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Philippines to Re-implement Reporting of Electronic Sales


According to the Revenue Regulations, all taxpayer users of Cash Register Machines (CRMs) and Point-of- Sale (POS) machines and other similar sales machines are required to report their monthly sales on or before the 10th day of each month. However the sales reporting requirement was temporarily suspended and extended until further notice. Taxand Philippines discusses the abovementioned suspension of the eSales reporting and how the Bureau will re-implement on a pilot mode, the submission of the monthly sales report.

There a number of policies and guidelines that the taxpayer will have to adhere to such as:

  • All existing policies and procedures prescribed under Revenue Regulations shall be followed
  • All large taxpayers using CRM/POS and other sales systems are required to register an authorised user in the eSales web application in order to access the eSales system and receive a unique Taxpayer Identification Number (TIN)
  • Large taxpayers using CRM/POS or other sales systems are required to submit a monthly sales report to the Bureau of Internal Revenue (BIR) and should contain the following:
    • Machine Identification Number
    • Gross Monthly Sales per machine as stored in the machine's memory
    • Month and Year of sales being reported
    • Serial number of the last official receipt from the final sales transaction issued for the month
    • The monthly sales report should follow the formatting requirements form the Revenue Regulations such as file size and specific numbering
  • All other factors required by the Revenue Regulation such as formatting of reports, timeline of submission and how to submit information from roving machines.


Taxand's Take

The re-implementation of the eSales pilot shall initially cover all large Taxpayers registered under the Large Taxpayers-Regular and Large Taxpayers Service-Excise. Large taxpayers who are found to be not submitting their sales report for 3 consecutive months shall be subject to a number of sanctions in addition to the imposed penalties. Large companies looking to invest in Philippines and include CRM or POS machines within their operations should be aware of the re-implementation of the eSales monthly report and follow the guidelines set by the Revenue Regulations.

Your Taxand contact for further queries is:
Serafin U. Salvador, Jr.
T. +63 2 8112500

Taxand's Take Author