RMC No. 55-2016 — Clarifies the five year validity period of Certificate of Accreditation issued to developers/dealers/supplier-vendors/pseudo-suppliers of Cash Register Machines/POS machines and other sales machines/receipting software Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City May 3, 2016 REVENUE MEMORANDUM CIRCULAR NO. 55-2016 TO : All Regional Directors, Revenue District Officers, Employees and SUBJECT Others Concerned : Clarifications on the Five (5)-Year Validity Period of Certificate of Accreditation Issued to Developers/Dealers/Supplier- Vendors/Pseudo-Suppliers of Cash Register Machines (CRM)/Point-of-Sale (POS) Machines and Other Sales Machines/Receipting Software This has reference to the five-year validity period provided under Revenue Memorandum Circular (RMC) No. 30-2015 and RMC No. 68-2015, which states that all new applications for accreditation of machine/software of suppliers/distributors/dealers/vendors shall be processed at the BIR National Office level only and shall have a validity period of Five (5) years from the date of issuance of the Certificate of Accreditation. Further, the Accreditation Number and the Date of Accreditation (Date Issued: "mm/dd/yyyy" and Valid Until: "mm/dd/yyyy") of the accredited supplier are required to be printed at the bottom portion of the Official Receipt (OR), Sales Invoice (SI) or Other Commercial Invoices (CI) pursuant to Section 5 of Revenue Regulations No. 10-2015. In this regard, this Circular is hereby issued to clarify that all Certificate of Accreditation that were issued prior to the issuance of the aforementioned revenue issuances, shall still be valid and in effect based on its "Date of Issuance" with staggered implementation, to wit: Date of Issuance on the Certificate of Valid Until Accreditation July 31, 2018 Prior to July 31, 2013 July 31, 2019 August 1, 2013 to July 31, 2014 July 31, 2020 August 1, 2014 to July 31, 2015 August 1, 2015 onwards Five-year validity period shall commence. For example: If Certificate of Accreditation was issued on: � August 1, 2006 � Valid Until July 31, 2018 � August 2, 2013 � Valid Until July 31, 2019 � September 27, 2014 � Valid Until July 31, 2020 � August 5, 2015 � Valid Until August 4, 2020

In line with the staggered implementation, both primary and supplementary invoices/receipts must reflect the corresponding Date of Issuance and Validity Period as provided above. Based on the foregoing, all Certificate of Accreditation that will expire on the period prescribed herein shall apply for renewal of accreditation within sixty (60) days prior to the expiration of the validity period as provided under RMC No. 68-2015. All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue