The Bureau of Internal Revenue (BIR) has announced a clarification regarding the validity periods of Permits to Use (PTUs) and Certificates of Accreditation issued to developers and dealers of Cash Register Machines (CRMs), Point-of-Sale (POS) systems, and other sale receipting software machines.
BIR Commissioner Romeo D. Lumagui stated that the previous Revenue Regulations (RR) No. 6-2022, which set a five-year validity period for PTUs and system-generated receipts/invoices, has been revoked.
He said the newly-established rule states that issued PTUs will remain valid unless the BIR specifically revokes them based on certain grounds outlined in the regulation.
This change aims to streamline processes and alleviate administrative burdens for businesses, according to Lumagui.
However, he explained that the extended validity period for Certificates of Accreditation issued for CRMs, POS machines, and other sales machines/receipting software, as stated in Revenue Memorandum Circular (RMC) No. 107-2019, is still in effect.
This extension provides concerned individuals ample time to comply with the BIR's requirements in order to maintain their sales machines' and receipting software's accreditation status, the BIR chief said.
Lumagui said they expect a significant enhancement in businesses' tax compliance by eliminating the five-year validity period for PTUs and extending the validity period for Certificates of Accreditation issued for sales machines/software.