Amendments on RMC No. 55-2016 Extending the Validity Date on Certificate of Accreditation Issued to Developers and Vendors of Sales Machine/Receipting Software

May 7, 2018 REVENUE MEMORANDUM CIRCULAR NO. 036-18 SUBJECT : All Regional Directors, Revenue District Officers, Employees and Others Concerned SUBJECT : Amendments on Revenue Memorandum Circular (RMC) No. 55-2016 to Extend the Validity Date on the Certificate of Accreditation Issued to Developers/Dealers/Suppliers/Vendors/Pseudo-Suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or Other Sales Machine/Receipting Software This is relative to the five-year validity period provided under RMC No. 30-2015 and RMC No. 68-2015, which states that all new applications for accreditation of machine/software of suppliers/distributors/dealers/vendors shall be processed at the BIR National Office only and shall have a validity period of Five (5) years from the date of issuance of Certificate of Accreditation. The aforesaid provisions were further clarified in RMC No. 55-2015, which stated the following validity dates based on the "Date of Issuance" of the Certificate of Accreditation: Date of Issuance on the Certificate of Accreditation Valid Until Prior to July 31, 2013 July 31, 2018 August 1, 2013 to July 31, 2014 July 31, 2019 August 1, 2014 to July 31, 2015 July 31, 2020 August 1, 2015 onwards Five-year validity shall commence This Circular is hereby issued to amend the abovementioned provisions to further extend the validity period of all Certificates of Accreditation which were issued on the abovementioned dates. Hence, all developers/dealers/suppliers/vendors/pseudo-suppliers of CRM, POS and/or other Sales Machines/Receipting Software with valid Certificate of Accreditation issued on or before July 31, 2015 shall be valid until July 31, 2020 . On the other hand, all Certificates of Accreditation issued on August 1, 2015 onwards shall follow the five-year validity period based on the actual Date of Issuance. In line with this, both primary and supplementary invoices/receipts must reflect the corresponding Date of Issuance and Validity Period of Accreditation as provided above. All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue