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RMC No. 36-2005: Temporarily suspends until September 30, 2005 the implementation of Revenue Regulations No. 5-2005

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Summary

RMC No. 36-2005 temporarily suspends until September 30, 2005 the implementation of Revenue Regulations (RR) No. 5-2005.

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Key points

  1. What RR No. 5-2005 requires. It prescribes monthly submission of the sales report and other information generated by Cash Register Machines (CRM), Point of Sales Machines (POS) and other sales machines generating receipts or invoices registered with the BIR.
  2. Suspension. The suspension is due to system enhancement and takes effect immediately.
  3. Reports for July to September. Sales reports for each CRM/POS for July, August and September must be submitted as separate and distinct reports on or before October 10, 2005.

Who is affected

  • Users of registered CRM/POS and similar sales machines

Deadlines and effectivity

  • Suspension effective immediately until September 30, 2005
  • Reports for July, August and September due on or before October 10, 2005

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (3)

Cites, Cited by CollapseExpand
CitesRR No. 5-2005
Cited byRMC No. 53-2005RMC No. 92-2010

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.