REVENUE
REGULATIONS NO. 4-2013 issued on March 1, 2013 further amends certain
provisions of Revenue Regulations (RR) No. 11-2004, which prescribes the
Machine Identification Number (MIN) sticker for the use of Cash Register
Machines (CRM), Point-of-Sale (POS) System machines and/or business/sale
machines generating receipts/invoices.
Section 9.0 of RR
11-2004, as last amended by RR 5-2005, is hereby further amended to read as
follows:
“Section 9.0 Registration of Cash Register, POS Machines and Business/Sale Machines
A manufacturer/dealer/vendor/distributor must register – on behalf of
the buyer/user – the Cash Register/POS Machine to be sold/distributed not later
than five (5) days from the date of sale of the machine, and before it is
actually used by the buyer/user.
Such registration shall be done manually with the RDO / LTAD I and II /
LTDO, or electronically through the Bureau’s Electronic Mail (e-mail) or
website (e-AccReg System). In registering the CRM / POS / Business/Sale Machine generating
receipts/invoices, the following information must be disclosed:
a. Taxpayer Identification Number (TIN) of the
buyer (12 Digits);
b. VAT or non-VAT number of the taxpayer-buyer;
c. Serial number, brand and model of the machine
sold;
d. Present reading and date of reading.
If the application for Permit to Use (PTU) CRM / POS / Business/Sale
Machine generating receipts/invoices is filed through the Bureau’s
e-mail/website facilities, the applicant manufacturer/distributor/dealer/vendor
will be issued a system-generated Permit and MIN which may be printed
from the applicant’s computer. The
applicant manufacturer/distributor/dealer/vendor shall provide a MIN Sticker in
strict compliance with the standard design, format, size and paper quality
prescribed in a separate revenue issuance to be issued by the Commissioner of
Internal Revenue in accordance with the eAccReg system requirements wherein the
system-generated MIN information shall be printed per Permit per machine.
The Permit and the MIN Sticker shall
then be forwarded to the buyer of the machine, and shall serve as the
taxpayer’s authorization to use the machine. The PTU must be kept by the buyer/user in the place of business, head
office or branch, where the machine is located and authorized to be used, and
must be readily available for verification by the Revenue Officers during Tax
Compliance Verification Drive (TCVD) activities and/or during audit/
investigation.
The MIN Sticker shall be a security void
sticker which reveals a warning message once opened, removed, resealed or
tampered. The MIN
Sticker must be securely attached at the back of the machine to which it refers
and must be conspicuously visible to the public. The MIN Sticker shall contain
the following information, to facilitate verification:
a. Machine Identification
Number;
b. Name and TIN of the
buyer/user (12 digits) and Branch Code;
c. Permit to Use Number ;
d. Machine Serial Number;
e. Barcode.
xxx xxx xxx”
Failure of the
taxpayer to register POS/CRM and/or business/sale machine generating
receipts/invoices shall be subject to a penalty of P 25,000 for the first
offense, and P 50,000 for the second offense. If warranted, a criminal case may
also be filed against the offender, where the criminal penalty imposed is a
fine of not less than P 1,000 but not more than P 50,000 and imprisonment of
not less than two (2) years but not more than four (4) years.
For
purposes of the Regulations, the mere failure to post or attach the MIN Sticker
to the POS/CRM and/or business/sale machine generating receipts/invoices shall
be subject to a penalty fee of P 1,000 per machine or institution of a criminal
case against the offender where the imposable penalty shall be a fine of not
more than P 1,000 or imprisonment of not more than six (6) months, or both
pursuant to Section 275 of the National Internal Revenue Code, as amended, as
implemented by Revenue Memorandum Order No. 19-2007.
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Source:
Thanks and Courtesy of Bureau of Internal Revenue
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