
REVENUE MEMORANDUM CIRCULAR NO. 49-2019 issued on April 29, 2019 decentralizes the accreditation of Cash Register Machines (CRMs), Point-of-Sale
(POS) Machines, Sales Receipting Software and other sales machines generating receipts/invoices at the National Office, Revenue Region and Revenue District Office levels.
An Accreditation Board (AB) shall be created in the Large Taxpayers Service (LTS) and Revenue Regions (RRs) who shall approve, disapprove, and/or revoke the
Certificate of Accreditation for sales machines/software. The composition and general functions of the National Accreditation Board (NAB), Large Taxpayers Accreditation Board and Regional Accreditation Board as well as the Technical Working Group (TWG) in the LTS and RRs are prescribed in the Circular.
All pending applications for accreditation of CRM, POS machines, Sales Receipting Software and other sales machines generating receipts/invoices that have
undergone system demonstration as of the effectivity of the Circular shall be processed by the TWG and NAB pursuant to Revenue Special Order No. 1-2017. However, applications that have not undergone any evaluation as of the effectivity of the Circular shall be turned over to the respective RAB for the conduct of proper evaluation.
All applications for accreditation shall be filed by the taxpayer-user/supplier/developer/ pseudo-supplier to the respective TWG that has jurisdiction over the Head Office of such taxpayer-applicant.