RMC No. 72-2025 — Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing ot Electronic Receipting System/Software Used under a Subscription-Based Agreement

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building JUL 14 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 7 2 - 2 0 2 5

SUBJECT:Clarification on the Expiration of Certificates of Accreditation of Cash

Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software Used Register Machines (CRMs), Point-of-Sale (POS) and Other Similar

under a Subscription-Based Agreement

TO All Business Taxpayers, Internal Revenue Officials, Employees and Others

Concerned

This Circular is issued to inform all concerned parties of the validity period of the

Memorandum Circular No.107-2019. Certificates of Accreditation that are set to expire on July 31, 2025 under Revenue

Certificates of Accreditation are valid until July 31,2025 and onwards must apply for a new accreditation following the policies and procedures prescribed under Revenue Memorandum Order (RMO) No. 24-2023. Additionally, invoices and other accounting records generated by these systems must comply with the requirements set forth in Revenue Regulations (RR) No 7-2024. Developers/dealers/suppliers/pseudo-suppliers of "Sales Machines/Softwarewhose

Machines (CRMs),Point-of-Sale (POS and Other Similar Sales Machines/Software do not Moreover, pursuant to RR No. 6-2022, all Permits to Use (PTU Cash Register

expire and do not need to be cancelled or revoked upon expiry of the Certificate of machine's/software's PTU. Accreditationof the softwarethat was used during applications for the sales

All concerned are hereby enjoined to be guided accordingly and to give this Circular as wide a publicity as possible.

This Circular shall take effect immediately upon posting in the BIR Website.

BUREAL ECORRS MANAGEMENTDIVISION FINTERNALREVENUT ROMEO D LUMAGUI, JR.

Co mmissioner of Internal Revenue

H-2 JUL 14 2025

BY ADMIN UNIT1 TIME: 2ID

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline:8981-7000 ;8929-7676 Website: www.bir.gov.ph