Prescribing the Guidelines and Procedures in the Implementation of the Electronic Sales Reporting as Provided Under Revenue Regulations No. 5-2005, as Amended, by Taxpayers Using Cash Register Machines, Point of Sales Machines and Other Invoice/Receipt Generating Machines, and for Other Purpose

January 18, 2012 REVENUE MEMORANDUM ORDER NO. 012-12 SUBJECT : Prescribing the Guidelines and Procedures in the Implementation of the Electronic Sales Reporting as Provided Under Revenue Regulations No. 5-2005, as Amended, by Taxpayers Using Cash Register Machines, Point of Sales Machines and Other Invoice/Receipt Generating Machines, and for Other Purpose TO : All Internal Revenue Officials, Employees and Others Concerned I. Objectives This Order is issued to: 1. Provide uniform guidelines and procedures in the reporting of the gross monthly sales generated from cash register machines (CRMs), point of sales (POS) machines and other invoice/receipt generating machines using the Electronic Sales Reporting (eSales) System; 2. Prescribe the guidelines for the effective monitoring of the sales generated from CRMs, POS machines and other invoice/receipt generating machines; 3. Prescribe the required reports to be generated by the eSales System; 4. Provide supplemental policies, guidelines and procedures in the implementation of Revenue Regulations (RR) No. 11-2004, particularly on the registration and cancellation of permit to use CRMs, POS machines and other invoice/receipt generating machines; and 5. Define the duties and responsibilities of all concerned offices in the implementation of RR No. 5-2005. TSHIDa II. Coverage The policies, guidelines and reportorial requirements prescribed herein shall be applicable to all taxpayers using CRMs, POS machines and other invoice/receipt generating machines classified as "stand alone" or linked to a computerized accounting system, including units used for training purposes, back-up and handheld machines or mobile devices as long as they are used to issue invoice/receipt to support sales transactions, except those being used to acknowledge collection. III. Definition of Terms 1. Monthly Sales refers to the gross monthly total sales subject to value added tax (VAT), whether taxable (12%) or zero-rated (0%), net of VAT, discounts granted and other adjustments to sales, VAT-exempt sales, and sales subject to other percentage taxes as stored in the machine's non-volatile memory. 2. Stand-Alone Machines machines that run independently and have the capability to store information from a non-volatile memory installed inside the machine. 3. Machine Identification Number (MIN) the unique, system-generated control number issued by the eSales System for each of the CRMs, POS machines and other invoice/receipt generating machines which serves as the permanent identification number of such machines. 4. Cloned Machine a computer or device that functions exactly like another, better-known product. A machine without a specific/known brand. 5. Sales Report Number (SRN) a number generated by the eSales System to confirm receipt of monthly sales report per machine. 6. Roving Machine CRMs, POS machines and other invoice/receipt generating machines controlled and managed by the taxpayer's head office and transferred for use in any of its branches, as the need arises. IV. General Provisions All taxpayers using CRMs, POS machines and other invoice/receipt generating machines enrolled in the eSales System, with or without sales transaction, are required to submit monthly sales report per machine to the BIR through the eSales System. Such monthly sales report per machine shall be submitted on or before the 8th day of the month (for taxpayers whose last digit of the 9-digit TIN is even number) and 10th day of the month (for taxpayers whose last digit of the 9-digit TIN is odd number) following the sales period. aDSHIC V. Policies and Guidelines A. Enrollment of Authorized User to the eSales System 1. All taxpayers using CRMs, POS machines and other invoice/receipt generating machines are required to enroll their authorized user in the eSales System in order to access the said system. A duly notarized letter from the President/owner or any authorized officer of the company (single proprietorship) indicating the authorized user using the required format (Annex A) shall be submitted to the Large Taxpayers Assistance Division, Excise Taxpayers Regulatory Division or Large Taxpayers District Office (LTDO)/Revenue District Office (RDO) where taxpayer is registered prior to enrollment in the eSales System. Enrollment can be done by either the head office or the branch using the machines. 2. Only one (1) user for the head office and one for each branch shall be allowed to enroll in the eSales System. However, they may request for additional user subject to the approval of the Head of the concerned Large Taxpayers Office/RDO considering the taxpayer's policy on who will be submitting the monthly sales report. B. Reporting of Monthly Sales 1. All taxpayers using CRMs, POS machines and other invoice/receipt generating machines are required to submit to the BIR a monthly sales report per machine using the eSales System. 2. The monthly sales report shall contain the following information: a. Machine Identification Number (MIN); NOTE: In case the taxpayer forgot the issued MIN, he may obtain the MIN by accessing the eSales System using the MIN Retrieval Module. b. Month and year of sales being reported; c. If the same machine is being used for sales that are subject to VAT (including VAT-exempt sales), and for sales that are subject to other percentage taxes, the breakdown of sales must be provided as follows: i. VATable Sales (net of VAT); ii. VAT Zero-rated Sales; iii. VAT-exempt Sales; iv. Sales subject to other percentage taxes; NOTE: This breakdown of sales is required only when the same machine is capable of segregation; otherwise, the gross monthly sales per machine shall be the total or sum of the recorded sales. d. Serial Number of the last Invoice/Receipt or Transaction Number issued for the month being reported. 3. The gross monthly sales must be reported indicating the sales amount with two (2) decimal places but without the comma (,) sign. Example: 800,000.00 shall be reported as 800000.00 or if without sales 0.00. 4. All machines enrolled in the eSales System with or without sales transactions shall be reported until such time that the permit to use and MIN have been cancelled. These include (i) machines with request for cancellation of the permit to use and the MIN but are still pending with the concerned LTS Office/RDO as of the time of sales reporting; (ii) machines that are not operational and defective but permit to use has not yet been cancelled; and (iii) machines that were registered as stand-by or back-up units. 