Tax Alert No. 22 [Revenue Memorandum Circular (RMC) No. 72-2025 dated 14 July 2025]

Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software Used under a Subscription-Based Agreement 

Please be informed that the BIR issued RMC No. 72-2025 on 14 July 2025 to notify all concerned parties of the validity period of the Certificates of Accreditation (“the Certificate”) that are set to expire on 31 July 2025 under RMC No. 107-2019. 

The Certificate of developers/dealers/suppliers/pseudo-suppliers of “Salesa Machines/Software” which are valid until 31 July 2025 and onwards must apply for a new accreditation pursuant to policies and procedures under Revenue Memorandum Order No. 24-2023. Invoices and accounting records generated by these systems must comply with requirements under Revenue Regulations (RR) No. 7-2024.  

Moreover, all Permits to Use (PTU) CRMs, POS and Other Similar Sales Machines/Software do not expire or need to be cancelled or revoked upon expiry of the Certificate of the software used during application for the PTU of the sales machine/software pursuant to RR No. 6-2022.

You may access the full version of the RMC through the BIR website.

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