RI,]'UFI-iC OF TFIE PHiLII'PiNE,S

DLP{ IlTrV'i ENT OF FI ir'ANCE

BUP.E,AU OF II.JTERNAL RE1TENUE
Quezon City

January 24,201-9

oPM-CSS-TSPMD NO. 20lq -o l-ls

MEMORANDUM
SUBJECT : Workaround Procedures on the Application for Permit to Use (PTU) Cash
Register Machine {CRM), Point-of-Sale {POS) Machine, Sales Receipting
System Software, ancj Other Sales Machines, including Special Purpose
Machine (SPM), During Temporary Unavailability or lnaccessibility of
Electronic Accreditation and Registration (eAccReg) System

TO All lnternal Revenue Officers, Employees, and Others Concerned

ln line with the temporary unavailability or inaccessibility of the eAccReg System, this
Memorandum is hereby issued to provide the standard workaround procedures that will be
followed by the Revenue District Offices (RDOs)/Large Taxpayers Assistance Division
(LTAD)/Excise Large Taxpayers Regulatory Division (ELTRD)/Large Taxpayers District Office (LTDO)
having jurisdiction over the taxpayer-user's place of business relative to the Registration of CRM,
POS machine, Sales Receipting System SofLware and Other Sales Machines (hereby known as
"sales machines"), including SPM, to facilitate the issuance of the Permit to Use (PTU) for the
aforesaid sales machines and SPM, prior to its actual use. While the technical issues on the
eAccReg System is currently being resolved, procedures provided under Revenue Memorandum
Order (RMO) No. L0-2005, as amended, is hereby suspended and the workaround guidelines and
procedures below shali be used by the RDOs/LTAD/ELTRDTLTDO in issuing the PTU.

GUIDELINES AI\lD PROCEDURES

Accre dited Su p pli er/Tsxpave r-u ser
1,. Accredited supplier and/or taxpayer'-user applying for registration of sales
machines/SPM shall submit Application for PTU via electronic mail (email) using the
pro-forma Application Form herein attached as Annex "A". Only application sent thru
enlail shall be processed by the BlR. The accomplished Application Form shall be
submitted to the RDO having jurisdiction over the taxpayer-user's place of business.
However, taxpayer-users under the jurisdiction of the Large Taxpayers Service shall
submit their Application Form to LTAD/ELTRD/LTDOs that has jurisdiction over the
registration of such taxpayer-user.

The accomplished Application Form shall be saved in a .csv file format by using the
following filename format:
 9. The RDO/LTAD/ELTRD/LTDO shall submit a "weekly Report of PTU lssued" to the
Client Support
NationalAccreditation Board (NAB), Attention: Assislant Commissioner,
the
Service (cSs), copy furnished: chief, Business lntelligence Division (BlD), using
every Friday
formatherein attached as Annex "D". The said repo:t shall be submitted
Systern'
fotlowing the week.PTUs are issued for uploading to the eAccReg

This Memorandum shall take effect immediately and for strict compliance'

fu,wm,n
LANEE CUIDAVTD
Deputy Commissioner
lnformation Systems G rouP

rf i: ifv iE

M6',r. VISION

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