(Revenue Memorandum Circular No. 56-2015)
RMC 56-2015 now requires that any amendments in the amount of sales reported in the monthly eSales reports from CRM/POS machines, 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.
Thus, monthly eSales reports shall be subjected to validation/verification by the concerned offices. Taxpayers who failed to comply with these requirements shall be included in the priority audit program.
Cash Register Machine (CRM)/Point-of-Sales (POS) machine, or other sales machines and/or software are used to record eSales. They are required to be tamper-proof, thus, they are expected to contain original data that should serve as basis for tax assessment by revenue examiners. Except only on meritorious cases, sales records contained therein shall not be allowed to be altered or amended. Implementation of RR 5-2005 and RMO 12-2012, however, resulted in the reconstitution of sales as recorded in CRM/POS machines brought about by several adjustments/amendments made on the amount of monthly eSales as reported. Hence, the requirements under this RMC 56-2015.