REVENUE MEMORANDUM CIRCULAR NO. 19-2009 issued on April 13, 2009 prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine (CRM), Point of Sales (POS) Machine, Special Purpose Machine (SPM) and other similar sales machines.
     The Electronic Accreditation and Registration (eAccReg) System links for the registration, issuance and cancellation of “Permit to Use” CRM/POS Machine/SPM and other similar sales machines, whether it is final or provisional, pursuant to Revenue Regulations (RR) No. 11-2004 and Revenue Memorandum Order (RMO) No. 10-2005, are now in place for its decentralization and devolution to the Revenue District Offices thru its Taxpayer Service Section; Large Taxpayer Assistance Divisions I and II; Large Taxpayer District Offices and other concerned offices.
     As provided under the said revenue issuances, the original copy of the “Permit to Use” Sales Machine shall be posted at the back of the CRM/POS/SPM and other similar machines. However, the permits that were issued prior to this Circular indicated more than one (1) machine in each page of the permit, although each machine has its own Permit Number and Machine Identification Number (MIN). With this practice, only one (1) machine can be posted with original permit.
     In order to comply with the provision of RR No. 11-2004 and RMO No. 10- 2005, it is required that all permits issued prior to this Circular shall be reprinted using the prescribed format and size of the permit so that only one (1) machine is reflected in each page of the permit.
     The procedures to be followed by concerned BIR offices for the reprinting, issuance and cancellation of “Permit to Use,” including the post-evaluation of CRM/POS/SPM and other similar sales machines, are specified in the Circular.