RMC No. 56-2015 — Clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via the eSales Reporting System

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECORDS "MGT DIVISION: BUREAH OF INTERNAL REVENUF RECEIVEL 9 11: at an StF 0 3 20t5

July 20, 2015

REvenue MeMORANDuM CiRCULAr nO. 5- 2015

SUBIECt CLARIFICATION OF THE PROVISIONS ON THE SUBMISSION OP MONTHLY ESALES REPORT ViA THE ELECTRONIC SALES (ESALES) REPORTING SYSTEM PRESCRIBED UNDER REVENUE REGULATIONS (RR) NO. 5-2005 AND REVENUE MEMORANDUM ORDER (RMO) NO.

12-2012

TO All Internal Revenue Officials, Employees and Others Concerned

eSales is a real time reporting online of actual sales transactions recorded by Cash Register Machine (CRM)/Point-of-Sales (POS) machine, or other sales machines and/or software. in as much as the CRM/POS machines are required to be tamper-proof, they are examiners. Hence, sales records contained therein shall not be allowed to be altered or expected to contain the original data that should serve as basis for tax assessment by revenue

amended except on meritorious cases.

However, in the course of implementation of RR No. 5-2005 and RMO No. 12-2012. it was ascertained that several adjustments/amendments were made on the amount month!y eSales as reported resulting in the reconstitution of saies as recorded in CRM/POs machines.

require a written justification addressed to the concerned LTS Investigating Office/Reventie District Office (RDO) with the corresponding adjusting entries properly recorded in the by the concerned offices, provided that no electronic Letter of Authority (eLA)/Letter Notice failed to comply with the foregoing requirements shall be inc!uded in the priority audit program of the concerned investigating offices. (LN) has been issued covering the said particular month, otherwise, an incident report on the post validation/inspection conducted by the concerned investigating offices shall be consolidated with the ongoing audit/investigation covered by the eLA/LN. Taxpayers wl Books of Accounts...Thus, monthiy eSales reports shal! be subjected to validation/verification in view thereof, any amendment in the amount of monthiy sales reported, shal!

as wide a publicity as possible. All internal revenue officiais and empioyees are hereby enjoined to give this Circular

Commissioner of Internal Revenue KIM S. JACT I'NTO-HENARES 035093

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S JREAUOF INTERNAL REVENUE IN TRNAL COMMUNICATIONS DIVISION

SEP0312015