sor2arna, 11:19 AM BIR REGULATIONS NO. 11-2004 - RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF + GonsctUs pe Bley) earch CLICK THE IMAGE To SEARCH. contact us (@ayssne2706 ms eeu reo emiaed Cercso ity te ee Niel ietR Gey PUTT yt Ama Want ied RCN Forega Supreme + Kons South + Male (NAR) VOL. 16NO. 1 /JANUARY - MARCH 2005 [ BIR REGULATIONS NO, 11-2004, December 15, 2004 ] RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF CASH REGISTER MACHINES (CRM), POINT: ‘OF-SALE (POS) MACHINES AND/OR BUSINESS MACHINES GENERATING RECEIPTS/INVOICES 10 Background In rece yea, he reugement forthe inspeton, evaluation and rpsraton of Cash Reiser Machines (CRMs) and Poin-fSale Machines (POSE) prio 1 thet use, bas posed ineeasing ecules Boh fo Busibessesbishnents, abd Yo te Burst In paula, adminscatverequiements and expenses have proved ncesingl deze othe cs ‘Mfc of th proces case fr concer at tne when goveratent i opening atey cane, More inp, the compliance burda imposed by the inspection evaluation eyistatio process on taxpyer-estublshmeats hs become cunbetsome for taxpayers. I adn, he snerasing compe afte CHMLPOS repnraon pocet as agate ulate objective of having rahe dala and recor agit Wich fo sists the cote afk Panes nd the depres of tx compince te bs regard thse Regulations az being issued Refocas the gol nd objectives of te CRM-POS reisaton process othe elective supervision nod contol by the Bureau of the use of such machines, Snphiy the repisuation procts, and seduce te admiisatve sequements for the isuanee of pes w use CRMs andr POSS, thereby redueing the Complunce burden suldred by eahisbments ubmiting ter CRN andor POS he proces Reduce amiistatve costs that may be ince by the Bureu in the inplementon othe regsuation proses; ant Ensure the sped and elicit clinton of ceurae dala on he tasations ecorde though CRMPOSS hy the we-eabishments hips raryjudciary gox pithebookshaltshowdocs!10(39308 18sor2arna, 11:19 AM BIR REGULATIONS NO. 11-2004 - RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF 20 coverage “These Regulations stall cover all business machines wilzed~ ia the conduct of business otecord sles tansatins and shal inlade Cash Reser Macias, Poa of Sales For purposes of thse Reputions, he word a pases ein prided hal be understood meas flows ‘1 Cath Reglster Machine (CRM ie a machine that ha memory nd an revo theslotransfer of mercbandise or services rendre, nia of ogi elesinvoie rofl resipt A'CHM tact a Gar, whichis abled a Hlcwonie Prorammable Read Only Mater (EPROM) chip. ip cleric caging, the cmt “mazes anntood to man = program which x bured on non-volatile memery an which raed fete xpamiaton of an exaly-eined Sid of splston A ‘machine pam code ensures ‘he shorestexceton times as wll a Mghest operation atd data secu. Compared with tadonal PCystems, the hanae oF flemware-conled machines i uanlyancture o enable the achine io uakeegonercrequrerens i consideration, 182 Point Sale (POS) Machine - is «computed replacers forthe CRM. The POS is mach more complex thn the CRM, ibasmich a8 the POS sytem has the ‘patito rected and wack stone order, rocen aod debt ret card accounts, lwo athe ayer the erblishmensnetwoc, and eae vec. Genel POS terminal asin its core a personal compe, whichis provided wih appiaonspeif programs ad inpatopu (VO) vce [the pais evionmet i whic Kewl be tized. POS sytem fora restaurant, or example ily ave all at Ke stood in tons at cn be gsr or norman in several way, POS ‘ermine wed ot indus athe x poise, such a a sevice desk, among the eerste DOS cena ae vests, lodging, eleraisnel ‘Sablon, miseums 43 CRMUPOS Machines Linked to Computerized Accounting System (CAS) ~ Ca Repser MachineuPointalSale machines hat are cletonallycomectl 1a AS orare connate ls CAS trough a cen gerver in ete Seer e BMO No, 39-2002, ‘34 Commpeteriaed Accounting Sytet (CAS) tthe integration of an etsblishment varios acoteting components to genera computerized Hacks of Acct ad Sompstergeeratdsccoutng