REVENUE MEMORANDUM CIRCULAR NO. 45-2014 issued on May 28, 2014 prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems by all taxpayers with Cash Register Machine/Point-of-Sales (CRM/POS) and/or any other similar business machines.

        All authorized users and/or authorized representatives shall be required to submit a duly notarized letter to enroll in the Account Enrollment facility. The said letter shall be submitted to the concerned Revenue District Office/Large Taxpayer District Office/Large Taxpayers Assistance Division/Excise Large Taxpayers Regulatory Division.

      All taxpayers/suppliers are required to enroll their respective authorized users/representatives prior to the use of the enhanced and integrated eAccReg and eSales systems. Account enrollment application shall be on a one (1) authorized user per Taxpayer Identification Number (TIN) basis, or one authorized user in behalf of multiple Branches, whichever is applicable/convenient to the taxpayer.

         All taxpayers using CRM/POS and/or other similar business machines with system-generated Machine Identification Numbers are required to report their monthly sales every 8th day (for taxpayers whose last digit of the 9-digit TIN is even number) or 10th day (for taxpayers whose last digit of the 9-digit TIN is odd number) of the month following the month of sales.