RMC No. 42-2019 — Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City IBUREAU OT INTERNALREVLRUL RECORDS MGT. DIVISION NNII UJUT APR 10.2019 Z:T8PM

March 20, 2019

REVENUE MEMORANDUM CIRCULAR NO 42-2019

SUBJECT : Prescribing the Mandatory Re-Application for Registration of Cash

Register Machines (CRMs), Point-of-Sale (POS) Machines, Speciai Purpose Machines (SPMs), and Other Sales Machines or Software with Permits to Use (PTUs) Issued for the Month of January 2019

TO : All Internal 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 RM0 No. 12-2012, as amended, with the implementation of the Enhanced and Integrated 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 machines, SPMs, and other sales machines with PTUs issued for the month of January 2019 due to technical problems encountered in the eAccReg System affecting transactions from January 3

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 to 31, 2019. in line with this, concerned accredited suppliers, pseudo-suppliers and/or taxpayer

conditions:

1. This Circular shall cover all applications filed from January 3 to 31, 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 31, 2019 must comply with the provisions set forth herein;

2. Re-submission of applications via eAccReg System shall be done on or before April 12,

2019. 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

reconfigurations shail be done on machine/software to reflect the new PTu No. and

Machine Identification Number (MiN), including its validity date on the receipts/invoices

generated from the CRMs, POS machines, SPMs, and other sales machines; and

4. All CRMs, POS machines, SPMs, and other sales machines covered in Item 1 hereof shall

not be reset nor adjusted to zero. The Accumulated Grand Totai Sales, Last Official Receipt

/Sales Invoice No. issued and Date of Reading recorded on the said machines as refiected in the Z-reading Report as of the day immediately preceding the re-application date shall be deciared/reported during the application of PTU;

Example:

Red's Corporation with TIN: 123-456-789-000 registered a Cash Register Machine on January 20, 2019, with the following details at the time of re-application on March 21, 2019:

Total Accumulated Sales Last Official Receipt No. issued Php 510, 132.00 000129

Based on the foregoing, the salient information shall be reported through the eAccrReg system as follows:

pplatn at cnn NUNN erress

Applicatin fo Ragiratinn of Ssi Manhin

jHPUT RECISTR 0ET Holedg TTE

TASPLYER T CLAs SFiCaTW ndidlHon-ndrt

BUSINESS DETAFLS T 123-56-78

HATeS tatior

Registet Addrest TCH Building, Ques WACHE Wsbra Tye Pt: E TERHAHEL LETAILS CAi

Total Accumulated Sales

Date of Reading

Last Officiai Receipt No. Issued

LD 000129

BUREAU OF INTERNAL REVENUE

NNNYYN A'PR 10 2019 4:18 P.M Uwea VC RECORDS MGt. DiVISION

5. The previousiy issued permit, whether manually or electronically, shall be surrendered

within fifteen (15) days from receipt/printing of the new PTU to the Revenue District Office (RDO) having jurisdiction over the taxpayer-user's place of business; and

6. The mandatory submission of the Sales Reports through the eSales System every 8th or

10th of the month, whichever is applicable, shall be complied with using the new MIN as provided on the new PTU generated. 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 internal revenue officials and employees are hereby enjoined to give this Circular as wide as publicity as possible.

This Circular shall take effect immediateiy.

CAeSAR R. DULAY Commissioner of Internal Revenue

BUREAU OF INTERNAL REVENUE 025034

adYyN APR 10 2019 418 P.M W

JU RECORDS MGT.DIViSION

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