RMC No. 92-2010 — Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot mode Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City November 25, 2010 TO REVENUE MEMORANDUM CIRCULAR NO. 92-2010 SUBJECT : All Large Taxpayers, Assistant Commissioners of Large Taxpayer Service, Chiefs of Large Taxpayer District Offices (LTDOs), Chiefs of Large Taxpayer Assistance Division (LTAD) and Excise Tax Regulatory Division (ETRD) and Others Concerned : Re-implementation of Electronic Sales (eSales) Reporting on a Pilot Mode relative to Revenue Regulations (RR) No. 5-2005, Revenue Memorandum Circulars (RMC) No. 36-2005 and RMC No. 53-2005 I. BACKGROUND: Pursuant to Revenue Regulations (RR) No. 5-2005, all taxpayer-users of Cash Register Machines (CRMs), Point-of-Sale (POS) Machines and other similar sales machines are required to report their monthly sales on or before the 10th day of the month for each CRM/POS. However, the sales reporting requirement was temporarily suspended upon the issuance of RMC No. 36-2005 and the suspension was further extended until further notice as provided by RMC No. 53-2005. Based on the 2005 eSales experience and results, we deemed it necessary to pilot the re-implementation of eSales prior to the amendment of the existing Revenue Regulations (RR). II. OBJECTIVES: This Circular is issued to lift the abovementioned suspension of the eSales reporting and the Bureau shall re-implement on a pilot mode, the submission of the monthly sales report. The initial report shall cover the sales per machine for the month of January 2011, which will be due on the succeeding month. III. SCOPE: This eSales pilot shall initially cover all Large Taxpayers registered under the Large Taxpayers Service-Regular and Large Taxpayers Service-Excise. 1

IV. POLICIES AND GUIDELINES: A. All existing policies and procedures prescribed under Revenue Regulations (RR) No. 5-2005 shall be followed except for the reporting of sales which shall ONLY be done through the web channel. B. All large taxpayers using CRM/POS and other sales machines are required to enroll their authorized user in the eSales web application in order to access the eSales system. Only one (1) user shall be allowed for each Taxpayer Identification Number (TIN). C. REPORTING OF MONTHLY SALES 1. Large taxpayers using CRM/POS machines or any machine generating receipt/invoice for every sale are required to submit to the BIR a monthly sales report per machine using the prescribed channel of Section IV (A) above; 2. Sales report shall contain the following information: Machine Identification Number (MIN); Gross Monthly Sales per machine as stored in the machine's non-volatile memory (with or without sales) ; Month and Year of sales being reported; and Serial Number of the last Official Receipt / Transaction Number of the last sales transaction issued for the month being reported. In case the taxpayer forgets the issued MIN, the taxpayer may obtain the MIN by accessing the eSales web application using the MIN Retrieval Module. 3. The gross monthly sales must be reported indicating the sales amount with two (2) decimal places but without the comma (,) sign. Example : 25000.00 ; 25000.10 or if without sales - 0.00; 4. File uploading shall follow the file name format below and each file shall be limited to 1,000 lines/rows ONLY or approximately less than 1MB: pos <space> sales <space> (TIN) <space> (MMYYYY) <space> F(nnn).csv where: TIN = 9-digit TIN plus 3 or 4-digit Branch Code MMYYYY = month and year of sales report nnn = sequential number of files submitted 2

Examples: pos sales 000123456000 012011 F001.csv (for Head Office's first file) pos sales 000123456000 012011 F002.csv (for HO's second file) pos sales 000123456001 012011 F001.csv (for Branch's first file) pos sales 000123456001 012011 F002.csv (for Branch's second file); 5. eSales report shall be on a staggered submission based on the last digit of the 9-digit TIN. Those ending in even number shall submit on or before the 8th day of the following month, while those ending in odd number shall submit on or before the 10th day of the following month; 6. For every submission of the Monthly Sales Report, the system will assign a Sales Report Number (SRN) for every machine to acknowledge the receipt of such report by BIR. Taxpayer must keep this SRN for future references; 7. In case of system unavailability, and the taxpayer will not be able to submit the sales report through the web, they may be allowed to submit such report in soft copy following the format stated in Section IV (C)(2) through LTAD, ETRD, Taxpayer Service Section (TSS) of Large Taxpayers District Offices (LTDOs) in order that electronic submission can be effected; 8. In case of multiple submissions or amendments of sales report, the most recent record submitted shall be considered as final sales report; 9. A list of non-compliant taxpayers on eSales Report shall be generated monthly; 10. Large taxpayers who will be found to be not submitting the required sales report for three (3) consecutive months shall be subject to the following sanctions in addition to the penalties imposed under Sec. 8.0 of RR 5-2005: 1st offense � Reminder Letter 2nd offense � Machine Inspection/Post-Evaluation 3rd offense � Revocation of Permit/Cancellation of MIN D. ROVING MACHINES 1. The sales generated from roving machines shall be accounted for and reported by the Head Office; and 2. In cases where the roving machine is erroneously registered under a branch, a monthly sales report (with or without sales) shall be submitted until the permit has been cancelled. 3

E. All existing CRM/POS and other sales machines without Machine Identification Number (MIN) shall be required to be registered through the eAccReg System following the procedures in Revenue Memorandum Circular (RMC) No. 19-2009. Upon generation of the new permit number, the manually-issued/old permit number shall be deemed revoked. V. EFFECTIVITY: This Circular shall take effect on January 2011. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue H-2 LCG : ZGG : NSV : ASS : 4