REVENUE REGULATIONS NO. 5-2002 issued on May 27, 2002 provides for the establishment of the electronic linkage with excise tax establishments. The electronic linkage system will provide the Bureau with the capability to extract directly from the taxpayers’ database relevant information necessary in the determination of the correct amount of Excise Taxes. The establishment of the said system shall be mandatory to excise tax establishments with computerized books of accounts and accounting system as identified by the Commissioner of Internal Revenue. The system linkage shall cover business operations of excise taxpayers from receipts of raw materials up to removals and/or sales of goods. Taxpayers identified for electronic linkage shall be notified in writing by the Commissioner of Internal Revenue. Upon notification thereof, identified taxpayers shall immediately coordinate with the Large Taxpayers Service (Excise Tax Group) on the determination of the data requirements, operational and technical specifications, and other resource requirements for the proper implementation of the electronic linkage system. All information received by the BIR as a result of the linkage shall be governed by the following presumptions: 1) the extracted information include all the recorded transactions covered by the linkage and the same are exact replica of the pertinent data contained in the taxpayers’ database; and 2) in case of disputes or discrepancies in the details of extracted information, the data shown in the BIR server shall prevail. The information extracted by the BIR from the taxpayers’ database shall be treated with utmost confidentiality and shall only be used for internal revenue tax purposes. Likewise, security procedures shall be exercised to avoid undue harm or damage to the electronically linked excise taxpayers arising from divulgence of information to any unauthorized person. In case a taxpayer upgrades or enhances their system, he should immediately notify the BIR in writing of such change for system re-evaluation. It shall be the sole responsibility of the taxpayer to enhance the electronic linkage module such that all data/information transmission will not be hampered/delayed/affected/restructured. In the event that downtime or non-connectivity or unavailability of any of the critical component of the system is attributable to the Bureau, the taxpayer shall submit the required report/s or data in diskette format, which is readable and compatible to the existing environment. Taxpayers electronically linked with the BIR shall, with respect to periodic applicable excise tax information returns/reports on production and removals (e.g. Official Register Books, etc.), be required to make parallel filing of said periodic returns/reports, until the entire operations prescribed in this Regulations are fully linked with the BIR.