Summary
RR No. 5-2005 requires monthly submission of sales reports and other information generated by Cash Register Machines (CRMs), Point of Sales Machines (POS) and other sales machines generating receipts or invoices registered with the BIR.
Key points
- Monthly report and enrollment. Establishments using CRM/POS machines report the prior month’s gross sales for each machine on or before the 10th day of the month. They must enroll each machine on or before March 10, 2005 to get a Machine Identification Number (MIN), the unique identifier used when reporting.
- Enrollment and reporting channels. Enrollment and sales reports may be done by SMS, e-mail to crmpos@bir.gov.ph, or through the BIR Portal eSales system. Only one permanent e-mail address is used for enrollment and reporting, and the latest submission within the reporting month is the final report.
- Contents of the sales report. The report shows the MIN, gross monthly sales per machine, the month reported, and the serial number of the last Official Receipt/Invoice issued for the month. The VAT and non-VAT breakdown is required only if the same machine handles both and can segregate them.
- Roving machines and cancellation. Sales from roving machines are reported by the branch where the machine is used. Enrolled machines are reported with or without sales unless cancelled, and cancellation through the BIR Portal applies only to retired machines or those permanently transferred to another taxpayer.
- Penalties. Any violation is grounds for revoking the permit to use the CRM or POS machine and carries the penalty under Section 250 of the 1997 NIRC, as amended. Failure to submit the sales report per machine counts as one failure, and paying the penalty does not excuse the report.
- Transition period. Establishments that failed to register their machines must update their registration records with the concerned Revenue District Office(s). The January and February sales reports are submitted as separate reports on or before March 10, 2005.
Who is affected
- Business establishments using CRM/POS or other sales machines generating receipts or invoices
Deadlines and effectivity
- Monthly sales report: on or before the 10th day of the following month
- Machine enrollment: on or before March 10, 2005
- January and February 2005 reports: on or before March 10, 2005
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.