REVENUE MEMORANDUM ORDER NO. 21–2015 issued on September 18, 2015 prescribes
the guidelines and procedures on data matching process of Point-of-Sale (POS)/Cash Register
Machine (CRM)/Special Purpose Machine (SPM) and/or other similar machines generating
receipts/invoices in compliance with Revenue Memorandum Circular (RMC) Nos. 30-2015 and
The Client Support Section (CSS) or its equivalent section of the Revenue District Office
(RDO)/Large Taxpayers Assistance Division (LTAD)/Excise LT Regulatory Division
(ELTRD)/Large Taxpayers Division (LTD)-(Makati/Cebu) shall upload to the BIR data
warehouse, on or before October 30, 2015, the pre-validated Inventory List of all POS/CRM/SPM
and any other similar machines generating receipts/invoices received from taxpayers. The
Business Intelligence Division (BID) will retrieve the uploaded Inventory List and match/reconcile
it with the BIR database.
Within ten (10) days from receipt from the BID of the results of data matching, the
CSS/LTAD/ELTRD/LTD-(Makati/Cebu) will validate all machines of each taxpayer, as identified
in the List of Matched CRM/POS and Compliance on Electronic Sales (eSales) Report, to
determine compliance with the submission of monthly sales report thru the eSales Reporting
System. Said offices shall also verify if the taxpayer complied with the declaration of Z-reading
based on the submitted taxpayer’s Inventory List.
After validation/verification, the validated list/Discrepancy Report shall then be forwarded
to the Assessment Section (RDO/LTD-(Makati/Cebu)/concerned LT-Audit Division) for further
investigation/enforcement actions (such as conduct of Z-reading of sales machines/software) and
imposition of corresponding penalties to non-compliant taxpayers.
A penalty of One Thousand Pesos (P1,000) for each month of non-submission of eSales
report per machine shall be imposed, in case of failure to comply with the monthly eSales
requirements in accordance with the provisions on compromise penalties under Section 250 of the
National Internal Revenue Code of 1997, as amended, and further reiterated in RMO No. 7-2015.
However, the payment of penalties shall not relieve the taxpayer from the submission of the
prescribed Inventory List pursuant to RMC No. 36-2015.
All machines with Provisional Permit to Use (PTU), which were not converted to Final
PTU until July 31, 2015 in accordance with RMC No. 30-2015, shall be revoked following the
revocation guidelines provided under RMO No. 10-2005.
Taxpayers who were unable to submit their Inventory List of sales machines within the
prescribed deadline shall be immediately notified and be subjected to automatic revocation of their
PTU and immediate post-evaluation of their CRM/POS/SPM, if warranted.