RMC No. 48-2014 — Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems

BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE DUARAU OF INTERNAL REVENUE RECOYRS MOT DIVSION IUN 0 9 2014 458P. 1c

Quezon City RECEIVED

June 09, 2014

REVENUE MEMORANDUM CIRCULAR NO._4 8 - 20/4

SUBJECT EXTENDINGDEADLINE OF ELECTRONIC SALES (eSALES) REPORTS

ASTRANSITORYPROCEDURE USING THE ENHANCED AND INTEGRATED ELECTRONIC ACCREDITATION AND REGISTRATION (eAccReg) AND eSALES SYSTEMS

TO All Internal Revenue OfficialsEmployees and Others Concerned

other similar business machines with system-generated Machine Identification Numbers (MINs) are required to report their monthly sales every 8th or 10th day of the month following the sales using the Enhanced and Integrated eAccReg and eSales Systems. Pursuant to Revenue Memorandum Circular No. 45-2014, all taxpayers using CRM/POS and/or

technical specifications from simply reporting the Gross Monthly Sales to reporting the breakdown of out Enhanced and Integrated eAccReg and eSales Systems, the deadline for the submission of monthly sales report for the month of May 2014 are now extended until June 30, 2014 (for both taxpayers whose taxpayers whose last digit of the 9-digit TIN is odd number) day of the month following the sales period. Vatable Sales, Zero-Rated Sales, Exempt Sales and Sales Subject to Other Percentage Taxes in the rolled- last digit Of the 9-digit TIN is even and odd number). Thereafter, reporting of monthly sales will remain on or before the 8th (for the taxpayers whose last digit of the 9-digit TIN is even number) or 10th (for the To give ample time for all parties to comply with the requirements due to the change in the

No penalties shall be imposed for reporting May 2014 monthly sales based on the said extension.

to use and are maadated to be re-enrolled in the eAccReg and eSales Systems on or before July 01, 2014. Likewise, all taxpayers with CRM/POS machines with manually issued MIN are hereby required

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

KIM S.J NTO-HENARES

H-2 Commissjonerof Internal Revenue 024653