RMC No. 92-2010: Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot mode

Summary

RMC No. 92-2010 prescribes the re-implementation of Electronic Sales (eSales) reporting on a pilot mode, relative to RR No. 5-2005, RMC No. 36-2005 and RMC No. 53-2005.

Key points

1. Pilot coverage. The pilot initially covers all Large Taxpayers under the Large Taxpayers Service-Regular and Large Taxpayers Service-Excise. The initial report covers sales per machine for January 2011 and is due the following month.
2. Who reports and how. Large taxpayers using Cash Register Machines, Point of Sales machines or other receipt-generating machines submit a monthly sales report per machine through the web channel only. Each taxpayer enrolls its authorized user in the eSales web application, one user per TIN.
3. Report contents and due dates. The report shows the Machine Identification Number (MIN), Gross Monthly Sales per machine from the machine’s non-volatile memory, the month and year, and the serial number of the last Official Receipt or Transaction Number for the month. TINs ending in an even number submit on or before the 8th day of the following month, and those ending in an odd number on or before the 10th day.
4. Acknowledgment and soft copy. The system assigns a Sales Report Number (SRN) per machine for each submission, and the taxpayer keeps it. If the system is unavailable, the report may be submitted in soft copy through the Large Taxpayers Assistance Division, Excise Tax Regulatory Division or Taxpayer Service Section of the Large Taxpayers District Offices. The latest submission counts as the final report.
5. Sanctions. Large taxpayers not submitting for three (3) consecutive months face, in addition to Sec. 8.0 of RR No. 5-2005 penalties, a Reminder Letter for the 1st offense, Machine Inspection/Post-Evaluation for the 2nd, and Revocation of Permit/Cancellation of MIN for the 3rd.
6. Roving machines and registration. The Head Office reports sales from roving machines. A roving machine wrongly registered under a branch needs a monthly report, with or without sales, until its permit is cancelled. Machines without a MIN are registered through the eAccReg System under RMC No. 19-2009, and the old permit number is deemed revoked once the new one is generated.

Who is affected

• Large Taxpayers under Large Taxpayers Service-Regular and Large Taxpayers Service-Excise
• Large taxpayers using CRM, POS and other sales machines

Deadlines and effectivity

• Circular takes effect: January 2011
• First report: sales for January 2011, due the succeeding month
• TIN ending in even number: on or before the 8th day of the following month
• TIN ending in odd number: on or before the 10th day of the following month

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