corde an Somes {15 Stand-Alone CRMIPOS machine - ar thse machines thar independently andi ol inked or connected to ay ther machine oe ys, ‘6 System Enbancement- Any change or mods inthe system software or architecture components of «computerized application system that wil chang, ad vlue 7 Volatile Memory - Memory th seis content whe he power is tuned of aie Memory - Types of memory that rnin thr sontens when powers umes oT 9 Sate ta Ss amachne or device tht dspents reccipnvoice fr pupae tendering sles amacton General Provisions or POS “The oliowing ene policies and guidlines shal be observed by tatpaye-aslihnents who nen a make We of CRM 444 New Permits for Use of CRMs, POS and Similar Machines - Upon efevity of hese Regulations, oly tose CRMSPOSs that ate found 10 be compliant with he ‘Dacha specieaton sued fn Secon 54, and have been duly repre in accordance wih Scetion 9: eel be ted “Pernt o Ue" and shal be uizd to [ene invocenroepereghrd ner Section 60. 442 Vaidity of Previews Peruits te Covering Machine Carvesly in Use ~All Business Taxpayer are encouraged to switch lo machine that are compliant with the roviions ofthese Repusins, paca Seine 5 and 60 hee the soonest. Cognizant of the fast ht a maine change ver may nthe pole forall etalishens all aly existing Pete ute CRMPOS« ised ror a he effectivity of ‘hese Regions tall remain said uml eked by the Commteoner of Ineroa Revo: Provided, Tht the exablisimens taking ee of sch machines sal copy ‘wit ee report requemets tobe preseled hy «separate Revenue Realtions 43 Immediate use of CRUPOS Machines -CRMSPOSS may be used immediately by «busines esablshment without the nel fr pir inspection and authorization by ‘Be Buea, powtod te flowin condos are me: 43.1 The machinelystem mocel is among those already accredited bythe Bust ellowing th accretion sytem described under Seton 70 4.3.2 The spi ofthe machine mel hassle ried the machine wit che Bureau om behalf of th ser-bsines frm, in accordance withthe region proved desrbed under Secon 9.0, 4133 1F he concord machinist model fas rat ben preoaly accredited in acordance with Paragraph 2.1 ofthis Seton, ba is ponetelss ly Compliant withthe spetcations of machiestyeeme a provided for der Sections 30 and. the ranngeownc ofthe business etablehent may ines ‘exter the machinehystom, in acurdnce with he rovisnas of Seron 9. beta. The anageowner all hen beled a povoel suey (we the machines. 4.24 The Butea reve he ight o noes ny echt eit under hee Regulation at any tne diving st hut to vst compliance with the ‘ecfenon ofa vd machineytem the dts reqremens of he renee vie, the condone fre of machines ar wel oe elaon tht my be ‘bseguealy issued govemung se of machines. Stave ptsoel ate ts reqzed, unde he auboty waned for tbe use ofthe muchibespstem, to reset the ‘machine for inspection and reading by he concerned revenue personel 435 Any machine avaling ofthe “immediate us provisions ofthis Seton that sul ater be found Be noncompliant flowing inspection may be considered ‘bjett stare so “Machine Control Speciation Ventures ‘To qualify fr scrdatio, regsuation and use, CRMPOSe and similar busnese machines, must comply wit the epcifeatons saumssted bolo, to which compliance the chine ‘uae dea dlrbace vendor el att thr a worn delarac! 51 General Specifications Feature 5.1 The machine most ave a nonesetale asain pat oa, Te aclatig ra ol sales mst havea stem (0) dg (or 12 digs, inling cial pi). The uapuer nus secure advance approval ote Next acalting grand ll rom tbe eancemed Revenue Dist Ofc win st 3) days [ACCRM must be equipped witha eset couse tha advances by one (1) every ine he secu rand tol ses is eset to 220, POS machines and ether iypes S..2The machine must be tanger, I ust mo be svtchable to “walniag mode” or ta “nosle transaction mode" o of other manipulations that will action. Farther, fhe words "THIS TS NOT AN OFFICIAL: RECEIPT” ras be oly pated om he paper ape pened By 5.1.8 The machine andlor the conn reser mist