July 13, 2020
REVENUE MEMORANDUM CIRCULAR NO. 069-20
SUBJECT | : | Revised Procedures on the Cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and Other Similar Sales Machines Generating Receipts/Invoices in Compliance with Republic Act (RA) No. 11032 |
TO | : | All BIR Officials, Employees and Others Concerned |
This Circular is hereby issued to streamline existing procedures in accordance with the requirement of RA No. 11032 otherwise known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018."
The specific objectives of this Circular are to:
1. Provide the standard documents to be submitted by the taxpayers in requesting for cancellation of PTU CRM/POS machines;
2. Prescribe the standard procedures in handling the cancellation process in case of withdrawal of use or upgrading/modification of existing CRM/POS Machines; and
3. Clarify some portions of the provisions of Revenue Memorandum Circular (RMC) No. 72-2018 (Validation of Sales Generated from Point of Sale (POS)/Cash Register Machines (CRM)/Special Purpose Machines (SPM)/Other Sales Receipting System Software, Receipting/Invoicing of Computerized Accounting System (CAS), including Online Sales Transactions and from...