![]() ģ.9 Sales Machine - is a machine or device that dispenses receipt/invoice for purposes of tendering sales transaction. 29-2002.ģ.4 Computerized Accounting System (CAS) - It is the integration of an establishment's various accounting components, to generate a computerized Books of Accounts and computer-generated accounting records and documents.ģ.5 Stand-Alone CRM/POS machine - are those machines that run independently and is not linked or connected to any other machine or system.ģ.6 System Enhancement - Any change or modification in the system software or architecture components of a computerized application system that will change, add value or further improve the system.ģ.7 Volatile Memory - Memory that loses its content when the power is turned off.ģ.8 Non-Volatile Memory - Types of memory that retain their contents when power is turned off. POS terminals are used in most industries that have a point-of-sale, such as a service desk among the enterprises that use POS terminals are restaurants, lodging, entertainment establishments, museums, etc.ģ.3 CRM/POS Machines Linked to Computerized Accounting System (CAS) - Cash Register Machines/Point-of-Sale machines that are electronically connected to a CAS, or are connected to a CAS through a central server via network as described in RMO No. 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 several ways. Generally, a POS terminal has in its core a personal computer, which is provided with application-specific programs and input/output (I/O) devices for the particular environment in which it will be utilized. The POS is much more complex than the CRM, inasmuch as the POS system has the capability to record and track customer orders, process and debit credit card accounts, link to other systems in the establishment's network, and manage inventory. Compared with traditional PC-systems, the hardware of firmware-controlled machines is usually structured to enable the machine to take ergonomic requirements into consideration.ģ.2 Point-of Sale (POS) Machine - is a computerized replacement for the CRM. A machine-near program code ensures the shortest execution times, as well as highest operation and data security. In electronic engineering, the term "firmware" is understood to mean 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 CRM uses a firmware, which is installed in a Electronic Programmable Read Only Memory (EPROM) chip. These Regulations shall cover all business machines utilized - in the conduct of business- to record sales transactions, and shall include Cash Register Machines, Point of Sales Machines, Taximeters, Handheld or Mobile Devices.įor purposes of these Regulations, the words and phrases herein provided shall be understood to mean as follows:ģ.1 Cash Register Machine (CRM) - is a machine that has a memory and can record the sale/transfer of merchandise or services rendered, in lieu of a registered sales invoice or official receipt. Ensure the speedy and efficient collation of accurate data on the transactions recorded through CRMs/POSs by the user-establishments. Reduce administrative costs that may be incurred by the Bureau in the implementation of the registration process and ![]() Simplify the registration process, and reduce the administrative requirements for the issuance of permits to use CRMs and/or POSs, thereby reducing the compliance burden shouldered by establishments submitting their CRMs and/or POSs to the process Re-focus the goals and objectives of the CRM-POS registration process to the effective supervision and control by the Bureau of the use of such machines, In this regard, these Regulations are being issued to: In addition, the increasing complexity of the CRM-POS registration process has negated its ultimate objective of having reliable data and records against which to assess the correctness of tax payments and the degree of tax compliance. ![]() More importantly, the compliance burden imposed by the inspection-evaluation-registration process on taxpayer-establishments has become cumbersome for taxpayers. In particular, administrative requirements and expenses have proved increasingly detrimental to the cost-effectiveness of the process, a cause for concern at a time when government is implementing austerity measures. In recent years, the requirement for the inspection, evaluation and registration of Cash Register Machines (CRMs) and Point-of-Sale Machines (POSs) prior to their use, has posed increasing difficulties both to business establishments, and to the Bureau. ![]()
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