Further extension of the validity period of Certificate of Accreditation and Permits to Use of CRMs, POS Machines and other sales machines/ receipting software

(Revenue Memorandum Circular No. 107-2019)

This Tax Alert is issued to inform all concerned on the further extension of the validity period of Certificate of Accreditation (COA) and Permits to Use (PTUs) of Cash Register Machines (CRMs), Point-of-Sale (POS) machines and other sales machines/ receipting software.

COA and PTUs issued on or before August 1, 2020 shall be valid until July 31, 2025. Those issued on August 1, 2020 onwards shall be valid for 5 years from the date of issuance.

All primary and supplementary receipts/ invoices using the CRM/POS machines and other sales machine/ receipting software must reflect the “Date Issued” and “Valid Until”, based on the provisions of RMC 107-2019.