Extending the Validity Period of Certificates of Accreditation and Permits to Use (PTUs) Pursuant to the Provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015

October 15, 2019 REVENUE MEMORANDUM CIRCULAR NO. 107-19 SUBJECT : Extending the Validity Period of Certificates of Accreditation and Permits to Use (PTUs) Pursuant to the Provisions of Revenue Memorandum Circular (RMC) No. 5 5-2016, as amended, and RMC No. 3 0-2015 TO : All Regional Directors, Revenue District Offices, Employees, and Others Concerned In relation to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended by RMC No. 36-2018 which clarified the five-year validity period of 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 and RMC No. 30-2015 which provided the validity of existing Permits to Use (PTUs), this Circular is hereby issued to further extend the validity period of the Certificates of Accreditation and PTUs. HTcADC In this regard, the Validity Period or Effectivity Date for both the Certificates of Accreditation and PTUs shall be based on the Date of Issuance, as follows: DATE OF ISSUANCE EFFECTIVITY DATE VALIDITY/VALID UNTIL Prior to August 1, 2020 August 1, 2020 July 31, 2025 August 1, 2020 onwards Actual date of issuance Five (5) years from the date of issuance For Example : (1) Prior to August 1, 2020 Date of Issuance September 27, 2005 Effectivity Date August 1, 2020 Valid Until July 31, 2025 (2) August 1, 2020 onwards Date of Issuance September 27, 2020 Effectivity Date September 27, 2020 Valid Until September 26, 2025 Hence, all primary and supplementary receipts/invoices must reflect the "Effectivity Date" as "Date Issued" and the "Valid Until" based on the provisions stated above and in relation to the compliance requirements with Revenue Regulations (RR) No. 16-2018. 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