ANNEX “D”

CERTIFICATION OF AUTHORIZATION
Invoicing Requirements and Use of Cash
Register Machines (CRM)/Point of Sales
(POS) Machines:
1. Is taxpayer using duly registered
invoices/receipts?
2. Types of Receipts/Invoices used by taxpayer
and last issued invoice?
3. Is taxpayer using Cash Register Machines
(CRM)/Point of Sales (POS) Machines?
4. Are all CRM/POS machines with permits?
Invoicing Requirements and Use of Cash
Register Machines (CRM)/Point of Sales
(POS) Machines:
5. Is taxpayer using duly registered
invoices/receipts?
6. Types of Receipts/Invoices used by taxpayer
and last issued invoice?
7. Is taxpayer using Cash Register Machines
(CRM)/Point of Sales (POS) Machines?
8. Are all CRM/POS machines with permits?
Bookkeeping Regulations:
1. Are the books of accounts registered? If yes,
how many books are maintained?
2. Is the recording updated?
3. Is taxpayer using computerized book of
accounts?
4. Is the accounting system used by taxpayer
with Permit to Use (PTU) or
Acknowledgment Certificate (AC)?
Other information:
1. Is taxpayer renting its space?
2. If yes, monthly rental?
3. Name and address of lessor