REVENUE MEMORANDUM CIRCULAR (RMC) NO. 072-2025
The Bureau of Internal Revenue (BIR) issued a circular clarifying that all Certificates of Accreditation for CRMs, POS systems, and similar sales machines or software, including those generating electronic invoices or receipts, are set to expire on July 31, 2025, in accordance with RMC No. 107-2019.
Developers, dealers, suppliers, and pseudo-suppliers must secure new accreditation up until July 31, 2025, following the procedures under RMO No. 24-2023. In addition, all invoices and accounting records generated by these systems must comply with RR No. 7-2024.
Furthermore, the BIR clarified that Permits to Use (PTUs) for these machines/software do not expire and do not require cancellation or renewal upon the expiry of the Certificate of Accreditation, as stated in RR No. 6-2022.