5. Sales reporting can be done using either the online encoding (Annex B1) or file upload method (Annex B2). The file format required for the monthly sales report using the file upload method can be downloaded from the BIR web using the eSales System. 6. In case the eSales System is unavailable on the deadline of submission of the monthly sales report, the taxpayer must submit the monthly sales report in soft copy (CD format) using the prescribed format in Annex B2 to the concerned LTS Office/RDO following the procedures prescribed in Annex C on or before the third (3rd) day following the deadline. 7. In case of multiple submissions or amendments of the monthly sales report, the most recent submission shall be considered as the final monthly sales report. Amendments of monthly sales report for a particular month can be done up to three (3) times. However, machines whose monthly sales report have been amended more than three (3) times for the same sales period shall be subject for validation/inspection by the concerned LTS Office/RDO, provided that no electronic Letter of Authority (eLA)/Letter Notice (LN) has been issued covering the said particular month; otherwise, the incident report must be consolidated with the ongoing audit/investigation covered by the eLA/LN. 8. For every submission of the monthly sales report, the eSales System will assign a Sales Report Number (SRN) to acknowledge the receipt of such report by BIR. Taxpayer can view the summary of their monthly sales reports by accessing the eSales System. Taxpayer must keep the SRN for future reference. 9. Submission of monthly sales report can be done up to 11:59 pm on due date. However, for this purpose, the time of the BIR shall be considered the official time in determining whether the taxpayer submitted within the deadline. DaIACS 10. In case the deadline falls on a non-working day, the next working day shall automatically be considered the due date. 11. The ISOS Data Center (ISOS DC)/concerned Revenue Data Center (RDC) shall handle technical issues and concerns raised by the taxpayers, while operational issues shall be handled by the concerned LTS Office/RDO. 12. The ISOS DC/RDC shall generate the following reports every 15th of the month for submission to the concerned LTS Offices/RDOs: a. List of Taxpayers with Registered Machines (Head Office and Branches) as of ____________, 20__ (Annex D); b. List of Machines per Taxpayer with Monthly Sales Report Submission (Annex E); c. List of Machines per Taxpayer with No Monthly Sales Report Submission (Annex F); d. List of Machines per Taxpayer with Amended Monthly Sales Report Submission (Annex G); e. List of Machines with Cancelled Permits and MIN per Taxpayer (Annex H); f. List of Machines per Taxpayer with Zero Monthly Sales Report Submission (Annex I); g. Summary Report of Compliance per Taxpayer for the Month of ______, 20__ by RDO No. __, __________ (name of office) (Annex J); h. Sales Ledger per Machine as of ______, 20__ (Annex K). 13. The Systems Operations Division-Information Systems Operations Service (SOD-ISOS) shall generate the following reports every 15th of the month for submission to the Assistant Commissioner LTS/Regional Director, copy furnish the Deputy Commissioner, Operations Group: a. Summary Report of Compliance per RDO by Region as of ______, 20__ (Annex L); b. Sales Matching Report (Annex M), copy furnish the concerned LTS Office/RDO. 14. The Head of the concerned LTS Office/RDO shall submit a written request to their respective data centers for other special and/or specific reports. C. Registration in the Electronic Accreditation and Registration System All existing CRMs, POS machines and other invoice/receipt generating machines without MIN shall be required to be registered through the Electronic Accreditation and Registration (eAccReg) System following the procedures in Revenue Memorandum Circular (RMC) No. 19-2009. Upon generation of the new permit to use, the manually issued/old permit to use shall be deemed revoked. Hence, the permit to use sticker previously issued should be surrendered to the concerned LTS Office/RDO, which shall be replaced with a new permit to use sticker indicating the new permit to use number and MIN. Any taxpayer found to be still using the old permit to use which has been cancelled/revoked shall be subject to the applicable penalty as provided under existing revenue issuances. D. Cancellation of Permit to Use Sales Machine 1. Cancellation of permit to use shall be allowed under the following circumstances: a. Retirement of machines due to: i) Closure of business; ii) Change of hardware. b. Transfer of ownership/place of use: i) From one taxpayer to another taxpayer; ii) From one branch to another branch except roving machines; iii) Due to merger of companies with respect to the absorbed company(ies). c. Erroneous registration of machine with respect to the following: i) TIN; ii) Branch Code; iii) Classification of POS Machine. d. Change in software or major upgrade of software. 2. The request for cancellation of permit to use shall be submitted by the large taxpayer to the LTS Office having jurisdiction over its registered address, or to the RDO having jurisdiction over the address where the machine is located for non-large taxpayer. 3. Inspection of the machines of a large taxpayer shall be handled by the concerned LTS Office except outside Metro Manila or RDO having jurisdiction over the address where the machines are located for a non-large taxpayer. For LTDO-Cebu, branches of its taxpayers located outside the Cebu area shall be handled by the concerned LTS Office/RDO having jurisdiction over the address where the machines are located. 4. The corresponding Certificate of Cancellation shall be issued accordingly by the concerned LTS Office or RDO. TAHCEc 5. In cases where the reason for cancellation of the permit falls under D (1) (a) (ii) above, the taxpayer is required to request for a BIR representative from the concerned LTS Office/RDO where taxpayer is registered to witness the disposal of the machines. VI. Procedures A. Enrollment of Authorized User in the eSales System 1. Taxpayer a. Submit a duly notarized letter indicating the name of the authorized user to the concerned LTS Office/RDO that has jurisdiction over the taxpayer. b. Receive notification on the approval of the authorized user. c. Enroll (authorized user) in the eSales System. 