RMO No. 12-2012: Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purpose

Summary

RMO No. 12-2012 sets guidelines and procedures for Electronic Sales (eSales) Reporting under RR No. 5-2005, as amended, for taxpayers using Cash Register Machines (CRM), Point of Sales (POS) machines and other invoice or receipt generating machines.

Key points

1. Monthly report per machine. Every machine enrolled in the eSales System must be reported monthly, with or without sales. The report shows the Machine Identification Number, the month and year, the serial number of the last invoice, receipt or transaction number, and a breakdown of VATable (net of VAT), zero-rated, VAT exempt and other Percentage Tax sales where the machine can segregate them.
2. Deadlines. The report is due on or before the 8th day of the following month if the last digit of the 9-digit TIN is even, and the 10th day if odd. Submission is allowed until 11:59 pm on the due date by BIR time, and a non-working due date moves to the next working day.
3. Authorized user. A notarized letter naming the authorized user goes to the Large Taxpayers Assistance Division, Excise Taxpayers Regulatory Division or LTDO/RDO where the taxpayer is registered. One user for the head office and one for each branch may enroll, and more need approval of the head of the concerned office.
4. How to submit. Reports go in by online encoding or file upload, and the system assigns a Sales Report Number for each submission. If the system is unavailable on the deadline, a CD soft copy is due to the LTS Office/RDO on or before the 3rd day following the deadline. A report may be amended up to 3 times, and the most recent submission is final.
5. Permits to use. Machines without a MIN register through the Electronic Accreditation and Registration (eAccReg) System, and the new permit to use replaces and revokes the old one. Cancellation is allowed for retirement (closure of business or change of hardware), transfer of ownership or place of use, erroneous registration of TIN, Branch Code or POS classification, and change or major upgrade of software.
6. Sanctions. Missing the required report for 3 consecutive months per machine brings a Reminder Letter (1st offense), Machine Inspection/Post Evaluation (2nd) and Revocation of Permit to Use/Cancellation of MIN (3rd), in addition to the penalty under RR No. 5-2005. A machine whose report is amended more than 3 times for the same sales period is subject to validation or inspection.

Who is affected

• Taxpayers using CRMs, POS machines and other invoice/receipt generating machines enrolled in the eSales System

Deadlines and effectivity

• Order takes effect January 2012
• Non-large taxpayers’ initial reporting for January to June 2012: July 8 or 10, 2012, whichever is applicable
• Monthly report: 8th or 10th day of the following month, depending on TIN
• CD copy if system unavailable: on or before the 3rd day following the deadline

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