REVENUE MEMORANDUM CIRCULAR NO. 50-2009 issued on September 16, 2009 reiterates the implementation of Revenue Memorandum Circular (RMC) No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of “Permit to Use” Cash Register Machine (CRM), Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machines.
     The said Circular directs all Regional Directors, Revenue District Officers (RDOs), Chiefs of Large Taxpayer Assistance Division (LTAD) I and II, Head of Large Taxpayer District Offices (LTDOs) and others concerned to implement strictly the workaround procedures on the issuance of permits provided under RMC No. 19-2009 and to comply with the three (3) working day processing time from the receipt of the comp lete requirements accompanying the application.
     The receipt of the application via electronic mail must be acknowledged upon verification of the correctness, completeness and validity of all information provided by the applicant; otherwise, concerned revenue personnel must specify the information needed to complete the application for the issuance of the “Permit to Use”.
     On the part of the accredited suppliers/taxpayer- users, no document is required for their application for registration of CRM/POS/SPM and other sales machines and for subsequent issuance of the “Permit to Use”. Only a Sworn Statement (Annex A of Revenue Memorandum Order No. 10-2005) is required for submission by taxpayer-users for the registration of non-accredited machines.
     Each permit must be signed or approved by the RDO/Chief of LTAD I & II and LTDO where the taxpayer- user is registered or where the machine/s will be used prior to the issuance of the said permit.