2. Concerned LTS Office/RDO a. Receive the notarized letter and forward the same to the ISOS DC/concerned RDC for uploading to the eSales System of the authorized user information upon receipt thereof. b. Receive notification from the ISOS DC/concerned RDC that the authorized user information has been uploaded to the eSales System. c. Notify the taxpayer on the approval of the authorized user and advise them to enroll in the eSales System. 3. ISOS DC/concerned RDC a. Receive the notarized letter from the concerned LTS Office/RDO. b. Upload the authorized user information in the eSales System. c. Inform concerned LTS Office/RDO thru email that the authorized user information has been uploaded. B. Reporting of Gross Monthly Sales in the eSales System 1. Taxpayer a. Access the eSales System using the eSales icon of the BIR Website: http://www.bir.gov.ph. b. Submit the monthly sales report following the procedures prescribed in Annex C. c. Undertake the following procedure in case the eSales System is unavailable or for certain meritorious reasons: i. Submit manually the monthly sales report in soft copy using CD-R/DVD-R to the concerned LTS Office/RDO including the accomplished transmittal form (Annex N) in duplicate copies; ii. If soft copy is not compliant, re-submit the corrected monthly sales report within five (5) working days from receipt of report with error. d. View the SRN once the system is available. 2. Concerned LTS Office/RDO Upon receipt of the reports generated by the eSales System: a. Monitor and analyze the compliance of taxpayers. b. Send reminder letters (format in Annex O) to concerned taxpayers who failed to submit sales reports. c. Perform the necessary enforcement activity and impose applicable penalties, if warranted. In case the eSales System is unavailable: a. Validate the monthly sales report whether or not compliant with the prescribed format. If compliant, stamp "Received" on the transmittal form; otherwise, return the CD-R/DVD-R to the taxpayer for the necessary correction. Impose applicable penalty for late submission if re-submitted beyond the required time. b. Transmit to ISOS DC/concerned RDC the monthly sales report within two (2) days from receipt for uploading to eSales System. c. Receive from ISOS DC/concerned RDC the List of Errors in Uploading the Monthly Sales Report (Annex P) for correction of the report by the taxpayer. 3. ISOS DC/concerned RDC a. Upload files to eSales System within 24 hours from receipt thereof. b. Inform the concerned LTS Office/RDO if successful. In case uploading is not successful, submit the List of Errors in Uploading the Monthly Sales Report to the concerned LTS Office/RDO within the day upon verification. DCcHAa C. Cancellation of Permit to Use Sales Machine and MIN 1. Manually Issued a. Large Taxpayers i. The request for cancellation of permit to use shall be submitted to the concerned LTS Office having jurisdiction over the taxpayer's registered address. ii. Inspection of the machines shall be handled by the concerned LTS Office having jurisdiction over taxpayer's registered address. However, inspection of machines for branches located outside Metro Manila shall be handled by the concerned RDO where the machines are located. For LTDO-Cebu, branches of its taxpayers located outside the Cebu area shall be handled by the concerned LTS Office/RDO having jurisdiction over the address where the machines are located. iii. Report on the inspection conducted shall be submitted by the RDO within five (5) days from the conduct of the inspection to the concerned LTS Office for the preparation of the cancellation of permit to use. iv. The Certificate of Cancellation shall be issued by the concerned LTS Office within five (5) days after conduct of inspection or upon receipt from the RDO of the inspection report together with the complete documentary requirements. v. Upon approval of the report of cancellation of permit to use, concerned LTS Office shall access the eSales System and cancel the MIN following the procedures in Annex Q. b. Non-large Taxpayers i. The request for cancellation of permit to use shall be submitted to the RDO having jurisdiction over the address where the machine is located. ii. Inspection of machines shall be handled by the RDO where the machines are located. iii. The Certificate of Cancellation shall be issued by the concerned RDO where the machines are located within five (5) days after the conduct of inspection. iv. Upon approval of the report of cancellation of permit to use CRM/POS, RDO shall access the eSales System and cancel the MIN following the procedures in Annex Q. 2. eAccReg Issued a. Large Taxpayers i. The request for cancellation of permit to use shall be submitted to the concerned LTS Office having jurisdiction over the taxpayer's registered address. ii. Inspection of the machines shall be handled by the concerned LTS Office having jurisdiction over taxpayer's registered address. However, inspection of machines for branches located outside Metro Manila shall be handled by the concerned RDO where the machines are located. For LTDO-Cebu, branches of its taxpayers located outside the Cebu area shall be handled by the concerned LTS Office/RDO having jurisdiction over the address where the machines are located. iii. Report on the inspection conducted shall be submitted by the RDO within five (5) days from the conduct of the inspection to the concerned LTS Office for the preparation of the cancellation of permit to use. iv. The Certificate of Cancellation shall be issued by the concerned LTS Office within five (5) days after conduct of inspection or upon receipt from the RDO of the inspection report together with the complete documentary requirements. v. Upon approval of the report of cancellation of permit to use, concerned LTS Office shall access the eAccReg System and cancel the permit to use and MIN following the procedures prescribed in Annex R and other applicable provisions of RMC No. 19-2009. b. Non-large Taxpayers i. The request for cancellation of permit to use shall be submitted to the RDO having jurisdiction over the address where the machine is located. ii. Inspection of machines shall be handled by the RDO where the machines are located. iii. The Certificate of Cancellation shall be issued by the concerned RDO where the machines are located within five (5) days after the conduct of inspection. iv. Upon approval of the report of cancellation of permit to use, RDO shall access the eAccReg System and cancel the permit to use and MIN following the procedures prescribed in Annex R and other applicable provisions of RMC No. 19-2009. CITcSH D. Penalty Provisions Any violation of the provisions of RR No. 5-2005, as amended, and this implementing