Courtesy Point Technologies will be carrying PRESTO Point-of-Sale System powered by Odoo, and we will be launching this soon. Part of our services when you decide to acquire your POS System from us is the registration of your POS Systems to the Bureau of Internal Revenue (BIR). To see the list of requirements for registration, follow this link.
BIR's FREQUENTLY ASKED QUESTIONS about the Registration of POS Systems:
1) What is Point-Of-Sale (POS) Terminal?
A point-of-sale (POS) terminal is a computerized replacement for a cash register. Much more complex than the cash registers of even just a few years ago, the POS system can include the ability to record and track customer orders, process credit and debit cards, connect to other systems in a network, and manage inventory. Generally, a POS terminal has as its core a personal computer, which is provided with application-specific programs and I/O devices for the particular environment in which it will serve. A POS system for a restaurant, for example, is likely to have all menu items stored in a database that can be queried for information in a number of ways. POS terminals are used in most industries that have a point of sale such as a service desk, including restaurants, lodging, entertainment, and museums.Increasingly, POS terminals are also Web-enabled, which makes remote training, and operation possible, as well as inventory tracking across geographically dispersed locations.
2) What is Cash Register Machine (CRM)?
Cash Register Machine uses a firmware, which is installed on a chip called electronic programmable Read only Memory (EPROM). In electronic engineering, the term firmware is interpreted as a program which is burned on a non-volatile memory, and which is used for the organization of an exactly defined field of application. A machine-near program code ensures shortest execution times and highest operation- and data security. Compared with traditional PC-systems, the hardware of firmware-controlled machines is usually specially made, what enables to take also ergonomic requirements into consideration.
3) What is CRM/POS Machines Linked to CAS?
Cash Register Machines/Point of Sale Machines that are electronically connected to a CAS or connected to a CAS through a central server via network.
4) In applying for permit to use CRM/POS machines linked to CAS, is it part of the procedure that it should pass the Case Monitoring System (CMS) of the Bureau?
For monitoring purposes, LTAD I and II, LTDOs and computerized RDOs shall create a case for the CRM/POS Machines in the CMS and assign the same to a case officer prior to the preparation and issuance of the corresponding stickers. The corresponding template for CRM/POS shall likewise be filled out by the case officer assigned. (RMO 29-2002)
5) Is automatic resetting of the range of serial numbers on POS machines allowed?
As a general rule, automatic resetting of serial numbers on POS machines is not allowed.
6) What BIR issuance/guidelines shall be applied in processing application for use of CRM/POS machines not linked to taxpayer’s CAS? Is it RMO No. 29-2002 or RR No. 10-99?
Application for use of stand-alone (not linked to CAS) POS Machine/CRM shall be processed under the provisions of RR No. 10-99 or any later regulations that may be issued amending RR No. 10-99. (RMO 29-2002)
7) What does a pool of CRM/POS machines mean?
These are CRM/POS machines reserved for use during peak season by the taxpayer and which shall be registered under the Head Office. These machines shall only be allowed to be transported and be used in rove around the branches of the taxpayer upon written approval from BIR concerned office having jurisdiction over the Head Office on the corresponding CRM/POS machines stating therein the duration of use and the branch/place where said machines shall be used. (RMO 29-2002)
8) Will the taxpayers be allowed to have or maintain a pool of Cash Register Machines (CRM)/Point of Sale (POS) machines linked to CAS?
Yes. Taxpayers that opt to maintain a pool of CRM/POS Machines in their business operations during peak season (stand-by/roving machines) shall identify such in their applications. These machines shall be treated as Head Office machines and shall be issued permits by LTAD I or II, LTDO or RDO having jurisdiction over the Head Office. Only CRM/POS machines belonging to the pool shall be allowed to be transported for use in the branches or to any place of business of the taxpayer.
Transfer to the taxpayer’s branch/es of CRM/POS machines belonging to the pool shall be subject to the approval of LTAD I or II, LTDO or RDO having jurisdiction over the Head Office, which shall then inform the branch/es’ RDOs where the machines shall be used. (RMO 29-2002)
9) Is the roving of stand -alone POS machines allowed?
Roving of stand-alone CRM/POS machines is not allowed. Only POS machines linked to CAS belonging to the pool may be transferred to the taxpayer’s branch/es or other place of business. (RMO 29-2002)
10) How do we monitor pool of CRM/POS machines?
The taxpayer shall give prior notice to the BIR that the CRM/POS machines shall be transferred from Head Office to its branch. (RMO 29-2002)
11) How can we identify machines belonging to the pool of CRM/POS machines?
The pool of CRM/POS machines is registered under the Head Office. To properly identify the CRM/POS machines belonging to the pool, the issuing BIR office shall indicate in the Permit to Use Cash Register Machine (CRM) or Point of Sale (POS) Machine (Annex “G” of RMO 29-2002) after the box for Head Office the word “Pool” in parenthesis. [e.g. Head Office (Pool)].
12) Who shall issue stickers for CRM/POS machines linked to CAS?
Stickers for CRM/POS machines linked to CAS shall be issued by the following:
- For machines to be used by the branch/esBy the BIR office having jurisdiction over the branch/es upon presentation by the taxpayer and submission of a copy of the Branch Permit issued by the BIR office having jurisdiction over the Head Office.
- For machines to be used by the Head Office and those belonging to the poolBy the BIR office having jurisdiction over the Head Office. (RMO 29-2002)
13) How can the CRM/POS Machines stickers issued under RMO No. 29-2002 and RR No. 10-99 be distinguished?
A template for the CRM/POS machines sticker was provided in RMO No. 29-2002. This shall serve as a format that shall distinguish the stickers issued under RMO No. 29-2002 from that issued under RR No. 10-99.
14) Is the manual cash register machine sales book still to be maintained in case the taxpayer adopts CAS?
Taxpayer with approved CAS capable of generating reports such as but not limited to daily sales, accumulated sales, etc. need not be required to maintain manual Cash Register Machine Sales Book provided that all information required in the manual CRM Sales Book are reflected in the computerized reports.
However, these computerized reports shall be made available during post system evaluation of CAS, or duly authorized tax audit of taxpayer’s records. (RMO 29-2002)
15) For Stand Alone POS Machine that can generate a detailed Cash Register/POS Machine Sales Report, would the taxpayer still be required to maintain a Cash Register Sales Book?
Taxpayer with stand alone POS Machine not linked to CAS is still required to maintain a Cash Register Sales Book except when said taxpayer applies for a permit to use a Component of CAS on Sales, provisions under RMO 29-2002 shall be adhered to.
16) Under what issuance applications for permit to use vending machines shall be processed?
Applications for permit to use Vending Machines shall be processed following the provisions of RR No. 10-99.
For inquiries regarding PRESTO POS System, please send us an e-mail at sales@courtesypoint.com.