The BIR has stepped up its tax compliance activities by reiterating the registration of unmanned sales outlets or service equipments like Automated Vending Machines (AVMS), Automated Ticket Dispensing Machines and Automated Teller Machines (ATMs) as provided for in Revenue Regulations No. 11-2008.

Deputy Commissioner Nelson M. Aspe said that the BIR issuance has been implemented since 2008 and needs to be reminded as to its strict implementation through a memorandum dated January 19, 2010.

He required, that said machines shall be registered as a “branch” with the BIR office having jurisdiction over its physical location if they are not registered within the Head Office or branch but located in public places like malls, convenient stores, restaurants, bowling alleys, amusement parks, arcades, gas stations, movie theaters, schools, colleges or retail stores.

The taxpayer owning, leasing or otherwise controlling the sales outlets or service equipments is liable to register with the BIR Office and pay the corresponding annual Registration Fee of five hundred pesos (P 500).

In addition, a BIR Certificate of Registration (COR) shall be securely attached to the sales machine or equipment and should be conspicuously displayed to the public.

He further stated that the COR shall be non-transferable to another taxpayer or from one location to another and should any changes be made as to its ownership and location, re-registration is required.

Deputy Commissioner Aspe has reminded all BIR Offices to strictly implement said provision to fully support its tax collection efforts and Tax Compliance Verification Drive (TCVD). (mldn2010)