Order shall subject the concerned taxpayer to the penalty provided under Sec. 250 of the NIRC of 1997, as amended. Taxpayers who will be found not submitting the required monthly sales report for three (3) consecutive months per machine shall be subjected to the following sanctions in addition to the penalty imposed under RR No. 5-2005: 1st Offense Reminder Letter 2nd Offense Machine Inspection/Post Evaluation 3rd Offense Revocation of Permit to Use/Cancellation of MIN Moreover, payment of penalty does not relieve the taxpayer from the submission of the monthly sales report; otherwise, the issuance and enforcement of Subpoena Duces Tecum shall be made in strict compliance with the procedures enunciated in RMO No. 88-2010 and other applicable revenue issuances and Taxpayers Compliance Verification Drive (TCVD) under RMO No. 3-2009 and to other enforcement measures that may be undertaken to compel taxpayer to fully comply with this Order. VIII. n Transitory Provisions During the transition period the following guidelines shall be followed in cleaning-up and updating the registration database: a. Taxpayers using CRMs, POS machines and other invoice/receipt generating machines which are not registered with the BIR shall apply for registration/permit to use using the eAccReg System. b. Taxpayers must apply for the cancellation of the permit to use issued by the concerned LTS Office/RDO for CRMs, POS machines and other invoice/receipt generating machines which have been registered but are not being used or have been retired as of the effectivity of the required sales reporting. c. RDO shall continue to process all pending applications for cancellation of permit to use filed by the taxpayer prior to the roll-out of the eSales System. d. The concerned LTS Office/RDO shall use the "Cancel MIN Module" in the eSales System to cancel all machines that were issued permit to use CRM/POS prior to the effectivity of RR No. 11-2004 and were issued MIN under the eSales System, where an approval for cancellation of such permit to use has been granted by the concerned LTS Office/RDO. Such must be done within five (5) working days upon receipt of such approval for cancellation by the concerned LTS Office/RDO. e. Taxpayers who are using handheld devices for the purpose of acknowledging payments/collections but were issued permit to use CRM/POS and MIN shall request for their cancellation with the concerned LTS Office/RDO that has jurisdiction over such taxpayer. The taxpayer shall apply for a permit to use Special Purpose Machine (SPM) as a replacement for the cancelled permit to use sales machine. Accordingly, any report made in the eSales System prior to the cancellation of such permit to use and MIN shall be amended immediately. IX. Repealing Clause Any revenue issuance inconsistent herewith is hereby amended, modified, revoked, or repealed accordingly. X. Effectivity Clause This Order shall take effect on January 2012, however, for non-large taxpayers the initial reporting for the months of January to June shall be on July 8 or 10, 2012, whichever is applicable. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Sample Format of a Duly Notarized Letter ___________________ Date ____________________ (Concerned LTS Office/RDO) ____________________ (Address) ____________: This is to inform your office that Mr./Ms. ____________ (Name of Authorized User) is the company's authorized user for the eSales System. Below are the authorized user information: TIN : USERNAME : FIRST NAME : MIDDLE NAME : LAST NAME : EMAIL ADDRESS : Very truly yours, ____________________________ (Signature Over Printed Name) President or Authorized Officer/Owner (Single Proprietorship) __________________________ Name of Company/Office __________________________ TIN __________________________ Address __________________________ Telephone Number SUBSCRIBED AND SWORN to before me, this ___ day of _______, 20__, at ______, affiant exhibiting to me his/her Community Tax Certificate, as follows: Name CTC Number Date of Issue Place of Issue _______________ _____________ ______________ _____________ Notary Public Doc. No. ________ Page No. ________ Book No. _______ Series of 20 _____ ANNEX B1 Online Encoding 1. In the eSales Home Page, click on Report Sales link in the Navigation pane to display the Report Sales input page. 2. Encode the MIN, Monthly Sales and the End Range (End of ORs# issued for the month). The user should encode the MIN in nine (9) digits; Monthly Sales amount should be in two (2) decimal places and with No Comma. 3. Click on the Submit button to direct the user to the Report Sales confirmation page. The System will prompt "Are you sure all entries you made are correct?". 4. Click Yes, if entries are correct. The system will prompt "Sales successfully recorded." The system will generate the Sales Report Number (SRN). 5. User can Print or Save the Sales Report Number (SRN) by clicking the Save or Print buttons. 6. To report another sales, click the Report Again button. 7. To exit, click on Logout button or user may select another transaction or link in the Navigation Pane. ANNEX B2 File format of the Sales Report File Upload ANNEX C Making the Public Know Bureau of Internal Revenue ELECTRONIC SALES REPORTING SYSTEM (eSales) (Taxpayers) Job Aid December 2011 Training Management Division BIR National Office, Diliman, Quezon City User Enrollment on BIR eSales System Note: It is assumed that the taxpayer had already received a notification of approval as the authorized user of the eSales System after submission of a duly notarized letter to the concerned LTS Office/RDO that has jurisdiction over the taxpayer. 1. From the Windows desktop, double click the Web Browser (e.g., Internet Explorer version 7 or higher, Mozilla Firefox version 3.6, Google Chrome version 7 or higher, etc.). On the address bar type http://www.bir.gov.ph to go to BIR web page. 2. Select the eSales icon to go to the BIR eSales Information page. 3. Click on the eSales icon to go to the log-in page. 4. Click on the Enroll link to go to the User Enrollment page. 5. In the User Enrollment page, fill-up all the mandatory fields (TIN, Branch Code, Username, Password, Authorized Representative information, Security Question and the Answer). Note: The <Username> and <Password> must contain a minimum of eight (8) to a maximum of 15 alphanumeric characters. Then click on the Submit button. The system will prompt "User enrolled successfully". 