REVENUE MEMORANDUM CIRCULAR NO. 56-2015 issued on September 3, 2015 clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via the eSales Reporting System prescribed under Revenue Regulations (RR) No. 5-2005 and Revenue Memorandum Order (RMO) No. 12-2012.
     Any amendment in the amount of monthly sales reported shall require a written justification addressed to the concerned Large Taxpayers Service investigating office/Revenue District Office with the corresponding adjusting entries properly recorded in the Books of Accounts. Thus, monthly eSales reports shall be subjected to validation/verification by the concerned offices, provided that no electronic Letter of Authority (eLA)/Letter Notice (LN) has been issued covering a particular month. Otherwise, an incident report on the post validation/inspection conducted by the concerned investigating offices shall be consolidated with the ongoing audit/investigation covered by the eLA/LN.
     Taxpayers who failed to comply with the foregoing requirements shall be included in the priority audit program of the concerned investigating offices.