Summary
RMC No. 48-2014 extends the deadline for submitting eSales reports for May 2014 to June 30, 2014, as a transitory procedure under the enhanced and integrated eAccReg and eSales Systems.
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Key points
- Extension with no penalty. May 2014 monthly sales may be reported until June 30, 2014. No penalties apply to reporting May 2014 sales under this extension.
- Regular schedule resumes. After that, monthly sales are reported on or before the 8th day (last digit of the 9-digit TIN is even) or the 10th day (odd) of the month following the sales period.
- Re-enrollment. Taxpayers with Cash Register Machines/Point-of-Sales machines that have manually issued Machine Identification Numbers must be re-enrolled in the eAccReg and eSales Systems on or before July 1, 2014.
Who is affected
- Taxpayers with CRM/POS machines
- Taxpayers with manually issued Machine Identification Numbers
Deadlines and effectivity
- May 2014 sales report extended to June 30, 2014
- Re-enrollment on or before July 1, 2014
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.