REVENUE MEMORANDUM CIRCULAR NO. 48-2014 issued on June 9, 2014 extends the deadline for submission of Electronic Sales (eSales) reports for the month of May 2014 until June 30, 2014, as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems. No penalties shall be imposed for reporting May 2014 monthly sales based on the said extension.

       Thereafter, reporting of monthly sales shall remain on or before 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 sales period.

     Likewise, all taxpayers with Cash Register Machine/Point-of-Sales machines with manually-issued Machine Identification Number are required to use and are mandated to be re-enrolled in the eAccReg and eSales Systems on or before July 1, 2014.