BIR clarifies validity periods for PTU and Certificates of Accreditation for sales machines/receipting software

Commissioner Romeo D. Lumagui, Jr. of the Bureau of Internal Revenue (BIR) wishes to clarify and reiterate certain provisions regarding the validity periods of the Permit to Use (PTU) and Certificates of Accreditation issued to developers/dealers/supplier-vendors/pseudo-suppliers of Cash Register Machines (CRMs), Point-of-Sale (POS) Machines, and other sales machines/receipting software.

Per Revenue Regulations (RR) No. 6-2022 issued on June 30, 2022, the five-year validity period of the PTU and system-generated receipts/invoices has been removed to streamline the processes and reduce the administrative burdens for businesses. Henceforth, the issued PTUs will remain valid unless revoked by the BIR based on specific grounds specified in the said regulations.

However, it is important to note that the extended validity period for Certificates of Accreditation issued for CRMs, POS Machines, and other sales machines/receipting software is still being implemented in accordance with Revenue Memorandum Circular (RMC) No. 107-2019.

This extension gives developers, dealers, supplier-vendors, and pseudo-suppliers of said machines/software ample time to comply with the BIR’s requirements to maintain their sales machines’/receipting software’s accreditation status based on existing and recently enacted laws and revenue issuances.

“With the removal of the 5-year validity period of PTUs and system-generated receipts/invoices, and the extension of the validity period for Certificates of Accreditation issued for sales machines/software, we hope that tax compliance of businesses will significantly improve,” Lumagui said.