REVENUE REGULATION 11-2004

RR 11-2004:
The Accreditation, Registration
and Use of Cash Register
Machines (CRM), Point of Sale
(POS) Machines and/or Other
Business Machines Generating
Receipts/Invoices
REVENUE REGULATION 11-2004

OBJECTIVES
1. Re-focus the goals and objectives of the
CRM/POS registration process to the effective
supervision and control by the Bureau of the use
of such machines;

2. Simplify registration procedures and

requirements for the issuance of permits;

3. Reduce administrative costs in the

implementation of the registration process; and

4. Efficient collation of accurate data thru

availability of CRM/POS database repository
 REVENUE REGULATION 11-2004

COVERAGE
 Cash Register Machines;
 Point of Sales Machines;
 All other Cash Register Machines/POS
Machines such as but not limited to:
 Taximeters
 Handheld or Mobile Devices
 CRM/POS connected to CAS
 Stand-alone CRM/POS
 Other Sales Machines
REVENUE REGULATION 11-2004

General Provisions
1. New Permits for Use of CRMs, POS and Similar
Machines. – only machines that are compliant with the
machine specifications enumerated in this regulation shall
be issued permits to use.

2. Validity of Previous Permits to Covering Machine

Currently in Use. – All duly existing permits to use cash
register machines issued before the effectivity of these
Regulations shall remain valid until revoked by the CIR

3. Immediate use of CRM/POS Machines. – Machines

may be used immediately by business establishments w/o
prior inspection & authorization provided the conditions are
met

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Steps on Applying for Accreditation and
Registration for Cash Register Machine
(CRM) and Point-of-Sales (POS)

Bureau of Internal Revenue

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 Application for Accreditation of Suppliers

BIR grants Accreditation

Dealer/Supplier
applies for Accreditation

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Application for Accreditation of Suppliers
 Dealer/Supplier submits
Applies to the BIR office Sworn Statement with
required attachments to BIR
(RDO) where his Head
Office is duly registered  BIR evaluates through the
Accreditation Board

 If compliant, BIR issues

Accreditation Certificate
with assigned Accreditation
Number

 Otherwise, dealer/supplier
re-configures
software/hardware of the
machine model to meet
BIR’s requirements

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Sworn Statement

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Attachments to Sworn Statement
 A copy of the machine distributor/dealer/vendor’s
proof of payment (BIR Form 0605) of current
Annual Registration Fee;

 Copies of the Certificate of Registration of

Business Name/Style of the machine
distributor/dealer/vendor issued by the BIR and
Bureau of Domestic Trade and Industry, and in
case of corporations and partnerships, a copy of
the Certificate of Registration issued by the SEC;

 A sample receipt generated by the machine

legibly showing the data required enumerated in
this regulation;

 A sample receipt showing the reading of the daily

sales and accumulated grand total recorded in the
machine;
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Attachments to Sworn Statement
 A demo or evaluation copy of the software to be
used in the actual operation of the POS machines;

 The system description and design/structure of the

machine being submitted for accreditation;

 The master reset key/password, whichever is

applicable, that can be used in reading sales data
of all units of the particular model being accredited;

 Machine brochure; and

 Operating manual

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 Application for Registration of CRM/ POS

BIR issues Permit

to use for Cash
Register Machine or
Point-of-Sales
Accredited Dealer/Supplier
applies for Registration
of Machines sold

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Modes of Application for Registration

(1) Manual
 Applies to the BIR
office (RDO) where
his Head Office is
duly registered

(2) Electronic
 Applies through
electronic facility
 SMS
 Email
 Web

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Modes of Application for Registration
 Accredited Dealer/Supplier
submits requirements
(1) Manual stated in Revenue
Regulations 10-99:
 Applies to the BIR
office (RDO) where  Joint Sworn Declaration by
his Head Office is Taxpayer/Buyer and
duly registered Dealer/Supplier
 Attachments (information
of Taxpayer/Buyer) such
as Annual Registration Fee
Return, COR, sample
receipt, operating manuals,
etc.

 BIR issues Final Permit to

Use to Accredited
Dealer/Supplier

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Modes of Application for Registration
SMS
(Short Messaging Service)
Use of mobile device (cellphone,
(2) Electronic
PDA with phones, etc.);
 Applies through otherwise known as “texting”
electronic facility
 SMS Email
 Email (Electronic Mail)
 Web Use of Mail clients (Microsoft
Outlook, web-based mails like
Yahoo, Hotmail, etc) with
internet connection

Web
(BIR website)
Use of Web Browsers
(Internet Explorer,
Netscape, Mozilla, etc) with
Internet connection

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SMS Registration
 Accredited Dealer/Supplier sends a text message to a
special access number for Globe and Smart
 CRM/POS<SPACE>BUSINESS
NAME*ADDRESS*TIN
 Where: TIN is TIN and Branch Code (000 if Head
Office)

 Accredited Dealer/Supplier receives confirmation message

from Globe/Smart indicating a successful enrollment to
the system and that he can proceed to register the
machines sold to taxpayer/buyer

 Accredited Dealer/Supplier sends a text message to a

special access number for Globe and Smart
 CRM/POS<SPACE>TIN OF THE BUYER*VAT/NVAT
NO.*MACHINE ACCREDITATION NO.*SERIAL
SMS Channel NO.*BRAND*MODEL*PRESENT READING*DATE OF
READING
 Where: TIN is TIN and Branch Code (000 if Head
Office)

 Accredited Dealer/Supplier receives confirmation message

from Globe/Smart indicating a successful registration of
all applied machines and that he can proceed to print the
systems-generated Final Permit to Use

 Accredited Dealer/Supplier prints the systems-generated

Final Permit to Use through the web channel

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Email Registration
 Accredited Dealer/Supplier downloads the file
attachment in the web facility
 Attachment includes the ff. information in
tabular format:
 TIN of the Taxpayer-Buyer

 VAT or non-VAT number of the Taxpayer-

Buyer
 Machine Accreditation Number

 Serial Number, brand and model of the

machine sold
 Present Reading

Email Channel  Date of Reading

 Accredited Dealer/Supplier sends an email to

bir_accreditation@bir.gov.ph with said
attachment

 Accredited Dealer/Supplier receives an email

confirmation indicating a successful registration
of all applied machines and that he can proceed to
print the systems-generated Final Permit to Use

 Accredited Dealer/Supplier prints systems-

generated the Final Permit to Use through the
web channel
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Email Registration
e-mail attachment

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Web Registration
 Accredited Dealer/Supplier logs on to
BIR website and registers machines sold
to taxpayer/buyer through the
Application for Registration page (for
dealer/supplier).

 After submission of the electronic

application form (checklist),
dealer/supplier gets a confirmation
Web Channel message and he is directed to the page
where he can print the systems-
generated Final Permit to Use

 Accredited Dealer/Supplier prints the

systems- generated Final Permit to
Use.

 Accredited Dealer/Supplier can view a

summary page on all his approved
registered machines.

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Dealer/Supplier – Taxpayer/Buyer Relationship

Accredited
Dealer/Supplier
issues machine to
Taxpayer with
Permit to Use

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Benefits of Accreditation
If you accredit your machines with us…

 You get away from the tedious process of manual

application
 no more required ‘systems demo’, provided, that the
machine brand/model being applied for passed
through previous accreditation

 You get away from the hassles of long processing

time of your application

 you get free advertisement to prospective clients

Therefore, being an Accredited Dealer/Supplier…

You’re on edge!
You expect to gain more buyers in the long run.

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