6. Click on the Login link, user will be taken to the Login Page. User may now start uploading their Sales Report or may access to other links in the navigation pane to perform other transaction from the eSales. LOG-IN/LOG-OUT to BIR eSales Webpage 1. From the Windows desktop, double click the Web Browser ( e.g., Internet explorer version 7 or higher, Mozilla Firefox version 3.6, Google chrome version 7 or higher, etc.). On the address bar type http://www.bir.gov.ph to go to BIR web page. 2. Select the eSales icon to go to the BIR eSales Information page. 3. Click on the eSales icon to go to the Login page of eSales. User has to enroll first to create his own eSales account. HCaEAT 4. Enter your <Username> and <Password>. (Username and Password must contain a minimum of 8 to a maximum of 15 alphanumeric characters.) 5. Click on the Submit button or press the Enter key to go to the eSales Home Page. 6. The eSales Home Page welcomes the user to the eSales reporting system. It contains the links for reporting sales. (See list of links in the Navigation Pane) 7. To exit from the system, click on Logout, the system will prompt "You have been logged out" or user may select another transaction or link in the Navigation Pane. SALES REPORTING A. Online Encoding * This functionality is recommended if taxpayer wishes to submit sales report for only a few machines (example: Less than 20) 1. In the eSales Home Page, click on Report Sales link in the Navigation pane to display the Report Sales input page. 2. Encode the MIN, Monthly Sales and the End Range (End of ORs# issued for the month). The user should encode the MIN in nine (9) digits; Monthly Sales amount should be in two (2) decimal places and without the comma (,) sign. Note: Initially, this page displays ten (10) rows. Click on the Add button and the system will display additional five (5) more rows. However, the number of rows is limited to a maximum of twenty (20) rows. 3. Click on the Submit button to direct the user to the Report Sales confirmation page. The system will prompt "Are you sure all entries you made are correct". Read the note indicated below the Report Sales Confirmation Page, before clicking Yes or No. "Rows highlighted in GREEN are found to have an existing report for the month of ______. Submitting the form will amend the existing reports. Conversely, rows highlighted in RED are considered late submission." Note: As per Revenue Memorandum Circular 92-2010, Section IV (Reporting of Monthly Sales) in C-#5 eSales report shall be on a staggered submission based on the last digit of the 9-digit TIN. Those ending in even number shall submit on or before the 8th day of the following month, while those ending in odd number shall submit on or before the 10th day of the following month 4. Click Yes, if entries are correct. The System will prompt "Sales successfully recorded". The system will generate the Sales Report Number (SRN). 5. User can Print or Save the Sales Report Number (SRN) by clicking the Save or Print buttons. 6. To report another sale, click the Report Again button. 7. To exit, click on Logout button or user may select another transaction or link in the Navigation Pane. B. File Upload * This functionality enables the taxpayers to submit sales report for numerous machines, the required format of which is CSV (Comma-Separated-Values). In the preparation of CSV file, follow the given procedures below: 1. Download the CSV (crm_sales.csv) template at the bottom part of the BIR eSales Information Page by clicking the CRMSales link. 2. A dialog box will be displayed on the screen. Click on Save button to save the file. 3. Open the downloaded crm_sales.csv. CSV files will automatically open in Excel. 4. Change all Cell Format from General to Text and then enter data in the prescribed format, wherein the MIN has nine (9) digits, MONTH with two (2) digits, (e.i., January = 01) and YEAR with four (4) digits. Report the Gross Monthly Sales indicating the sales amount with two (2) decimal places but without the comma (,) sign. Example 25000.00 or if without sales 0.00; 5. Save the file to CSV (Comma delimited)(*.csv) as: POS <space> SALES <space> [TIN] <space> [Branch Code] <space> MMYYYY <space> F[Series or nnn].CSV Where: TIN = 9-digit TIN plus 3 or 4-digit Branch Code MMYYYY = month and year of sales report Series or nnn = sequential number of files submitted Example: POS SALES 123456789000 112010 F001.CSV Note: File uploading shall follow the file name above and each file shall be limited to 1,000 lines/rows ONLY or approximately less than 1 MB. DSAICa 6. Return to BIR eSales Instruction Page and click on the eSales icon to log-in and then upload your csv file. To Upload a CSV file: 1. In the eSales Home Page, click on File Upload link in the Navigation pane to display the File Upload Page. 2. Click on Browse to locate the CSV file that contains the monthly sales report to be uploaded. 3. Select the file you want to upload, then click on Open. The selected CSV file will automatically appear in the File to Upload box. 4. Click on the Upload File button. A message that "File was successfully uploaded" will appear. User may view the system generated SRN a day after uploading the file. It can be viewed by accessing the Display Reported Sales. 5. Click on Print this Page button for your reference or click on the Back to file upload button to upload another file. Display Reported Sales (Note: It is assumed that the user had already Logged in to the eSales Home Page) 1. In the eSales Home Page, click on Display Reported Sales link in the Navigation Pane to go to the Display Reported Sales page. 2. In the Display Reported Sales Page, enter the Branch code and Dates "from and to". Click on the drop down arrow for the selection of the branch code and dates. where: "Date from" : date when the Sales Report was submitted. "Date to": default date or current date. 3. Click on the Submit button to display the Reported Sales and the SRN. 4. Click on Print this page button to print the Reported Sales with the corresponding Sales Report Number (SRN) for your file. The SRN serves as a confirmation or Acknowledgement Receipt of your sales report generated by the system. 5. To exit from the system, click Logout, the system will prompt "You have been logged-out" or the user may select another transaction or link in the navigation pane. ETHCDS RETRIEVE MIN 1. In the eSales Home Page, click on Retrieve MIN link in the Navigation pane to display the Retrieve MIN Page . 2. Encode the Serial No. and/or the Permit No. for each machine. Press Enter to continue or if the MIN to retrieve is more than ten (10), click on the Add button to add rows. 3. Click on the Submit button to go to the Retrieve MIN confirmation page. The system will prompt "Are you sure all entries you made are correct?" 