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REVENUE REGULATION 11-2004
RR 11-2004: RR 11-2004: The Accreditation, Registration The Accreditation, Registration
and Use of Cash Register and Use of Cash Register Machines (CRM), Point of Sale Machines (CRM), Point of Sale (POS) Machines and/or Other (POS) Machines and/or Other
Business Machines Generating Business Machines Generating Receipts/InvoicesReceipts/Invoices
RR 11-2004: RR 11-2004: The Accreditation, Registration The Accreditation, Registration
and Use of Cash Register and Use of Cash Register Machines (CRM), Point of Sale Machines (CRM), Point of Sale (POS) Machines and/or Other (POS) Machines and/or Other
Business Machines Generating Business Machines Generating Receipts/InvoicesReceipts/Invoices
REVENUE REGULATION 11-2004
OBJECTIVES1. Re-focus the goals and objectives of the
CRM/POS registration process to the effective supervision and control by the Bureau of the use of such machines;
2. Simplify registration procedures and requirements for the issuance of permits;
3. Reduce administrative costs in the implementation of the registration process; and
4. Efficient collation of accurate data thru availability of CRM/POS database repository
REVENUE REGULATION 11-2004
Cash Register Machines;
Point of Sales Machines;
All other Cash Register Machines/POS Machines such as but not limited to:
Taximeters Handheld or Mobile Devices CRM/POS connected to CAS Stand-alone CRM/POS Other Sales Machines
COVERAGE
REVENUE REGULATION 11-2004
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General Provisions1. New Permits for Use of CRMs, POS and Similar
Machines. – only machines that are compliant with the machine specifications enumerated in this regulation shall be issued permits to use.
2. Validity of Previous Permits to Covering Machine Currently in Use. – All duly existing permits to use cash register machines issued before the effectivity of these Regulations shall remain valid until revoked by the CIR
3. Immediate use of CRM/POS Machines. – Machines may be used immediately by business establishments w/o prior inspection & authorization provided the conditions are met
Steps on Applying for Accreditation and Registration for Cash Register Machine (CRM) and Point-of-Sales (POS)
Bureau of Internal Revenue1
Application for Accreditation of Suppliers
BIR grants Accreditation
Dealer/Supplier applies for Accreditation
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Application for Accreditation of Suppliers
Applies to the BIR office (RDO) where his Head Office is duly registered
Dealer/Supplier submits Sworn Statement with required attachments to BIR
BIR evaluates through the Accreditation Board
If compliant, BIR issues Accreditation Certificate with assigned Accreditation Number
Otherwise, dealer/supplier re-configures software/hardware of the machine model to meet BIR’s requirements
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Sworn Statement
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Attachments to Sworn Statement A copy of the machine distributor/dealer/vendor’s
proof of payment (BIR Form 0605) of current Annual Registration Fee;
Copies of the Certificate of Registration of Business Name/Style of the machine distributor/dealer/vendor issued by the BIR and Bureau of Domestic Trade and Industry, and in case of corporations and partnerships, a copy of the Certificate of Registration issued by the SEC;
A sample receipt generated by the machine legibly showing the data required enumerated in this regulation;
A sample receipt showing the reading of the daily sales and accumulated grand total recorded in the machine;
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Attachments to Sworn Statement A demo or evaluation copy of the software to be
used in the actual operation of the POS machines;
The system description and design/structure of the machine being submitted for accreditation;
The master reset key/password, whichever is applicable, that can be used in reading sales data of all units of the particular model being accredited;
Machine brochure; and
Operating manual
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Application for Registration of CRM/ POS
Accredited Dealer/Supplier applies for Registration
of Machines sold
BIR issues Permit to use for Cash
Register Machine or Point-of-Sales
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Modes of Application for Registration
(1) Manual Applies to the BIR
office (RDO) where his Head Office is duly registered
(2) Electronic Applies through
electronic facility SMS Email Web
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Modes of Application for Registration
(1) Manual Applies to the BIR
office (RDO) where his Head Office is duly registered
Accredited Dealer/Supplier submits requirements stated in Revenue Regulations 10-99:
Joint Sworn Declaration by Taxpayer/Buyer and Dealer/Supplier
Attachments (information of Taxpayer/Buyer) such as Annual Registration Fee Return, COR, sample receipt, operating manuals, etc.
BIR issues Final Permit to Use to Accredited Dealer/Supplier
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Modes of Application for Registration
(2) Electronic Applies through
electronic facility SMS Email Web
SMS (Short Messaging Service)
Use of mobile device (cellphone, PDA with phones, etc.); otherwise known as “texting”
Email(Electronic Mail) Use of Mail clients (Microsoft
Outlook, web-based mails like Yahoo, Hotmail, etc) with internet connection
Web(BIR website)
Use of Web Browsers(Internet Explorer, Netscape, Mozilla, etc) with Internet connection
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SMS Registration
Accredited Dealer/Supplier sends a text message to a special access number for Globe and Smart
CRM/POS<SPACE>BUSINESS NAME*ADDRESS*TIN Where: TIN is TIN and Branch Code (000 if Head
Office)
Accredited Dealer/Supplier receives confirmation message from Globe/Smart indicating a successful enrollment to the system and that he can proceed to register the machines sold to taxpayer/buyer
Accredited Dealer/Supplier sends a text message to a special access number for Globe and Smart
CRM/POS<SPACE>TIN OF THE BUYER*VAT/NVAT NO.*MACHINE ACCREDITATION NO.*SERIAL NO.*BRAND*MODEL*PRESENT READING*DATE OF READING
Where: TIN is TIN and Branch Code (000 if Head Office)
Accredited Dealer/Supplier receives confirmation message from Globe/Smart indicating a successful registration of all applied machines and that he can proceed to print the systems-generated Final Permit to Use
Accredited Dealer/Supplier prints the systems-generated Final Permit to Use through the web channel
SMS Channel
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Email Registration Accredited Dealer/Supplier downloads the file
attachment in the web facility Attachment includes the ff. information in
tabular format: TIN of the Taxpayer-Buyer VAT or non-VAT number of the Taxpayer-
Buyer Machine Accreditation Number Serial Number, brand and model of the
machine sold Present Reading Date of Reading
Accredited Dealer/Supplier sends an email to [email protected] with said attachment
Accredited Dealer/Supplier receives an email confirmation indicating a successful registration of all applied machines and that he can proceed to print the systems-generated Final Permit to Use
Accredited Dealer/Supplier prints systems-generated the Final Permit to Use through the web channel
Email Channel
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Email Registratione-mail attachment
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Web Registration
Accredited Dealer/Supplier logs on to BIR website and registers machines sold to taxpayer/buyer through the Application for Registration page (for dealer/supplier).
After submission of the electronic application form (checklist), dealer/supplier gets a confirmation message and he is directed to the page where he can print the systems-generated Final Permit to Use
Accredited Dealer/Supplier prints the systems- generated Final Permit to Use.
Accredited Dealer/Supplier can view a summary page on all his approved registered machines.
Web Channel
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Dealer/Supplier – Taxpayer/Buyer Relationship
Accredited Dealer/Supplier
issues machine to Taxpayer with Permit to Use
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Benefits of AccreditationIf you accredit your machines with us…
You get away from the tedious process of manual application
no more required ‘systems demo’, provided, that the machine brand/model being applied for passed through previous accreditation
You get away from the hassles of long processing
time of your application
you get free advertisement to prospective clients
Therefore, being an Accredited Dealer/Supplier… You’re on edge!
You expect to gain more buyers in the long run.
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