Do You Still Need a BIR Permit to Use (PTU) for Your POS or CRM Machine? What Changed Under RMC No. 5-2021
A BIR Permit to Use (PTU) is no longer required for cash register machines, POS terminals, or computerized accounting systems — Revenue Memorandum Circular (RMC) No. 5-2021 replaced the old pre-approval process with system registration and an Acknowledgement Certificate, issued under Revenue Memorandum Order (RMO) No. 9-2021 within three working days of a complete application. A business still setting up for the old PTU process is preparing for a step the BIR removed years ago.
For the related registration obligations that come with using any sales or accounting system, see BIR Books of Accounts: Manual, Loose-Leaf, and Computerized Accounting System Requirements and Invoice vs. Official Receipt: What Changed Under the EOPT Act.
Keep Your BIR Compliance Records Organized FREE →What changed, and when? #
RMC No. 5-2021 removed the Permit to Use requirement for Cash Register Machines (CRM), Point-of-Sale (POS) machines, Computerized Accounting Systems (CAS) and their components, Computerized Books of Accounts (CBA), Electronic Storage Systems (ESS), middleware, and other similar systems. Before this change, a taxpayer had to secure BIR approval — the PTU — before putting a new machine or system into use. RMO No. 9-2021 followed with the operational procedure for the replacement: instead of pre-approval, a taxpayer now registers the system with the RDO or Large Taxpayers Office where they are registered.
| Old process (PTU) | Current process (registration + Acknowledgement Certificate) | |
|---|---|---|
| Approval model | BIR pre-approves before use | Taxpayer registers; BIR acknowledges after the fact |
| Document issued | Permit to Use | Acknowledgement Certificate |
| Timeline | Varied, required BIR evaluation before use began | 3 working days from complete documentary requirements |
| Governing issuance | Superseded | RMC No. 5-2021, RMO No. 9-2021 |
How the Acknowledgement Certificate process works #
A taxpayer submits the required documentation for their CRM, POS, or CAS to the RDO or Large Taxpayers Office, and the office issues an Acknowledgement Certificate within three working days once the submission is complete. The certificate is proof that the system has been duly registered and should be kept on file — it plays the same practical role the PTU used to play, without requiring approval before the system goes live.
- The taxpayer prepares the system’s documentary requirements (system description, sample receipt/invoice format, and related technical details as specified for the machine or system type).
- The taxpayer submits the requirements to the RDO or Large Taxpayers Office.
- The office issues the Acknowledgement Certificate within three working days of receiving a complete submission.
- The taxpayer retains the Acknowledgement Certificate as proof of registration, the same way a PTU was retained under the old rules.
The functionality requirements didn’t disappear #
Removing the pre-approval step did not remove the underlying technical standards a registered machine must meet — RMO No. 9-2021 still requires specific functionalities, and the BIR verifies them through registration review and post-registration audit rather than upfront testing. A compliant CRM or POS system must have:
- Sequential, non-resettable numbering for receipts or invoices — the counter cannot be reset to repeat numbers.
- A non-resettable accumulating grand total — the running sales total cannot be zeroed out.
- A retained Z-reading — the end-of-day sales summary the machine produces must be kept as part of the taxpayer’s records.
A business that registers a system without these functionalities risks a compliance finding during a later BIR audit or tax mapping visit, even though the system was accepted at registration — see BIR Tax Mapping and Oplan Kandado: What to Expect During a Compliance Visit for what that visit typically checks.
Frequently asked questions #
Do I still need a BIR Permit to Use (PTU) for a new cash register or POS machine? #
No. Revenue Memorandum Circular No. 5-2021 removed the Permit to Use requirement for Cash Register Machines (CRM), Point-of-Sale (POS) machines, and other sales machines, including Computerized Accounting Systems (CAS) and their components. Instead of applying for pre-approval, a taxpayer registers the system with their RDO and receives an Acknowledgement Certificate.
What is an Acknowledgement Certificate, and how is it different from a PTU? #
An Acknowledgement Certificate is a document the RDO or Large Taxpayers Office issues after a taxpayer submits complete documentary requirements for a CRM, POS, or CAS registration, confirming the system has been duly registered. Unlike the old PTU, which required BIR pre-approval before use, the Acknowledgement Certificate follows a self-registration model, with the BIR issuing it within a fixed processing period rather than evaluating the system in advance.
How long does it take to get an Acknowledgement Certificate? #
Under Revenue Memorandum Order No. 9-2021, the RDO or Large Taxpayers Office issues the Acknowledgement Certificate within three working days of receiving a taxpayer’s complete documentary requirements for CRM, POS, or CAS registration.
What functionality requirements still apply to a registered POS or CRM machine? #
A registered machine must still meet the BIR’s standard functional requirements under RMO No. 9-2021, including sequential and non-resettable receipt or invoice numbering, a non-resettable accumulating grand total, and the ability to produce and retain a Z-reading. These requirements did not go away with the PTU — they are simply verified through registration and post-audit rather than pre-approval.
What systems does this change cover? #
RMC No. 5-2021 and RMO No. 9-2021 cover Cash Register Machines (CRM), Point-of-Sale (POS) machines, Computerized Accounting Systems (CAS) and their components, Computerized Books of Accounts (CBA), Electronic Storage Systems (ESS), middleware, and other similar sales or accounting systems.
Summary #
The PTU is gone for CRM, POS, and CAS registrations — RMC No. 5-2021 replaced it with self-registration, and RMO No. 9-2021 set a three-working-day turnaround for the resulting Acknowledgement Certificate. The functional standards behind the old approval process — sequential numbering, a non-resettable grand total, retained Z-readings — still apply and still get checked, just after registration rather than before. See BIR Books of Accounts for the broader recordkeeping obligations that come with any registered system.