4. If all entries are correct, click Yes. The system will prompt "MIN retrieval is successful." Note: However, if you find some Retrieve MIN with this message, "UNAVAILABLE: Machine not yet enrolled", it's either the Serial Number or Permit No. was not properly encoded or was not registered in the eSales System. 5. Click on the Retrieve Again button, to go back to Retrieve MIN input page. Re-encode the correct serial/permit number/register the machine for the Permit and MIN issuance. 6. In case machines are not yet enrolled go to RMO No. 10-2005 "Policies and Procedures in the Accreditation of CRM, POS, other Sales Machines including Sales Receipting System Software and Registration for the use thereof, pursuant to RR No. 11-2004" "Rules and Regulations on the Accreditation, Registration and use of CRM, POS and/or Business Machines Generating Receipts/Invoices." 6. * If you want to Print or Save the MIN, click on the Print or Save buttons. 7. To Retrieve MIN for another set of machines, Click on the Retrieve Again button. 8. To exit, click on Logout or the user may select another transaction or link in the Navigation Pane. Forgot Password 1. In the eSales Login Page, click Forgot Password link in the Navigation Pane to display the Forgot Password page. 2. In the Forgot Password Page, enter the TIN, Branch code, and Username and then click on the Submit button. 3. In the Forgot Password Page, type the answer to the Security Question. Click on the Submit button. 4. A window will pop up showing the TIN, Branch Code, Username and the New Password created by the system. Change Password (Note: It is assumed that the user had already Logged in to the eSales Home Page) 1. In the eSales Home Page, click on the Profile link in the Navigation Pane to go to the User Profile page. 2. In the User Profile Page click on Change Password button to go to the Change Password Page. (Note: The user may change/update the E-mail address, Security Question and the Answer, before clicking on the Update button.) 3. In the Change Password Page, enter the Old Password, New Password and then Confirm the New Password. Click on the Submit button. 4. The system will prompt "Password changed successfully". Click on Logout to exit from the system. 5. The system will prompt "You have been logged-out" or the user may select another transaction or link in the navigation pane. ANNEX D List of Taxpayers with Registered Machines (Head Office and Branches) as of _________, 20___ Permit Serial Reg. RDO TIN Branch Name No. No. MIN Status Date ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ _______ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ________ ____________ ______ ______ ______ ______ _____ _____ _____ ANNEX E < Name of Office > List of Machines per Taxpayer with Monthly Sales Report For the month of <mm/yyyy> TIN Taxpayer Name Branch MIN Serial Permit Amount Permit No. No. of Sales Status _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ _____ _______________ _________ ____ ________ _____ __________ ______ Rules to be used in constructing the above report: All active machines with Sales Reporting Number (SRN) for the month ( e.g., March). Get latest sales amount for the month ( e.g., March) per machine. ANNEX F < Name of Office > List of Machines per Taxpayer with No Monthly Sales Report For the month of <mm/yyyy> TIN Taxpayer Name Branch MIN Serial Permit Permit No. No. Status ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ Rules to be used in constructing the above report: All active machines with No Sales Reporting Number (SRN) for the month ( e.g., March). TcEaAS ANNEX G < Name of Office > List of Machines per Taxpayer with Amended Monthly Sales Report Submission For the month of <mm/yyyy> TIN Taxpayer Name Branch MIN Amount of End OR Permit Change Frequency Date of Sales Status Made (no. of Submission times amended) ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ ____ _____________ _______ _____ _______ _______ _____ ________ ________ _________ Rules to be used in constructing the above report: Machine having multiple SRN: o Get latest sales amount for the month ( e.g., March) per machine. o Get amended/with change column per machine. o Get frequency or number of times amended per machine. ANNEX H < Name of Office > List of Machines with Cancelled Permits and MIN per Taxpayer For the month of <mm/yyyy> TIN Taxpayer Name Branch MIN Serial Brand Permit No. Model Number ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ ____ ________________ _________ _______ __________ _______ _______ Rule to be used in constructing the above report: All cancelled machines for the month (e.g., March). ANNEX I < Name of Office> List of Machines per Taxpayer with Zero Monthly Sales Report Submission For the month of <mm/yyyy> TIN Taxpayer Name Branch MIN Serial No. Permit No. ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ ____ ________________ ________ __________ __________ ______________ Rule to be used in constructing the above report: All machines with Zero Amount of Sales with Sales Reporting Number (SRN) for the month ( e.g., March). ANNEX J Summary Report of Compliance per Taxpayer for the Month of ______, 20___ RDO No. _________ No. of Active Machines Compliance per TP TIN Taxpayer Name As of Current Total % with with No No. of No. of Previous Month Active Increase SRN SRN SRN Cancelled Machines Month but Machines with Zero Amended Sales Sales Report ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ ___ ______________ ______ _______ ______ ________ _____ ______ _____ ________ __________ Rules to be used in constructing the above report: No. of Active Machines a. As of Previous Month All active machines as of previous month ( e.g., February) per taxpayer b. Current Month All active machines for the current month ( e.g., March) per taxpayer c. Total Sum as of Previous Month and Current Month per taxpayer d. % Increase (Current Month - As of Previous Month)/As of Previous Month per taxpayer) x 100 Compliance per taxpayer (TP): ICTDEa a. With SRN Number of active machines with submitted sales report and non-zero amount for the Current Month per taxpayer b. With SRN but Zero Sales Number of active machines with submitted sales report but zero amount for the Current Month per taxpayer c. No SRN no submitted monthly sales report for the Current Month per taxpayer No. of Cancelled Machines Number of cancelled machines for the Current Month per taxpayer No. of Amended Machines Number of amended machines for the Current Month per taxpayer ANNEX K Monthly Breakdown of Sales per Machine ANNEX L Summary Report of Compliance per RDO by Region ANNEX M < Name of Office > Sales Matching Report For the quarter