RMO No. 18-2015: Prescribes the policies and work-around procedures in handling taxpayers with more than 999 branch codes under the Electronic Accreditation and Registration (eAccReg) System

Summary

RMO No. 18-2015 prescribes the policies and work-around procedures for taxpayers with more than 999 branch codes under the eAccReg and eSales Systems.

Key points

1. Registration of branches beyond 999. RDOs and the LTAD, ELTRD, LTD-Makati and LTD-Cebu process TIN applications for branches that have passed 999 using the Electronic Tax Information System-1 Taxpayer Registration System, once it is rolled out to their offices. The work-around procedures apply until both systems and the Integrated Tax System are enhanced.
2. After eAccReg is enhanced. Once the enhanced eAccReg can process registration of taxpayers with more than 999 branch codes, all permits issued under the Order are cancelled, but the sales data is retained.
3. Machines and enrollment. The machines are registered with the office having jurisdiction over the branch, using the machine’s original serial number. The taxpayers enroll in the eAccReg and eSales System using the 5-digit TIN branch code.

Who is affected

• Taxpayers with more than 999 branch codes
• RDOs, LTAD, ELTRD, LTD-Makati and LTD-Cebu

Deadlines and effectivity

• Work-around applies until the systems and the Integrated Tax System are enhanced

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