Index for Application for Permit to Use Cash Register Machine (CRM) and/or Point of Sales Machine (POS):


DESCRIPTION

A Cash Register Machine (CRM) is a type of business machine that has a memory and can record the sale/transfer of merchandise or services rendered. It generates tape invoice/receipt which is issued in lieu of manual invoices/receipts. It usually has a drawer for storing cash and other valuables and equipped with two (2) rollers or its equivalent that can generate two (2) tape invoices/receipts – one tape for audit and tax purposes and the other tape to be given to the customer. The tape shows sequentially numbered invoices/receipts and details of transaction per invoice/receipt issued.

A Point-of-Sale (POS) System is a type of sales receipting system that is considered more sophisticated than a Cash Register Machine, which may have the capability to record and track customer orders, process debit and credit card accounts, link to other systems in the establishment’s network, and manage inventory. Similarly, this system can record the sale/transfer of merchandise or services rendered with system-generated invoices/receipts.

[return to index]


TAX FORM

No tax form is required in the application for registration of CRM and POS.

[return to index]


DOCUMENTARY REQUIREMENTS

No document is required in the application for registration of CRM and POS.

[return to index]


PROCEDURES

 

1. Application for the registration of CRM and POS machines shall be done by the Software Supplier / Provider in behalf of the taxpayer-user online through the Enhanced Electronic Accreditation and Registration (eAccReg) System. An email from the eAccReg System will be received by the taxpayer-user informing that the application for PTU has been approved/denied.
2. The taxpayer-user shall access the eAccReg System to print the PTU CRM/POS Machine.

[return to index]


DEADLINES 

The manufacturer/dealer/vendor/distributor must register the CRM and/or POS Machines on behalf of the buyer/user prior to the use.

[return to index]


RELATED REVENUE ISSUANCES

RR No. 10-99, RR No. 11-2004, RR No. 10-2015, RR No. 16-2018, RR No. 7-2024, RMO No. 10-2005, RMC No. 19-2009, RMC No. 50-2009, RMC No. 45-2014, RMC No. 30-2015 and RMC No. 64-2015.

[return to index]


CODAL REFERENCE

Sec. 244 in relation to Sec. 237 of the National Internal Revenue Code, as amended.

[return to index]


FREQUENTLY ASKED QUESTIONS

1) What is Point-Of-Sale (POS) Terminal?

A Point-of-Sale (POS) System is a type of sales receipting system that is considered more sophisticated than a Cash Register Machine, which may have the capability to record and track customer orders, process debit and credit card accounts, link to other systems in the establishment’s network, and manage inventory. Similarly, this system can record the sale/transfer of merchandise or services rendered with system-generated invoices/receipts.


2) What is Cash Register Machine (CRM)?

Cash Register Machine (CRM) is a type of business machine that has a memory and can record the sale/transfer of merchandise or services rendered. It generates tape invoice/receipt which is issued in lieu of manual invoices/receipts. It usually has a drawer for storing cash and other valuables and equipped with two (2) rollers or its equivalent that can generate two (2) tape invoices/receipts – one tape for audit and tax purposes and the other tape to be given to the customer. The tape shows sequentially numbered invoices/receipts and details of transaction per invoice/receipt issued.


3) What is CRM/POS Machines Linked to CAS?

Cash Register Machines/Point of Sale Machines that are electronically connected to a CAS or connected to a CAS through a central server via network.


4) Is automatic resetting of the range of serial numbers on POS machines allowed? 

in case of resetting, the concerned RDO shall be notified about it to ensure that all the sales data registered in the machine up to the last day it was used are properly recorded. A letter notification must be submitted to the RDO not later than three (3) days after the reset is done with attached printed Z-Reading or EOD Report as of the day of resetting to validate that the reset counter incremented by one (1).

Failure to notify within the prescribed period shall be subject to penalty of One Thousand Pesos (₱1,000) per letter notification not submitted, provided that the aggregate amount for a calendar year shall not exceed Twenty-Five Thousand Pesos (₱25,000), pursuant to the provisions of Section 250 of the NIRC of 1997.


5) Under what issuance applications for permit to use vending machines shall be processed? 

Applications for permit to use Vending Machines shall be processed under existing CRM/POS policies and procedures prescribed under the regulations on secondary registration process, following the provisions of RR No. 7-2012.

[return to index]