ending <mm of yyyy> TIN Taxpayer Name No. No. Aggregated Gross Sales Gross Sales % % of of Active Sales (c) (SLS) (d) (RPS) (e) Difference Difference Branches Machines (eSales) (SLS) (a) (b) (f)={c-e}/e (g)={d-e}/e ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ ____ _______________ ______ ___________ _________ ___________ ___________ ___________ _________ Rules to be used in constructing the above report: No. of Active Machines (a) All active machines per taxpayer as of the month ( e.g., March 31, 2011). No. of Branches (b) All branches per taxpayer as of the month ( e.g., March 31, 2011). Aggregated Sales (c) = Sum of sales report for the quarter ( e.g., January to March) per taxpayer Gross Sales (SLS) (d) = Sum of gross sales for quarter ( e.g., January to March) per taxpayer Gross Sales (RPS) (e) = Sum (EXEMPT_SALES, TXBLE_SALES, ZERO_RATED_SALES, SALES_GOVT) for the 1st Quarter per taxpayer % Difference (eSales) (f) = ([Aggregated Sales - Gross Sales (RPS)]/Gross Sales (RPS)) x 100 per taxpayer % Difference (SLS) (g) = ([Gross Sales (SLS) - Gross Sales (RPS)]/Gross Sales (RPS)) x 100 per taxpayer ZERO_RATED_SALES, SALES_GOVT) for the month per taxpayer % Difference (eSales) (f) - ((Aggregated Sales - Gross Sales (RPS)_/Gross Sales (RPS))*100 per taxpayer. % Difference (SLS) (g) - ((Gross Sales (SLS) - Gross Sales (RPS))/Gross Sales (RPS)) *100 per taxpayer NOTE: This is a quarterly report for taxpayers with calendar year accounting period. For taxpayers under fiscal year, a separate report shall be generated upon request. ANNEX N Transmittal Form ANNEX O ____________________________ ____________________________ <Office> REMINDER LETTER ____________________ Date [Name of Taxpayer] [Address] TIN (Branch Code) ATTENTION: The Chief Accountant Sir/Madam : Records of this office shows that your company failed to submit the sales report for the month of _______________ for the CRMs, POS machines and other invoice/receipt generating machines. EHSAaD In this regard, you are therefore requested to submit the sales report for the machines listed therein, within five (5) working days from receipt of this letter. However, if you already submitted the sales report for these machines, please provide this office (Attention:[Chief, LTS Division/Revenue District Office]) with a proof of such submission. Further, please be reminded that non-submission of the required sales report is subject to penalty as provided under Section 250 of the NIRC of 1997, as amended and other remedies provided for by the same law, rules and regulations. For any clarification on this matter, please call Mr./Ms. [authorized person] of [name of office] at telephone nos. _____________. For your compliance. Very truly yours, ______________________ Chief, LTS Division/RDO ANNEX P List of Errors in Uploading the Monthly Sales Report <Date> TIN & Branch Code: ___________________ Taxpayer Name: ___________________ File Name: ___________________ ERRORS 1. [ ] Invalid File (NULL) 2. [ ] Invalid Header 3 [ ] Invalid MIN 4. [ ] MIN is for a different taxpayer 5. [ ] Unregistered MIN 6. [ ] Invalid Filename format 7. [ ] Other Errors ________________________________ Received by: ___________________ Date Received: ___________________ ANNEX Q Making the Public Know Bureau of Internal Revenue ELECTRONIC SALES REPORTING SYSTEM (eSales) (RDO User) Job Aid December 2011 Training Management Division BIR National Office, Diliman, Quezon City LOG-IN/LOG-OUT to BIR eSales Webpage 1. From the Windows desktop, double click the Web Browser ( e.g., Internet Explorer version 7 or higher, Mozilla Firefox version 3.6, Google Chrome version 7 or higher, etc. ). On the address bar type http://www.bir.gov.ph to go to BIR web page. 2. Select the eSales icon to go to the BIR eSales Information page. 3. Click on the eSales icon to log-in to the default page of eSales. 4. Enter your Username and Password. Click on the Submit button or press the Enter key to go to the eSales Home Page. 5. The eSales Home Page welcomes the user to the sales reporting system. It contains the links for reporting sales. 6. To exit from the system, click Logout, the system will prompt "You have been logged out", or if the user would like another link, select from the Navigation Pane. Change Password 1. In the eSales Home Page , click on the Change Password link in the Navigation Pane to go to the Change Password page. 2. In the Change Password Page, enter the Old Password, New Password and then Confirm the New Password. Click on the Submit Button 3. The system will prompt you "Password changed successfully". 4. To exit from the system, click on the Log out link, the system will prompt "You have been logged-out" or the user may select another link in the Navigation Pane. Display Reported Sales 1. In the eSales Home Page, click on the Display Reported Sales link in the Navigation Pane to go to the Display Reported Sales page. 2. In the Display Reported Sales Page, enter the TIN, Branch code and Dates "from and to". Click on the drop down arrow for the selection of the dates. where: "Date from" : date when the Sales Report was submitted. "Date to": default date or current date. 3. Click on the Submit button to display the Reported Sales and the SRN. 4. The Reported Sales with the corresponding Sales Report Number can be viewed on this page. 5. To exit from the system, click on the Log out link, the system will prompt "You have been logged-out" or the user may select another link in the Navigation Pane. Display Registered Machines 1. In the eSales Home Page, click on the Display Registered Machines link in the Navigation Pane to go to the Display Registered Machines page. 2. In the Display Registered Machines page, enter the TIN, Branch code and Dates "from and to". Click on the drop down arrow on the side of the text box for the selection of the dates. HETDAC where: "Date from": date when the machine was registered "Date to": default date or current date 3. Click on the Submit button to Display the Registered Machines. 4. Use the Display Registered Machine page to find out/confirm if the MIN of the machines has been registered or not. If not, require the taxpayer to register/enroll the machines in the BIR eAccReg System. 5. To exit from the system, click on the Logout link, the system will prompt "You have been logged-out", or the user may select another link in the Navigation Pane. Cancel MIN 1. In the Home Page, click Cancel MIN in the Navigation pane to display the Cancel MIN Page. The machine cancellation page is used for cancelling a CRM/POS machine enrolled by a taxpayer. 2. Enter the Taxpayer's Identification Number (TIN) and branch code on designated boxes. 