RMC No. 107-2019 — Extends the validity period of Certificates of Accreditation and Permits to Use pursuant to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City October 15, 2019

REVENUE MEMORANDUM CIRCULAR NO. D-0

SUBJECT Extending the Validity Period of Certificates of Accreditation and Permits to Use (PTUs) Pursuant to the Provisions of Revenue Memorandum

Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015

TO All Regional Directors, Revenue District Officers, Employees, and Others Concerned

In relation to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as

amended by RMC No. 36-2018 which clarified the five-year validity period of Certificates of

Accrecitation issued to developers/dealers/supplier-vendors/pseudo-suppliers of Cash Register

Machines (CRMs), Point-of-Sale (POS) Machines and other sales macnines/receipting software

and F.MC No. 30-2015 which provided the validity of existing Permits to Use (PTUs), this Circular

is hereby issued to further extend the validity period of the Certificates of Accreditatisn and PTUs.

In this regard, the Validity Period or Effectivity Date for both the Certificates of

Accreditation and PTUs shall be based on the Date of Issuance, as follows:

Prior to August 1, 2020 DATE OF iSSUANCE EFFECTIVITY DATE August 1, 2020 VALIDITY/VALID UNTIL July 31, 2025

August 1, 2020 onwards Actual date of issuance Five (5) year from the date of issuance

For Example: (1) Prior to August 1, 2020 Date of Issuance --September 27, 2005 Va lid Unt: Effectivity Date -- August 1, 2020 -- July 31, 2025 URCAIOPIVIEK FTYN Ht1

(2) August1, 2020 onwards

Date of |ssuance - September27,2020 Effectivity Date Valid Until -- Septemher27,2020 -- September 26, 2025

HIECUI V EU

Hence, all primary and supplementary receipts/invoices must reflect the "Effectivity Date" as "Date Issued" and the "Valid Until" based on the provisions stated above and in relation to the compliance requirements with Revenue Regulations (RR) No. 16-2018.

All internal revenue officials and employees are hereby enjoined to give this Circular as Wide as publicity as possible.

CAeSAr R. DuLAY Commissioner of Internal Revenue

H - 2 0298.0.8

BUKEAUOY iNEKNAL RL

NDY

OCT 15 2019 330 P

V U RECORDS MGT.DIVISION