Annex “I”

FINAL MEMORANDUM REPORT

For CRM/POS Post Evaluation

MEMORANDUM

FOR : ACIR-LTS/Regional Director

SUBJECT : Name of Taxpayer- (Head Office or Branch/es)

Post Evaluation on Compliance on the Use of CRM/POS Machine

DATE :

I. Background

This is a report on the results of the Post Evaluation conducted by the

undersigned Revenue Officers to ascertain compliance on the Use of Cash Register
Machine (CRM) and/or Point-of-Sales (POS) machine by (Name of Taxpayer) with
address at ______________________ representing for (Head office or Branch) for
their (Business Activity) pursuant to Mission Order No. ____________ dated
____________. The purpose of the post evaluation is to assess taxpayer’s
compliance with the provisions of Revenue Regulations No. 10-99/11-2004/1-2007
and Revenue Memorandum Order No. 28/29-2002/10-2005 and to verify also tax
compliance based on reported monthly sales for taxable years 2017 and 2018.

The mission order was served and duly received by (Name of Taxpayer’s
Representative), who was informed about the purpose of the visit and was likewise
requested to assist us with the inspection of the machines and the retrieval of data
and/or documents needed in our evaluation.

II. Report of Compliance, Observations and Findings

A. Registration

(Identify violations/absence of documentary requirements within the

business premises and other related issues regarding registration.)

B. Sales Book for CRM/Backend Report for POS

(Specify noted violations on Bookkeeping Regulations specially in the

recording of transactions in the required Sales Book. i.e. Sales to Senior Citizens
and PWDs, if applicable)

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C. Manual Receipts/Invoices

(List all the violations relative to receipting/invoicing as provided in the

schedule of compromise penalties.)

D. Sales Receipting Machine

Describe nature of findings regarding the sales receipting machine by using

the following matrix for comparison/validation purposes:

Terminal
Per RDO Record eAccReg Per Actual Verification Counter
Number
Kind of Kind of Serial Kind of Kind of Serial Kind of Kind of Serial
Machine Permits Number Machine Permits Number Machine Permits Number
                   
                   
                   

E. Other Observations
1.
2.
3.

F. Summary of Violations and Suggested Compromise Penalty

The following are the violations of the taxpayer with regard to the use of
the POS machines and our recommendation for each violation from PEG and
Initial Report.

Violation Compromise Penalty  Remarks

   
   
   

G. Working Paper (Matching) – Sales

1. Head Office
TIN: ____________________________________________________
Address: ________________________________________________

Machine Terminal/ Serial No. 2017 Sales/Machine 2018 Sales/Machine

CRM/POS Sales Identification Counter of 1st 2nd 3rd 4th 1st 2nd 3rd
No. No. Machine Qtr. Qtr. Qtr. Qtr. Qtr. Qtr. Qtr.
VAT Sales                  

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 Annex “I”

Total                  
Non-VAT Sales
TOTAL                  

OR/SI Serial Number 1st 2nd 3rd 4th 1st 2nd 3rd
Manual Sales
From To Qtr. Qtr. Qtr. Qtr. Qtr. Qtr. Qtr.
VAT Sales
Non-VAT Sales
TOTAL
Grand Total

2. Branch 1
TIN: ____________________________________________________
Address: ________________________________________________

Machine Terminal/ Serial No. 2017 Sales/Machine 2018 Sales/Machine

CRM/POS Sales Identification Counter of 1st 2nd 3rd 4th 1st 2nd 3rd
No. No. Machine Qtr. Qtr. Qtr. Qtr. Qtr. Qtr. Qtr.
VAT Sales                  
Total                  
Non-VAT Sales
TOTAL                  

OR/SI Serial Number 1st 2nd 3rd 4th 1st 2nd 3rd
Manual Sales
From To Qtr. Qtr. Qtr. Qtr. Qtr. Qtr. Qtr.
VAT Sales
Non-VAT Sales
TOTAL
Grand Total

3. Branch 2
TIN: ____________________________________________________
Address: ________________________________________________

Machine Terminal/ Serial No. 2017 Sales/Machine 2018 Sales/Machine

CRM/POS Sales Identification Counter of 1st 2nd 3rd 4th 1st 2nd 3rd
No. No. Machine Qtr. Qtr. Qtr. Qtr. Qtr. Qtr. Qtr.
VAT Sales                  
Total                  
Non-VAT Sales
TOTAL                  

OR/SI Serial Number 1st 2nd 3rd 4th 1st 2nd 3rd
Manual Sales
From To Qtr. Qtr. Qtr. Qtr. Qtr. Qtr. Qtr.
VAT Sales
Non-VAT Sales
TOTAL
Grand Total

4. Summary of Sales

 4.1 TOTAL VAT SALES - 2017 2018

Supermarket Head Office + 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. 1st Qtr. 2nd Qtr. 3rd Qtr.
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 Annex “I”

xxx xxx xxx xxx xxx xxx xxx

Branches
Add VAT SALES From
Other Line of Business/es              
  Business Activity 1 xxx xxx xxx xxx xxx xxx xxx
  Business Activity 2 xxx xxx xxx xxx xxx xxx xxx
  Business Activity 3 xxx xxx xxx xxx xxx xxx xxx
                 
TOTAL VAT SALES From All
Lines of Business XXX XXX XXX XXX XXX XXX XXX

 4.2 TOTAL NON-VAT 2017 2018

SALES - Supermarket Head 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. 1st Qtr. 2nd Qtr. 3rd Qtr.
Office + Branches xxx xxx xxx xxx xxx xxx xxx
Add NON-VAT SALES From
Other Line of Business/es              
  Business Activity 1 xxx xxx xxx xxx xxx xxx xxx
  Business Activity 2 xxx xxx xxx xxx xxx xxx xxx
  Business Activity 3 xxx xxx xxx xxx xxx xxx xxx
                 
TOTAL NON-VAT SALES
From All Lines of Business XXX XXX XXX XXX XXX XXX XXX

5. DISCREPANCY – VALUE ADDED TAX

Total VAT Sales/Receipts

From All Lines of Per Return Discrepancy
Business
2017 1st Qtr. xxx xxx xxx
2nd Qtr. xxx xxx xxx
3rd Qtr. xxx xxx xxx
4th Qtr. xxx xxx xxx
TOTAL XXX XXX XXX

2018 1st Qtr. xxx xxx xxx

2nd Qtr. xxx xxx xxx
3rd Qtr. xxx xxx xxx
4th Qtr. xxx xxx xxx
TOTAL XXX XXX XXX

6. DISCREPANCY – INCOME TAX

Total VAT and NON-VAT

Sales/Receipts From All Per Return Discrepancy
Lines of Business
2017 1st Qtr. xxx xxx xxx
2nd Qtr. xxx xxx xxx
3rd Qtr. xxx xxx xxx
4th Qtr. xxx xxx xxx
TOTAL XXX XXX XXX

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 Annex “I”

2018 1st Qtr. xxx xxx xxx

2nd Qtr. xxx xxx xxx
3rd Qtr. xxx xxx xxx
4th Qtr. xxx xxx xxx
TOTAL XXX XXX XXX

In view thereof, it is recommended that a total penalty of _____________ and

Deficiency Value-Added Tax/Deficiency Income tax on the undeclared sales be collected
from taxpayer based on the violations above-stated.

Submitted by:

______________ ______________ ______________

Group Supervisor ______________ ______________
Members

Team Leaders:

______________
______________
______________

Recommending Approval: Approved:

___________________ ________________________________
LTS Office/RDO ACIR-LTS/ Regional Director
POS Evaluation on POS/CRM

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