be abl gneat a ep showing he reading af ly sale andthe accumu grand total eared herein 5.1.4 The machine must have op-volaile memory ar must be equipped wi recovrytuc-ap ster; 5.15 Th machine musteleet andor store information such 5 ales sous, refunds, 5.1.6 Te ache must be capable of cla indctng separately, words, sas of table (VAT) and non-tmale(Non-VAT) items, cass whet he mache {ets engaged in oth abe std aonnabe buses ates Moreover, tbe ache mst be capable of geet 2 ep suman VAT sles, 28d 9 ‘Spurt report ssarcng Nom-VAT sles, t faite the review of eh pea ales talons {52 For Cash Restor Machines “Te machine must be equipped with Wo (2 les other equivalent, oe forthe au jouma ape tended for ait ad intemal revenue ax purposes, phe he fr the ‘tamer tpe copes which ar sued a ened aed concave) aunbored esi Provided, a al pefeeps sued, and eda pied on he eit ae of (Gay that cn be preserved fro peri wln eich the Commoner refined i nas ox ances ond calc of he tenes ar penned in Sectors 203 aed 222 othe Nata tena Revenue Coe (NING) as mended Moreover a safety mechasam must be inal wl preven: he operation a he machine i oly one of thera isused ‘when the machine is punched for he purpose of eordng sls discouns,refnds, ec, the amount of sles discounts, refunds, et. soul automaticaly be printed onthe ‘tomers ape recip and on the an journal tape o cyl tps raryjudiciary gox phithebookshaltshowdocs!10(39308 216sor2arna, 11:19 AM BIR REGULATIONS NO. 11-2004 - RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF 53 For POS machine: or POS machines that are connected toa server, al sles per POS mst he sutomtslly and completly record nthe central seve, where the stored data sal be reserved fora petiod within which te Conumssonr i suburad oaks an asec an collection ofthe taxes punt! Wo Secon 203 and 227 ofthe NIRC, 2 ‘No machine moel sal be aseredited unless the diuibutcdelenvende of the nachine sal atest tha the Butea ca view, valine and verify fom he machine the {alecrcrps summaries tht wil be submited by te teapayer purumt to Seton 60 of those Repultos. Montonng coils and verification techniques most be ‘Sslosd bythe dbo dealr'¥endor tothe Buea s tt ca ently, among others, voided sles and actual ales ot ecrded nthe popitr acco eco, «a Receipttnvace Data RequirementSerucare “The sales machin shal generate rectps o invoies, which mat show, among eter, the dt enumerated in ere 219 ko hit Seto, lems 0d boweve, shold be siformty povided in the Ol Revept Header A sample design ofthe ee shal esubrated upon aplication fo acctedaon ines Names Registered Taxpayer’ Name wit BIR: Tanpaers Idnfcaon Number (2 Digits inching Branch Cod), {Address here th machine wil be wed ¢ Recepulavice Number (Minimum oF 6 Digs) {Mehine Model Accetatou Nunber, 2 Quatiy 1 Product Deseipon, 4} Amount of Tranacion; (Separate total for VAT and Non-VAT rasan, {CTHIS SERVES AS AN OFFICIAL RECEIPT" Busines sthorne nate CRM or POS machine te expe fom shown onthe CRMIPOS recep the name, barnes sl, rear and Teper etiiaon Name TIN) tthe purchaser However, in cave the porcacer i a VAT-oginted ety aod he consracd CRMGPOS i capaleof sowing the nate, ade and TIN of phaser. manly ‘proritied and pre mnbered sales tec official oi wih approved Author o Pn (ATP) mut be reqesied ty the urchaerand mast be ited by tee: Other the [purchaser lao or pari wl be dalowed cas ofthe nuance of manual exp, the CRMIPOS: generat recsp shouldbe atached tothe pia manual cit o aid a double ke-p fs. 0 Accreditation of CRMIPOS Bra 21 Responsby of Machine!ystem Suppers «In order to extend to prespetve buyers of puiular mods the beets of mmedate use" as dessibed ia Subsscton 3 of hese Regalo, supp musth te machines thy ited To dteouel daly aceite by ie Buea por othe actual dbase a ach smacine. 