RMC No. 36-2015 — Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines Digest | Full Text | Annex A | Annex B | Annex C

I "il liii!ilzu,:,. :;f',,IistJ[,, Sf:tjjfitLiq,t'r;]{*jF' llll:trilr,,r l lt:l,:"i IC OF THE PHILIPPINES il ilr,;, ,ARTMENT OF FINANCE .i ?*$.,f*( F INTERNAL REVENUE {v dw Frfli'j-\ i,:' .ilJ .1--r t,-, SIIBJECT REvENTIE MEMORANDIIM CIRCULAR NO. 2L.?T,E Prescribing the Mandatory One-Time Submission of Inventory List of All Cash Register Machines (CRMs), Point of Sales (POS) Machines, Special Purpose Machines (SPMs) and/or any other similar Machines Generating Sales InvoiceslReceipts. TO All lnternal Revenue Offlrcials and Others Concerned In line with the Bureau's efforts to effectively supervise and monitor the issuance of sales invoices/receipts by business establishments, through the use of Cash Register Machines (CRMs), Point of Sales (POS) Machines, Special Purpose Machines (SPMs) and other similar machines, there is a need to shengthen data management and capabilities that is vital in ensuring a reliable database of sales transactions recorded through CRMsIPOSs/SPMs and other similar machines. Thus, in pursuance of the provisions of Sections 6 of the National lnternal Revenue Code (NIRC) of 1.997, as amended, and in conformity with Revenue Memorandum Circular (RMC) No. 30-2015 on Permits to Use of subject machines, this Circular is hereby issued to require the submission by all concerned taxpayers of lnventory List, as of June 30, 2015, of all CRMs/POSs/SPMs and/or any other similar Machines Generating Sales lnvoices/Receipts used by business establishments in business operations or otherwise, and are physically located in said business premises, for purposes of validation. ln submitting the inventory list, the following procedures shall be strictly observed: 1. The inventory list shall be submitted in hard and soft copies using the herein attached prescribed schedule in Excel format (Annex "A"), and shall be saved/stored in a Digital Versatile Disk-Recordable (DVD-R) which shall be labeled in accordance with the format prescribed in Annex "B" of this Circular. 2. AAnnnoetaxriz((eCd "SowfortnhDisecClairrcautiolanr,shdaulllyalssoigbneedsubbymitttheed using the format in taxpayer/authorized representative certifuing as to the veracity of the datalinformation being submitted. a The inventory list, the label of the DVD-R and the Sworn Declaration shall be signed by any of the PRINCIPAL OFFICER duly designated through a Board Resolution issued for the purpose, and sworn to by such officer and by the Corporate Treasurci' cr Assistarrt Treasurer. On the other hand, with respect to individual taxpayers, the said individual taxpayer shall sign the inventory list, the DVD-R label and the Sworn Certification. In case the individual taxpayer duly authorized another person to be his or her attorney-in-fact such shall be evidenced by a Notarized Special Power of Attorney (SPA) issued for the purpose by the said individual taxpayer !L,' .+ 4 The hard copies of the inventory list together with the DVD-R and the Sworn ::f Declaration shall be submitted on or before July 31.2015 to the Large

{ Taxpayers Assistance Division (LTAD), Excise Large Taxpayers Regulatory Division (ELTRD), Large Taxpayers Division (LTD-Makati/cebu), in case the taxpayer is duiy regiitered with the Large Taxpayers Service (LTS), or to the concerned Revenui District office (RDO), Revenue Region (RR) where the non-large taxpayer is duly registered' 5. TRheegLualargtoeryTaOxpiavyiesrisonAss(iEstLanTcRe DD)i,visLiaonrg(eLTTAaDx)p, aEyxecrisseDLaivrgiseioTnaxp(aLyTeDrs- Makatiicebu) and the concerned Revenue District office (RDO), Revenue duly registered shall cause the of Region (RR) where the non-large taxpayer is pending applications for immediate verification and approval cancellation/withdrawal for use, either by retirement or sale of the machines, to ensure the achievement of the purpose of this one-time validation/updating of the inventory of the machines. Non-compliance with this circular shall be subject to the following: a. Automatic revocation of the taxpayer's permit to use CRIU/POS/SPM and other similar sales machines; b. Immediate post-evaluation of the CRM/POS/SPM; c. IRemaepcvheonsfuiateiiolunCreoodtfeop'6efNinlemaltCayn) poirnfofv1oi9rdm9e7ad,tiauosnnadmreeretunSdrenec,dt,isowtnahte2icm5h0ensottafotetrhs eltihsNatta.ti.ni.on"otahnletlhncetaesrdenaaotelf prescribed therefor, unless it is shown that such failure is due to reasonable willful neglect, ...", P1,000 for each failure, as also cause and not to Revenue Memorandum order prescribed under (RMO) No. 7-2015. However, "willful failure" implies fraud which cannot be compromised as stated in the same RMO; and d. lnclusion in the prioriry audit program of the concemed investigating Revenue Office. The payment of the appropriate penalty shall not relieve the taxpayer from the frLvlntory f-ist. fne BIR shall enforce appropri{e measures in submission of the prescribed order to ensure that the taxpayer shall fully comply with the provisions of this Circular' All concerned revenue officials and employees ,re hereby enjoined to give this Circular as wide a publicity as possible. i .*.''''' .o./' -t r. -. KIM Y-t" JACffitrO-IIENARES S. Commissioner of lntemal Revenue I 0 33 4 1 ;t:_:,;.iil (lr Ii",:ilfi "/ I, ir':' 11, li-:ilOfi 0S ivi(i'i'. l:": "i i:.'; '::' t^^- i: : l.; 2 $ ?$15 .[v ii 1] i.rJ i' tt ':.n: ):} ;'11 ..i--'l ;:,1 . ' t-l l--l