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Sent July 3, 2015

Hi Jhane/Arnold,

FYI, there is memorandum circular issued by the BIR just recently mandating all taxpayers to submit a one-
time inventory of all cash register machine (CRMs), point of sales (POS) machines; special purpose
machines (SPMs) and other similar machines they owned and operated as of June 30, 2015.

Please read carefully the attached RMC No. 36-2015 and Annexes for the guidelines and procedures on
how to accomplish the requirements. For the deadline, we only have until end of this month (July 31, 2015).

Just let me know if you need some assistance on this matter.

Thank you.

Arnel

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