12 Accrediaion of CRMUPOS'Sales Generating Recep aveee M {ply forthe aeration of ther machine made andor software ith Brands and Model «Every sppirdssburideslecvendor of CRMUPOS machines mst 1121 The Nason Ofce CRMGPOS Machine Accretion Board (NMAB), or uppildbueridacr vendor under the jardin ofthe Lage Tagpayers Sevier 1122 The Regional Ofice MAB (RMAR), for suplisdribuoralevndor under the inition of the Revenue ist Otic, 17.3 Sworn Declaration Contents - The appliction fr acreiation shall bein the form of «Swom Devan by the supplidibutorideae/endorof he machine (Aaner A) hich mut contin the llowng soma a.Nane, dices, business namely and TIN, VAT oe NoaVAP uber ofthe dsebusordaler vender ofthe chine Bar CAMs brand, mode! ype oF al its pans, wheter elestonic or mechanical, memory feature (wheter with reseable or non-sestable accumulating grand tot) ad machine peoports (whee ew ur sccondand) «For POSs: bran, model, machin propenies (wheter ne or second han), abd software tobe usd 4 Maxima acamting les capacity Rett eousterauberand ter seni fests, 74 Attachments - Al aplatios must be soporte by the following cums 1A coy of te machin dihutordese'vendar' cent Annual Registration Fee Return (BIR Frm No 0605); Cope ofthe Cerifet of Region of Busines Name/Sipe ofthe machine dstibutoidse/endor sued bythe BIR and Bureau of Domestic Trade and Indy, nd cae rporton nd parties, copy ofthe Cerin of Repstaton hed by the Secures and Exchange Commision he aforesaid Cetfctes of Regstration, however shal no longer be required rom a dsributreaerivendor who ha ben previusy granted acretation of itroter machine nedechafvare «A sample recep generated by the machin pil showing te data egured under Section 6.0 hero A sample recep sbowing he reading of the daily sles and accumulated grand ttl eorded in the machine: {A Demo or vation opyofthe afar le ed inthe sta operation fhe FOS machines {The Syste Description and Design Sucre of he machine beng submited fr acredtion The Master Rest KeyPassord, whichever is applica, ht can be usd i eaing sales dat of all is ofthe particle mode bing acres 1 Machine rochur; and An application shal ot be considered a duly fled if ay of he aforementioned documents hav mole een submited oetier withthe aplication 25 Machine Inspection - An actin! stem denonstetionmchine inspection must be conducted by the applcanidistbutidaervendor, and aneaded ty the NMABIEMAB concemed, to allow te Board membars i deemioe i the machine ts emplat withthe condtons as aut forth unr Seon 0 Io 7.0 of thse Reston. 7 tasuance ofthe CRMUPOS Machine Acreditaion - Up the ecormendaton ofthe CiP-MAB, the Revenue Disict OffctLarge Taxpayers Assistance Divison (UTAD) Tang tare Tanpsyers Dist Office (LTDO) sal eos the Stboaisser vendor the comssponding CRMIPOS Machine Acereaon Ceres ay spned by the Chie ofthe LIAD I orl, orth Chit ofthe LTDO sonceed, ifthe dtbuorSaenvndor a 4 Large Texpever or by the Revenue Dist Gicr the Gurburodelervendor i a regulr loxpaer Aw accedeaton wunber, Wise wll be tstel to He datsbuoedaer vender, shall be used $s the regutraion of ‘machine stvar that wil be abreast he aeenetablhmens ‘A is of al daly acrid machines shal be posta the BIR website wircbizzovgh Wo afore the txpeying public and he machine owner ouyes ofthe chines ha ‘ave Been score fc accretion The sccredttion granted under these Replat is iid tothe particular brand modeltofvare presented for evaluation and apres understood tha he om spgzadng integration or medication made the machi hall be abot a er aa 712, Revocation Accretion ~ Any vation othe oegcng conditions sal he cnsiere usin! bas or th immedi evocation ofthe acreiaton gee, andthe stor dealrvenor concerned shal be sbjctd tote appropri sanctions under cxising feral even ws a6 eglatos (CRMVPOS Machine Accreditation Board [ACRMUPOS Machine Accretion Boa (MAB) shal be cen the National Office (NMAB) to service the euirements of Regional Orice (RMA a service he eadebments roid erat. hips raryjudiciary gox pithebookshaltshoudocs!10(39308 3610724722, 1:18AM BIR REGULATIONS NO. 11-2004 - RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF “The NMAB aad the RMAs sl conduct he