RMC No. 45-2014: Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems

Key points

1. Account enrollment. Authorized users and representatives must submit a duly notarized letter to enroll in the Account Enrollment facility. The letter goes to the concerned Revenue District Office, Large Taxpayer District Office, Large Taxpayers Assistance Division or Excise Large Taxpayers Regulatory Division.
2. Enrollment before use. Taxpayers and suppliers must enroll their authorized users or representatives before using the systems. Enrollment is one authorized user per TIN, or one authorized user for multiple branches, whichever applies.
3. Monthly sales reporting. Taxpayers using CRM/POS or similar machines with system-generated Machine Identification Numbers report monthly sales on the 8th day if the last digit of the 9-digit TIN is even, or the 10th day if it is odd, of the month after the sales month.

Who is affected

• Taxpayers with CRM/POS or similar business machines
• Authorized users and representatives

Deadlines and effectivity

• Issued May 28, 2014
• Monthly sales report: 8th day (even TIN last digit) or 10th day (odd) of the following month