Summary
RMO No. 21-2015 prescribes the guidelines and procedures for data matching of POS, CRM, SPM and similar receipt-generating machines in compliance with RMC Nos. 30-2015 and 36-2015.
Key points
- Upload and matching. The Client Support Section or equivalent of the RDO, LTAD, ELTRD or LTD-(Makati/Cebu) uploads the pre-validated machine Inventory List to the BIR data warehouse on or before October 30, 2015. The Business Intelligence Division matches it with the BIR database.
- Validation. Within ten (10) days from receiving the matching results, the offices validate all machines of each taxpayer. They check compliance with monthly eSales reporting and verify whether the taxpayer declared the Z-reading based on the submitted Inventory List.
- Enforcement. The validated list or Discrepancy Report goes to the Assessment Section or LT-Audit Division for further investigation and enforcement, such as Z-reading of machines or software, and penalties for non-compliant taxpayers.
- Penalty. A penalty of One Thousand Pesos (P1,000) applies for each month of non-submission of the eSales report per machine, under the compromise penalties of Section 250 of the NIRC of 1997, as amended, and RMO No. 7-2015. Paying the penalty does not relieve the taxpayer from submitting the Inventory List under RMC No. 36-2015.
- Revocation. Machines with Provisional PTU not converted to Final PTU by July 31, 2015 under RMC No. 30-2015 are revoked following the guidelines in RMO No. 10-2005. Taxpayers that missed the Inventory List deadline are notified at once and face automatic revocation of their PTU and immediate post-evaluation of their CRM/POS/SPM, if warranted.
Who is affected
- Taxpayers using POS, CRM, SPM and similar machines
- RDOs, LTAD, ELTRD and LTD-(Makati/Cebu)
Deadlines and effectivity
- Upload of Inventory List: on or before October 30, 2015
- Validation: within ten (10) days from receipt of matching results
- Provisional PTU conversion deadline: July 31, 2015
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.