Sales machines and software that generate invoices and receipts should be accredited with the Bureau of Internal Revenue (BIR) using the Enhanced Electronic Accreditation and Registration (eAccReg) System, according to a new order from the agency.
Revenue Memorandum Order (RMO) No. 24-2023 was issued on June 26, 2023 in a bid to decentralize the accreditation process as well as streamline documentary requirements and set a standard processing time for applications for accreditation of sales machines/software to comply with the Ease of Doing Business Act.
RMO 24-2023 prescribes the revised policies and procedures for accrediting all sales machines/software that generate invoices and receipts used in business to record sales transactions. These sales machines/software include:
• Cash register machine (CRM)
• Point-of sale (POS) system–bundled POS (both hardware and software) and POS software
• e-invoicing or e-receipting system/software used under a subscription-based agreement
• All other similar sales machines/software that will generate printed invoices/ receipts such as taximeters; handheld or mobile devices linked to a server; unmanned bill, coin, or token-operated machines issuing invoice upon sale; and other sales machines/software issuing invoices/receipts, except computerized accounting system
Not subject to accreditation are special purpose machines (SPMs) that will be used solely for internal purposes or that generate supplementary invoice/receipts only. However, such SPMs must register for the issuance of Permit to Use using the Enhanced eAccReg System facility.
SPMs that are only required to register include the following:
• Automated teller machines (ATMs)
• Cash depository machines/ATMs with cash depository
• Foreign exchange machines
• Ordering machines
• Bills payment machines
• Price checking machines
• Inventory checking and maintenance machines
• Lottery terminal/ticketing machine
• Other SPMs that do not generate sales invoices/official receipts, but may include machine/software functioning as ordering machine of online platforms
Registration of POS/CRM/SPM/other similar sales machines will be done via the Enhanced eAccreg System and will be processed by the Large Taxpayers
(LT) Office/Revenue District Office (RDO) within two days after receipt of the application.
Excluded from this is e-invoicing or e-receipting system/software used under a subscription-based agreement, as a separate revenue issuance will be provided.
POS system which also generates supplementary invoices/receipts along with principal invoices/receipts shall be included in the accreditation and registration of such sales machines/software, the RMO further says.
Under the revised guidelines, all suppliers, vendors, developers, providers, taxpayer-users who intend to distribute, sell or use sales machines/software should apply for enrollment in the Enhanced eAccReg System by submitting a Sworn Declaration to the LT Office or RDO where they are registered.
Once they receive via email the approval of their enrollment in the Enhanced
eAccReg System, they should apply for accreditation by accomplishing online the Application for Accreditation in the Enhanced eAccReg System and manually submitting all the required documents to the RDO where their head office is registered.
The sales machines/software to be evaluated and inspected by the BIR must comply with the specifications/features stated in the order to qualify for accreditation.
These specifications/features must be explicitly attested and declared by the taxpayer through a duly signed and notarized Sworn Statement.
The concerned Technical Working Group (TWG) will evaluate the sales machines/software for compliance with the applicable specifications/features to qualify for the accreditation through a system demonstration by the taxpayer-applicant.
The schedule of the demonstration will be coordinated with the taxpayer-applicant by the TWG Secretariat within three working days upon receipt of complete documentary requirements or depending on the preparedness of the taxpayer-applicant to present the sales machines/software based on a “first in, first out” policy.
Meeting/evaluation may be done via any online platform, says RMO 24-2023.
The Certificate of Accreditation will be issued by the concerned RDO once the application is approved. Otherwise, a Notice/Letter of Denial with the reasons for denial stated will be issued if the application is denied due to non-compliance with the functional and technical requirements.
The Certificate of Accreditation shall reflect an Accreditation Number for a particular machine brand/model/system/software version and shall be issued within 20 working days from compliance of the taxpayer with the complete documentary requirements and system demonstration.
The application for accreditation of sales machines/software is for free, the order emphasizes. “No charge/fee shall be imposed by any Region/LT Office/RDO.”
The order also provides that any sales machine/software that was previously accredited but will undergo major enhancements, upgrades, or modifications is required to file a new application for accreditation.
Minor enhancements will not require reaccreditation but the taxpayer must inform the LT Office/RDO of such change.
A list of all duly updated accredited sales machines/software will be posted on the official BIR website (www.bir.gov.ph) to inform the taxpayer-users of those sales machines/software that have been accorded official accreditation.
Finally, all pending applications must already comply with the order, which took effect immediately, so as to proceed with the processing of the application.