Starting January 31, 2011, the Bureau of Internal Revenue made available the Electronic Sales and Reporting (eSales) System to Large Taxpayers pursuant to Revenue Memorandum Circular (RMC) No. 92-2010 which lifted the suspension prescribed under RMC No. 36-2005.
eSales system which is the process of reporting the gross monthly sales of taxpayers engaged in business using Cash Register Machines/ Point of Sales (CRM/POS) Machines or any other similar device through the web was implemented under Revenue Regulations (RR) No. 5-2005 but was suspended in August 2005 due to enhancements in the system.
The system has two sub-modules that taxpayers can use. The online encoding and the File Upload. Online encoding is recommended if only a few sales report are submitted while Upload File is used when submitting sales report for numerous machines.
This system is accessible via the eSales icon of the BIR website at http://www.bir.gov.ph.
The bureau re-implemented on a pilot mode this system wherein initial reports covering sales per machine for the month of January 2011 shall be due on February 10, 2011.
The eSales system initially covers all Large Taxpayers registered under the Large Taxpayers Service- Regular and Excise.
According to RMC 92-2010, all guidelines and policies specified under RR No. 5-2005 shall be followed except for the reporting of sales which shall only be done through the web channel.
Also the issuance specifies that all Large Taxpayers using CRM/POS and other sales machines are required to enroll their authorized user in the eSales web application in order to access the eSales system and only one (1) user shall be allowed for each Taxpayer Identification Number (TIN).
With the eSales System in-place, the bureau shall be able to effectively monitor the sales generated from CRM/POS Machines and any machine generating receipts/invoices.-30- Reymarie T. Dela Cruz, Chief, TIED/Lucita G. Rodriguez, ACIR, TAS
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