appropis talsin an npn paces tend he acd of CAMPOS ad if wast rctad appv Sense bist, nse sod CROE?OS machi se oe beret fine ae ethene 4 of bese epson nnn ne SL “Thsevlaton proces bun a erp wha iv (5) wering ayfes eit th pla fraction od cept daca oie “Te compotion of he MABs sal be allows: 8. National Ofer ‘Groat Head (Chit Large Taxpayers Assistance Dison (LTAD) L Ash esd Chit, Cone reso, Newark al ExgiengDivsonCONED) - oman Syens Opens Member: Represeaave of laormation Systoms Operations Seve = Dua Cae (808-0) Regreserasne of LTAD | Representative of Lage Taxpayers Aut and Iovestigntions Gro Head Chie Large Tapayers Assistance Divison (LTAD) It Asst ead Chie, CONED - 1808-06 Member: Represeaatve of 808 -DC Repeescaite of LTAD) Representative of Lange Taxpayers Abit and Inventions Divison 452 Large Taxpayers Dsrct Office (10) Head: Chief, LTDO MataitCebu Ast Head: Chet, CONED of te nearest RDC (As designated bythe DCI nformation Systens Group) Members: Represemtiv ofthe cosmid RDC epecetalie af Assesment Section of LTDO Reprectative of Tapaye of LTDO Service Section 3 Regional Ofc Revenue Distt Office (RDO) Asst. Head (Chie CONED of the eases (RDC) (Assigned bythe DIR Ilormation Systems Group) Member: Representative of the eoneemed RDC epeesetalive of Assesment Sexton of EDO Represetative of Taxpayer of RDO Serie Section {54 An application for aeration shal be proceed hy the NMABRMAB concerned sly if al che documentary requirements to sppont the Applicaton have been ‘submited or sastatrty compli wih 15 Upon the favorable recommendation ofthe NMABVRMAR concer, fe approval nd spring ofthe "Aesrdiation of CRMPOS Machine” shal be he responsibility of 1. The Chie, ETAD Ind IHL.TDOs, in the cae of ppirsiibtoréeaersvendars of machines who are Large Taxpayers The Reveme Dist Officer concemed fo ditouadeslrventis of machines who re regula taxpayer. 90 Registration of Cash Register and POS Machines ‘A manufctusrdslervendovdbator must register - on bsbalf ofthe buyers the Cash RegistrPOS Mashine (Aan B') abe sold dribte, nt lr han Hive (5) days fom the dt fale of the aching and beloe ata sol bythe buyetlle Such registration shal be done manually withthe RDOMLTAD 1 and IULTDO, cr cleewonically through th Buca’ leewone Mail (mail or webs ‘uci, he following iforntion ms be dese sisting the CRMIPOS Taxpayer Lenifcaton Number (TIN) ofthe Buyer (12 Digit) Sei mabe, brand and mode! ofthe mache sod; (Preset eadig and dite of realog IF he application for Permit o Use CRMIPOS Machines is ied troop the Buen’ e-mail, website ities, the applica manafictredsbuoridaervendor wil be sued ‘stn genoa Perm which my be pene om he applets compute “The Permit shal ten be forwarded othe buyer of be machi, an sl serve as the cxpayers authorization to se she machine. A Permit o Use must be securely ached tothe ‘ket the machise to which veers, and must be conspicuously visible the publi The seal uber ofthe machi shad as be ped bod gts to ait veneaon ‘pon gation a ads ut wl be ithe mache cose. Th be xt bn a he sie aa Scion 60 09 Condon forthe Ute af CRMUPOS Machines “The vc of Tapayer of CRMIPOS Machines shal be subject tthe allowing condos 1 Hocase of Cash Reiter Machine: 101.1 A daly etre ath epee elt bok hl tae for ech machine ued showing he column fequiedunder Seon _ bere: 10.1.2 No CRM be peratd without he conesponding pes installed on both elles os equivlee 10.13 The imprint on he customers and aut journal tapes, ther euler, shoul be lel tal ines and preserved pursuant to Sections 203 and 22 of eNIRC a amended. 