29/05/2026
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๐๐๐๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐ ๐๐ง๐ ๐๐๐
In the Bureau of Internal Revenue (BIR) context, a ๐๐จ๐ข๐ง๐ญโ๐จ๐โ๐๐๐ฅ๐ (๐๐๐) is a BIRโaccredited system that records retail sales and issues official receipts or invoices to customers. Meanwhile, a ๐๐ฉ๐๐๐ข๐๐ฅ ๐๐ฎ๐ซ๐ฉ๐จ๐ฌ๐ ๐๐๐๐ก๐ข๐ง๐ (๐๐๐) is a nonโaccredited device used only for internal processes, ordering, or supplementary receipts, but still requires BIR registration. The key difference is that POS systems must undergo BIR accreditation and generate daily Zโreadings for tax reporting, while SPMs are exempt from accreditation but must secure a Permit to Use (PTU).
Examples of POS include cash registers and computerized software that process payments and issue official receipts.
Examples of SPMs include ATMs, restaurant ordering kiosks, taximeters, and price checkers.
๐ ๐๐จ๐ข๐ง๐ญโ๐จ๐โ๐๐๐ฅ๐ (๐๐๐)
- Purpose: Records sales and issues official receipts/invoices.
- BIR Accreditation: Required (system evaluation before use).
- Permit to Use (PTU): Required via eAccReg System.
- Sales Reporting: Generates Zโreadings and daily sales journals uploaded to BIR.
Examples: Cash registers, computerized POS software.
๐ ๐๐ฉ๐๐๐ข๐๐ฅ ๐๐ฎ๐ซ๐ฉ๐จ๐ฌ๐ ๐๐๐๐ก๐ข๐ง๐ (๐๐๐)
- Purpose: Internal processing, supplementary slips, or orderโtaking.
- BIR Accreditation: Not required (exempt from formal accreditation).
- Permit to Use (PTU): Required via eAccReg System.
- Sales Reporting: Does not record primary sales or generate Zโreadings.
Examples: ATMs, restaurant ordering machines, bills payment kiosks, taximeters, price checkers.