REVENUE MEMORANDUM ORDER NO. 18-2015 issued on September 3, 2015 prescribes the
policies and work-around procedures in handling taxpayers with more than nine hundred ninety-nine
(‘999”) branch codes under the Electronic Accreditation and Registration (eAccReg) and Electronic
Sales (eSales) Systems.
All concerned Revenue District Offices (RDOs)/Large Taxpayer Assistance Division
(LTAD)/Excise Large Taxpayer Regulatory Division (ELTRD)/Large Taxpayer Division (LTD) –
Makati/LTD – Cebu with Taxpayer Identification Number (TIN) applications for registration of
branches that have reached more than “999” shall be processed using the the Electronic Tax
Information System-1 Taxpayer Registration System upon its rollout to their respective offices.
The work-around procedures shall be observed until such time both systems and Integrated
Tax System are enhanced. Once the enhanced eAccReg is already capable to process the registration
of those taxpayers with more than “999” branch codes, all permits issued under this Order shall be
cancelled but with retention of the sales data, and the corresponding machines shall be registered
with the concerned LTAD/ELTRD/LTD-Makati/LTD-Cebu/RDO having jurisdiction over the
particular branch office using the machine’s original serial number. Further, they should enroll in the
eAccReg and eSales System using the 5-digit TIN branch code.