3. Click on the Submit button or press o If the TIN and branch code matches, you will be presented with the machine identification numbers (MIN) of the machines enrolled by the taxpayer. Select from this list the machine you want to edit. 4. Select and click on the box the reason for cancelling the machine. 5. Click on the Submit button or press 6. After completing the machine cancellation, details of the cancelled machine are displayed. 7. If you want to cancel for another machine, click on the Cancel Another Machine button. 8. Click on Logout from the Navigation pane to properly exit from the system. Monthly Sales Report 1. In the Home Page, click on the Monthly Sales Report link in the Navigation pane to display the Monthly Sales Report Page. 2. On the Monthly Sales Report page, select the Month, Year and the Status of the machine from which sales has been reported, either Active or Cancelled by clicking on the drop down Arrow 3. Click on Submit, all taxpayers who reported sales for that particular month, year, RDO ID and the Status of the machines will be displayed. 4. Click on Next to display the succeeding pages and Previous to go back to the preceding pages. 5. If you want to save or print the page, click on the Save or Print buttons. 6. If you want to view the sales reported by a particular taxpayer, click on Details. You will be taken to the page showing the details of the taxpayer's reported sales. 7. If you want to save or print the details of that taxpayer, click on Save or Print buttons. To go back to the main Monthly Sales Report page, click on Back. 8. In the Navigation Pane, click on Logout to properly exit from the system. Taxpayers with No Submission Report 1. In the Home Page, click on the Taxpayers with No Submission Report link in the Navigation pane to display the Taxpayers with No Submission Report Page. 2. On the Taxpayers with No Submission Report Page, select the Month and Year you want to view. Click the drop down Arrow 3. Click Submit. Only taxpayers belonging to the district will be displayed. 4. If there are more than 50 results displayed, click on Next to display the succeeding pages or Previous to go back to the preceding pages. 5. Click on Print or Save buttons, if you want to print and save the page. 6. To exit from the system, click on Logout in the Navigation Pane. Taxpayers with Late Submission Report 1. In the Home Page, click on the Taxpayers with Late Submission Report link in the Navigation pane to display the Taxpayers with Late Submission Report Page. All taxpayers who failed to submit their monthly sales report on time will appear. [per Revenue Memorandum Circular 92-2010, Section IV.C-#5 Reporting of Monthly Sales, which states, "eSales report shall be on a staggered submission based on the last digit of the 9-digit TIN. Those ending in even number shall submit on or before the 8th day of the following month, while those ending in odd number shall submit on or before the 10th day of the following month". ] 2. On the Taxpayers with Late Submission Report page, select the Month and Year you want to view. Click on the drop down Arrow 3. Click on Submit. Only taxpayers belonging to the district will be displayed or "Total No. of Records found: 0" will appear if there are no late submissions on record. 4. If there are more than 50 results displayed, click on Next to display the succeeding pages or Previous to go back to the preceding pages. 5. Click on Print or Save buttons, if you want to print and save the page. 6. Click on Logout from the Navigation pane to properly log-out of the system. ANNEX R Electronic Accreditation and Registration (eAccReg) System RDO User Guide Cancellation of System Generated Permit and Machine Identification Number (MIN) Prepared By: TcSaHC Quality Assurance Division Information Planning and Quality Service January 18, 2012 Cancellation of System Generated Permit and MIN This section allows BIR to cancel previously issued permits (Final, Provisional, Special Purpose) to registered machines due to retirement, permanent transfer of ownership, encoding error (incorrect TIN and Branch Code) including revocation of permit due to non-compliance. User Login 1. From the BIR Website, access the http://eaccreg.bir.gov.ph/eACT/admLogin.jsp in the address bar. eAccReg Login Page 2. Enter the following data in the <Username> and <Password> fields. Username and Password contains a minimum of 8 and a maximum of 16 alphanumeric characters 3. Click on the Main Page 4. Click the "Registration" link in the eAccReg Main Page. The user will be redirected to the List of Registered Machines page. List of Registered Machines 5. From the List of Registered Machines, choose from the drop down box the Type of Permit whether Final, Provisional or Special Purpose and the Date Registered then click the 6. Click the link in the permit number. The Machine Registration Summary Page will appear. Machine Registration Summary Page 7. Click the button, the system will redirect the user to the Machine Registration Cancellation page. Machine Registration Cancellation Page 8. Choose from the dropdown list the Reason for Cancellation. Fill up the following fields: "Reset Counter Number, Accumulated Total Sales and the Number of Last Receipts Issued" then click 9. A pop up message "Are you sure you want to cancel this permit?" will appear. Clicking Ok will confirm submission. Successful Cancellation of Permit 10. The Machine Registration Summary Page will be displayed with the message, "The Permit No. and MIN has been successfully cancelled this date." Note: User cannot proceed with the cancellation if machine being cancelled has not yet reported sales in any of the months it was supposed to report sales. View/Print Certificate of Cancellation 11. Click the button at the Machine Registration Summary page. 12. Print the certificate by clicking on the File at the browser menu and select Print. AHECcT Certificate of Cancellation Unsuccessful Cancellation of Permit A message will be displayed to the BIR user to indicate the missing Sales Report months (this is printable and must be given to the taxpayer requesting for the cancellation). The RDO must inform the taxpayer to complete all the sales reports of his MINs (thru e-Sales) for the Permits he is applying for cancellation. The BIR user cannot cancel the permit issued to a taxpayer without the following supporting documents: 1. Letter of Request by taxpayers stating the reason for cancellation 2. Report of Revenue Officer recommending its approval for cancellation 3. Approval of RDO n Note from the Publisher: Copied verbatim from the official copy. Missing Item VII.