REVENUE REGULATIONS NO. 5-2005 issued on February 17, 2005 prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRMs) and Point of Sales Machines (POS) and/or any sales machine generating receipt/invoice registered with the BIR. All business establishments using CRM/POS machines are duty bound to submit on or before the 10th day of the month the gross sales recorded at the end of the prior month in each of their CRM/POS machines. For this purpose, business establishments must enroll on or before March 10, 2005 each of their CRM/POS machines with the BIR in order to obtain a Machine Identification Number (MIN) for each machine. The MIN will serve as the permanent transaction number of each machine and will be the unique identifier that will be used by taxpayers when reporting their monthly sales. In enrolling, taxpayers may use either Short Messaging System (SMS), e-mail or BIR Portal. The format for enrollment is as follows: a. SMS Enrollment Format TYPE: CRMREG** where: • TIN is the 12-Digit Taxpayer Identification Number (TIN-Branch Code) • SN is the Serial Number of the Machine ! For POS, Serial Number shall refer to the Server Serial Number ! For Software Solutions, Serial Number shall refer to the Software License Number ! For HW/SW bundled solutions, Serial Number of the machine shall prevail • PN is the Permit Number issued by BIR b. E-mail Enrollment Procedure Only one permanent email address shall be used for CRM/POS Enrollment and Sales Reporting. The taxpayer shall download from the BIR Portal the Excel file format (labeled CRM REG) which the taxpayer shall fill-out and send as a file attachment of the e-mail submission. SEND: To : crmpos@bir.gov.ph From : taxpayer@company.com.ph Subject: CRM REG Attachment : CRMReg(Name of Company).csv c. Portal Enrollment Procedure Only registered BIR Portal users can enter the CRM/POS Enrollment and Sales Reporting application. The Electronic Sales Reporting System (eSales) Home Page welcomes the user to the eSales. It contains the following links: • Enroll Machine • Report Sales • View/Update Sales Report • FAQ • Logout to the System A separate issuance will be issued to provide for detailed procedures and processes for enrollment. The Sales Report to be submitted monthly by business establishments shall contain the following: a. MIN issued by the system at the time of enrollment b. Gross Monthly Sales (sales subject to VAT and Non-VAT) per machine as stored in the machine’s non-volatile memory. The breakdown of sales as to VAT and nonVAT is required only when the same machine is used for VAT and non-VAT transactions and is capable of segregation. Otherwise, whatever is reflected in the machine as the monthly sales total shall be reported. c. The Month of the sales period being reported d. Serial Number of the last Official Receipt/Invoice number issued for the month being reported The mobile number/e-mail address used in the initial transaction will be considered as the permanent/default number/address of the taxpayer. In case of difference in the address from the e-mail against the Portal submitted address, the e-mail address used in reporting/enrolling shall prevail. The monthly sales per machine shall be reported on or before the 10th calendar day of the following month using the procedures in any of the required channels below: a. SMS TYPE: CRMSALES** where: ! MIN is the Machine Identification Number issued by the eSales ! MON_SALES refers to the sales transaction of the Month being reported and the amount of sales for the month. It shall follow the format – Month digit = amount of sales Where: Month digit = 1 for January, 2 for February and so on Amount of sales = Gross amount of sales for the month being reported ! ER is the Last Official Receipt number issued for the month In cases of multiple submissions, the most recent record submitted within month of sales reporting shall be considered as the final sales report. A corresponding Sales Report Number (SRN) will be issued to each reporting transaction which will uniquely identify each report. b. Electronic Mail (e-mail) Only one permanent email address shall be used for CRM/POS Enrollment and Sales Reporting. The taxpayer shall download from the BIR Portal the Excel file format (labeled CRM SALES) which the taxpayer shall fill-out and send as a file attachment of the e-mail submission. SEND: To : crmpos@bir.gov.ph From : taxpayer@company.com.ph SUBJECT : CRM SALES Attachment : CRMSales(Name of Company).csv c. BIR Portal Only registered BIR Portal users can enter the CRM/POS Enrollment and Sales Reporting application. Detailed procedure and system guide is published at the BIR Portal (www.my.bir.gov.ph). The Electronic Sales Reporting System (eSales) Home Page welcomes the user to the eSales. It contains the following links: • Enroll Machine • Report Sales • View/Update Sales Report • FAQ • Logout to the System Taxpayers can request reports to esales@bir.gov.ph for the summary of their submitted monthly sales. Should for meritorious reason an establishment is unable to report electronically, they may be allowed to make the report to the BIR Contact Center in order that the electronic submission can be effected thereat. All machines enrolled in the system with or without sales data shall be reported as prescribed in these Regulations unless cancelled. The sales generated from the roving machines are accounted for and shall be reported by the branch where the machine is used. Enrollment into the system shall be made prior to the use of the CRM/POS. Once the roving machine has been used/enrolled by the branch into the system, a monthly sales report (with or without sales) shall be submitted unless cancelled. In case the taxpayer forgets or misplaces the issued MIN(s), the taxpayer shall obtain the MIN through the BIR Contact Center at 981-8888. The facility to cancel registration/enrollment of the POS/CRM/any sales machine will only be available in the BIR Portal. Cancellation of enrollment is only applicable to retired machines/software or those permanently transferring ownership from one taxpayer to another taxpayer. Any violation of the provisions of these Regulations shall be considered as sufficient grounds for the revocation of the taxpayer’s permit to use CRM or POS machine and shall subject the concerned taxpayer to the penalty provided under Section 250 of the 1997 NIRC, as amended. For this purpose, failure to submit sales report per machine shall constitute one failure. Payment of penalty does not relieve the taxpayer from the submission of the monthly sales report. During the transition period establishments who failed to register the POS/CRM/Sales Receipt generating machine shall update their corresponding registration records with the concerned Revenue District Office(s). An update of registration shall also apply to establishment who has not reported, cancelled or abandoned sales generating receipt machines. The January and February sales report shall be submitted as distinct and separate reports on or before March 10, 2005.