Permit to Use and Checking of Cash Registers

July 11, 1975 REVENUE MEMORANDUM ORDER NO. 37-75 TO : All Revenue Service Heads, Regional Directors, Revenue District Officers and Others Concerned SUBJECT : Permit to Use and Checking of Cash Registers It has come to the knowledge of this Office that there has been rampant improper use of cash register machines by some taxpayers. It has also been observed that the use of these machines by certain merchants were not properly authorized or that the conditions imposed for the use thereof have not been complied with. It appears further that there has been laxity in the supervision and control over the use of the said machines. In order to effectively implement the provisions of Revenue Regulations No. V-1 relative to the use of the said machine and to delineate the powers relative to the granting of permit for the use of the same, it is hereby provided that henceforth, the authority for the issuance of permit to use cash register machine shall be vested in the Regional Office of the Region where the business is located. Where the taxpayer has businesses in different places under different regional districts, the office which has jurisdiction over the business shall grant the permit for the use of the machines. Regional Directors should provide ways and means by which to control the use of the said machines by keeping separate records, therefor, numbering all authorities issued, if any, for the purpose of checking the said machine, or adopting any other means by which the purpose sought to be accomplished could be attained. Regional Directors are therefore directed to conduct a campaign for the purpose of verifying whether there was compliance with the conditions under which the authority to use cash register machines was granted. The report of investigation conducted by the fieldmen may be submitted under form, annex "A" hereto attached. A periodic report of the performance of the fieldmen should be submitted to this Office, Attention : Performance Control Division . MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5