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Home » RMC No. 42-2019

RMC No. 42-2019

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REVENUE MEMORANDUM CIRCULAR NO. 42-2019 issued on April 10, 2019 mandates the re-application for registration of Cash Register Machines (CRMs), Point-of-Sale (POS) machines, Special Purpose Machines (SPMs), and other sales machines or software with Permits to Use (PTUs) issued for the month of January 2019 due to technical problems encountered in the Electronic Accreditation and Registration (eAccReg) System affecting
transactions from January 3 to 31, 2019.

The Circular covers all applications filed from January 3 to 31, 2019, including those with issued PTUs Sales Machines and/or SPMs within the same period, whether manually following the workaround procedures during system downtime or via the eAccReg System. Concerned taxpayers with PTUs issued prior to the implementation of this Circular that reflected an effective date between January 3 to 31, 2019 must also comply with the provisions
set forth in the Circular.

Concerned accredited suppliers, pseudo-suppliers and/or taxpayer-users shall re-submit their applications for registration of the CRMs, POS machines, SPMs, and other sales machines through the eAccReg System on or before April 12, 2019. Failure to comply with the aforesaid re-application shall be tantamount to non-registration of the CMS, POS machines, SPMs, and other sales machines concerned subject to the imposition of penalties based on existing revenue issuances.

Once the new PTU is obtained successfully by the accredited supplier, pseudo-supplier and/or taxpayer-user concerned via the eAccReg System, necessary modifications and/or reconfigurations shall be done on machine/software to reflect the new PTU No. and Machine Identification Number (MIN), including its validity date on the receipts/invoices generated from the CRMs, POS machines, SPMs, and other sales machines.

All CRMs, POS machines, SPMs and other sales machines covered in the Circular shall not be reset nor adjusted to zero. The Accumulated Grand Total Sales, Last Official Receipt/Sales Invoice No. issued and Date of Reading recorded on the said machines as reflected in the Z-reading Report as of the day immediately preceding the re-application date shall be declared/reported during the application of PTU.

The previously issued permit, whether manually or electronically, shall be surrendered within fifteen (15) days from receipt/printing of the new PTU to the Revenue District Office having jurisdiction over taxpayer-user’s place of business.

The mandatory submission of the Sales Reports through the eSales System every 8th or 10th of the month, whichever is applicable, shall be complied with using the new MIN as provided on the new PTU generated. Otherwise, non-submission of the aforesaid sales report shall be subject to the existing penalty for this violation and will be a ground to be prioritized by the BIR for post-evaluation of CRMs, POS machines, SPMs, and other sales machines based on existing revenue issuances.

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