10.14 The subsiiry cash register sles book shal be hep otal times athe place where the CRM is oat aps be avaible at anytime for veriation by ‘ly auerized tnctoal revenue ofc ll accowtng records shal be preserved Jor period within whch te Commitsioncr is culhrsed 10 make an venient an cllacton of the tana 9 asst a prescribed in Scns 208 and 127 ofthe MIRC. at emer 10.15 Ekctonie CRMs must be equipped with om-volale memory, or ted with working recovery ste tal ines 102 Bacasss of POS Machines: 102.1 Alluses of POS Machines mus scure approval fom the Buren in wrt fr te use of such machines, forthe subsequent document ange of ei numbers to Ue used a east one (2) mou before he reviesl autborzed document age numbers cosued 1022 No POS Machine sal be operated witout th eomesponing eles jo hips raryjudiciary gox pithebookshaltshoudocs!10(39308 48sor2arna, 11:19 AM BIR REGULATIONS NO. 11-2004 - RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF 13 For wets of BOTH CRM and POS Moshi 103.1 All number of resets mst be uly recorded and reported o he Bureau as required unde Paragraph 1, Subsestion 5.1, Section 5.0 ofthese Regulations 103.2 All machines shall ot sich to "ening mode orto nose trneston mode’ or alkene manipulated to pimped pend the eonng of tale ranancton umes the ressptinvoie cei dene the qualifier "THIS IS NOT AN OFFICTAL RECEIPT” a eqied under Paraprp 5.1, Sabsoton Seaton 0 bereod 103.3 The consemed machine shal te usd exclusively in he option of anyone lin of business covered by the Pei to Use th enterprise is conducted SHmullascousl wis atthe ne of business for whisk ao ash rege prt has boc sau, sls made he ne of busin shal be coved wl he foresponding stance of repre ale noice ores 103.4 The machine we shall at hang his busines mune othe use ofthe rpised machin, o tana to ptr bios lean, ranch oe establish oe sherws,ithowprisr witen noc fo the proper rea oer having areas ver he pricpal place of urns of he props. 103.5 A machine ater who has en ited Pei to Use CRMUPOS Mashing sl ot have the machine rps, upgrade, changed, oid, update, or ‘herwiteremaved om specified lesan, without prior writen nace othe proper Boreas afice Ravn anaicton over the pines plae of busines he Propet 10.3.6 Following tne repair, upd, change, mdfaion, upto otherwise, and prior othe re-se of teconcred machine the wer an he person who made the repar\pdatechangeodcation pdr shall submit «ji swom statment stesing to sich development to te Chie LIAD I or Chie LTDORDO veg jurdtion ver the concemed wer (Annet). he maine ll th be pected an evluted by the NMAB concerned RNAS price ata 103.7 Registered machines maybe win fom ke, either by rien rs, oly won roe appli of and aprovl by, he Chi LTAD 1 oc ICs, [EtDOleocemed RDO. Upon ee of he apie or withrava ome, he enced urea oie sal cane ie mee vernon o id machine ‘nd the assuring rca ep in onnecon therewith, toss ta the sales ds ried inthe machine ap the In Say Wt wae ed Se propery ‘ecoded fr nel evenue pupae, ‘The approval or wha shal show the flowing infomation as ofthe dat of erent of 1 The necaralated grand wal sales; nd The umber of teat cath eter toi sue, tipomiuance ofthe approval or withdrawal the wer shall sbi the Permit ose prviuly grated forthe concerned machin, fr immediate ceamcftion bythe Bure office concerned. 10.3.8 eno cae sal = CRM a POS machine he wed witout the easter een lel neti al he data euied under Section 6.0 of hse Regulations, ‘xcept in he ase of machines where te usr hs been stborzed by the Chie, LTAD Tor lie, [TDOFRDO concerned tous the same, pending he completion ‘te stallion ofthe isl voceip header, or a psi ot exceeds ty (30 ays om the da of auch aun 10.3.9 In onder to msintin the canssctvesequene of the tansason numbers imprngd onthe cstomers resis an the ai jou apes, he ressipt umbering mevtansn/cweal ofa egstrod mache shal bt be dsurbed otampeted i, 10, Summary Lis of Machines Sold Al machine distor dealeveadr shal submit ltouically esi or Wed oth LTAD Lor 1/LTDO (for Large Taxpeyer) ort the RDO concemod (or regular taxpayers) Surnmary List of Machies Sold Anex C) within tee (5) dys fom the en ofeach table qua. The Sunary List shal provide the fllowin infomation 4. Machine accretion egistmtin number {BR Issued Povisonal Pert Number, ean ad Meda ofthe machine Dateof ae Date of Region {Ete wad FIN VAT or non-VAT ofthe bayer orc & Kindle of basiness andthe abdresoruach