The Bureau of Internal Revenue (BIR) is no longer requiring businessmen to secure permit to use for point-of-sale machines and other electronic accounting devices prior to using them.

BIR Commissioner Caesar Dulay issued Revenue Memorandum Circular 5-2021 waiving the PTU application pursuant to the law of easing the procedure in government transactions (Republic Act No. 11032).
Observers noted that it takes months to get approval of PTU as the application passes circuitous routes for review and approval.
To register the electronic system, business owners and service providers are required to submit a sworn statement that they are using it, sample of print out receipts and invoices, and print out of books of accounts, among others.
The circular said system demonstration or pre-evaluation shall not be required prior to their use. But the revenue district office shall conduct post evaluation to determine compliance to the standards set forth.
The circular also stated that "detailed guidelines and procedures shall be provided regarding the registration of the system in a separate revenue issuance."Â