REVENUE MEMORANDUM CIRCULAR NO. 36-2005 issued on August 9, 2005 temporarily suspends the implementation of Revenue Regulations (RR) No. 5-2005, which prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRM) and Point of Sales Machines (POS) and/or any sales machine generating receipt/invoice registered with the Bureau of Internal Revenue (BIR).
          The suspension, which is due to enhancement in the system, shall take effect immediately until September 30, 2005. Sales report for each CRM/POS for the months of July, August and September shall be submitted to the BIR as separate and distinct report on or before October 10, 2005.