whee the machines se 1 Preset eadig and ete of ating and 1 Softwa ued dette cade tres for POS ence Following submission tothe ppoprate Buen office, the Summary List wil be oconied withthe Regttion Database ofthe Buta. Any dicopaney theo tl be ebjeto ‘erica by the concerned evens Dist Ocer no Any props owe or operat ofa business east may us cash eis oe POS machine of any rp fr “nl como puposs, Provided, tha, dly repre bs invoses vec areal forever ae However, such propre, owner or oprtoe all fit so the tashine dtribuotiale/eodoe of is ition wo we the machine sll fr “inal conto” purposes, The racine dbo Salervenor sal kei inform the propriate reas ce of rh tenon, and sal teers post fom the sie Offic which shal essary tached the machine conspicuous othe public, showing the following uae "WARNING - THIS MACHINE IS NOT AUTHORIZED TO ASK FOR SALES INVOICE, REPORT ANY VIOLATION TO THE BR ‘COMMISSIONER OF INTERNAL REVENUE" (Ants "") Aen tine sal he porter be detached or covered fom plc view omever, CRMs wthoat a built-in vein lpesog mechani ole on which mous the cused ol uy be sed fer internal eon punpos win complying wit te foropn egsiremet. of Other Kinds Types of Cah Reiser Machine lor Inlesion of Other Lines of Business Regis |ACCRM wih she bustin capacity to accurate sales dat of erent ins of busines maybe aathrized by the Commissioner sae ca eter eet fr sl sch illeren Hines ‘hues, Provided, however, that he sineion of ales y ie af sine hal he lel need on te machine paper tape In woe rae an oes smb Aplicaon forthe we of «CRM forte aforsned purpose shall be led by the machin dinbutorielerverdor wih the Chief LTAD Io Che, LTDO\Revenue Dist Ofer ‘sing jussdton ove is principal poe of busines. “The Chi LTAD 1a Chie, LTDOMRevenue Disc Offic once shall ein cache investigation of the veracity and mr ofthe applicants epoienttions onthe btn recs and opersting fens of th machine, don the news for eon sch ster neo ines of anes Aten reer on sen verfeaon sal esx fo he Dea Orerss-Chag, Large Taxpayers Seco wt Regional Dectr concerted, fo ihe apogee an. 13.1 Unmanned bil coin or tken-spenasd machines - An unmanned machine capable of dispensing soos an services in exchange fr bl, cis or tokens wihou the capaci fr suing Gash register eels must be registered sn he sae manner ts povided In the foregoing provisions. Cash receipts of each machine must keise be ‘ela the Quy Summary List of Cash Receipts pr Cath Regs oe POS machine (AanexC”) petri under Seton Shr es ~ A septate Revenue Regulation sal be issued for the speciation of ua ed ax mets. However, he procedure fr serediaton and egsution of 0 All distibridalr'vendas sling business machines sms submit the Chie, LAD Loe IUChef,LEDORDO concert an inventory of machine socks not compliant wih the Provisions of there Regulstion, together wit ane bending when theie maine tock wil econ and when they wile oly those machines compance Wi hee Regulations. tps raryjudiciary gox phithebookshaltshowdocs!10(39308 56sor2arna, 11:19 AM BIR REGULATIONS NO. 11-2004 - RULES AND REGULATIONS ON THE ACCREDITATION, REGISTRATION AND USE OF ‘While ao peal sanctions ae provided at he tne, ll supplies ae unged to inmoinely pul out of disuutn/ate machine that do ut comply with the provisions of hee Regulans and war bayer onthe rpeehon of wing non-compliant mache: 10 Allrevnue regulations, cic, cles or emarands or pote hetof which ate acest herewith ae hachy repealed o moe acceding 160 esti ‘These Regions shall ke ffs fer oon (5) follwing ableton she newspaper of gener cicalation. doped 15 Dee, 2008 (80D, JUANITA D. AMATONG ‘Sear of Finance Recommending Approval (SGD, GUILLERMO L.PARAYNO, IR ‘Commision of cra Revenue * Text Ava Oe ofthe Naina AdminsratveRepstr, UP. Law Caples, Diliman, Quezon Ci Supreme Cout Eibray 2019 This web was designed and developed, and i mii byte E-Library Toca! tai in albortion withthe Management Inforason Systems Ofc. tps raryjudiciary gox phithebookshaltshowdocs!10(39308 66