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11.1]PUBLIC OF 1'} ]ti PFIILIPPINES
JIEPAR|I"I Ei'iT ()i : i- INANCE,
BU}liiAU OF INTEF.}JAI REVENLTE
Quezon CitY
RSOORDS MGT. DIVISIO
March 20,2019
REVENTJE r$EMoRANDUM crRcLiLAR r.Jo. 4'*' t-o i q
SUBJECT : Prescribing the Mandatory Re-Application for Registration of Cash
Register Machines (CRMsi, Point-oi-Sale {POS} Machines, Special
Purpose Machines (SPMs), and Other Sales lVlachines or Software with
Permits to Use (PTUs) Issued for the Month of January 2019
TO : All lnternal Revenue Officials, Employees, and Others Concerned
Pursuant to Revenue Regulations (RR) No. 11-2004 in relation to Revenue Memorandum
Order (RMO) No. 10-2005 and RR No. 5-2005 in relation to RMO No. 12-2012, as amended, with
the implementation of the Enhanced and lntegrated Electronic Accreditation and Registration
(eAccReg) and Electronic Sales Reporting (eSales) Systems based on RMC No. 45-2014, this
Circular is hereby issued to mandate the re-application for registration of all CRMs, POS
rnachines, SPMs, and othersales machines with PTUs issued forthe month of January 20L9 due
to technical problems encountered in the eAccReg System affecting transactions from January 3
to 31, 2019.ln line with this, 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 and shall be subject to the following
conditions:
1. This Circular shall cover all applications filed from January 3 to 3!,2019, including those
with issued Permits to Use (PTUs) Sales Machines and/or Special Purpose Machines within
the same period, whether manually following the workaround procedures during system
downtime or electronically via eAccReg System. Similarly, those concerned taxpayers
with PTUs issued prior to the implementation of this Circular that reflected an effective
date between January 3 to 3l-, 2019 must compiy with the provisions set forth herein;
2. Re-submission of applications via eAccReg System shall be done on or before April 12,
2A19. Failure to comply with the aforesaid re-application shall be tantamount to non-
registration of the CRMs, POS machines, SPMs, and other sales machines concerned
subject to the imposition of penalties based on existing revenue issuances;
3. Once the new PTU is obtained successfully by the accredited supplier, pseudo-supplier
and/or taxpayer-user concerned via eAccReg System, necessary modifications and/or
irTU No' and
reconfiplr.:i'aiions shall be done on machi;re/software to reflect the new
Machine ldentification Number (MlN), including its valiclitv date on the receipts/irrvoices
generated from the CRMs, POS machines, SPMs, and other sales machines; and
q. All CRMs, pOS machines, SPMs, and other sales machines, coverecj in ltem
t hereof shall
nctberesetnoradjustedtozero.TheAccumulatedGrand fotalsales,LastOfficial Receipt
the said machines as reflected
/Sales lnvoice No. issued and Date of Reading recorded on
in the Z-reading Report as of the day immediatelri preceding the
re-application date shall
be declared/reported during the application of PTU;
Exam ple:
Red's Corporationwith TIN: 173-456-789-000 registered a Cash Register Machine
on January 20, 2019, with the following details at the time of re-application
on
March 2l,2OL9:
Total Accumulated Sales : Php 510, 132.00
Last Official ReceiPt No. lssued : 000129
Based on the foregoing, the salient information shall be reported through the
eAccrReg system as follows:
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ABli.:riin :o.R{irb$M 6i S;l.r Mc.hintr
glEP l: lllrul nEOMMIlCrl oEALS
floii::.ll 13tef..rrtiid:ri 1': iE ftqrir;J-
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lif.rEt tL+iii:lqr6N hdm6:l '.r Hmldrnit+
SUIIIE!5 OE]AIL:
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BUREATJ OF INTERNAL REVEHUE
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RECOF(DS !IGT.
5. The previously issueci peri:rlt, whether manualiy or eleri;"onically, shall be surrendered
,lithin fifteen (15) days from receipt/printing of the new PTU to the Revenue Distrlct
0ffice (RD0) having jurisdiction over the taxparyer-user's place of business; and
6. The mandatory submission of the Sales Reports through the eSates System every Bth or
LOth of :hemonth, whichever is applicarle, shall be complied vrith usirrg the new MIN as
provided on the new PTU generaied. 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 Bureau for post-evaluation of CRMs, POS machines, SPMs, and other
sales machines based on existing revenue issuances.
All internalrevenue officials and employees are hereby enjoined to give this Circular as
wide as publicity as possible.
This Circular shalltake effect immediately.
/1Sqo^^/gh
CAESAR R. DULAY
Commissioner of lnternal Revenue
025034
EUREAU OF IHTERHAL REVEHUE
H-2
/red
