Revenue Memorandum Circular (RMC) No. 56-2015 has issued by the bureau to clarify the provisions on the Submission of Monthly eSales Report via the Electronic Sales (eSales) Reporting System Prescribed under Revenue Reulations (RR) No. 5-2005 and Revenue Memorandum Order (RMO) No. 12-2012.
eSales is a real time reporting online of actual sales transactions recorded by Cash Register Machine (CRM)/Point-of-Sales (POS) machine, or other sales machines and/or software.
In the course of implementation of RR No. 5-2005 and RMO No. 12-2012, it was ascertained that several adjustments/amendments were made on the amount of monthly eSales as reported resulting in the reconstitution of sales as recorded in CRM/POS machines.
In view thereof, any amendment in the amount of monthly sales reported, shall require a written justification addressed to the concerned LTS Investigating Office/Revenue District Office (RDO) with the corresponding adjusting entries properly recorded in the Books of Accounts.
Taxpayers who failed to comply with the foregoing requirements shall be included in the priority audit program of the concerned investigating offices.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2056-2015.pdf of the full text of RMC No. 56-2015.
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