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SU B] ECT : CLARIFICA,TION Ol' I'riE

PI{CVISIONS ON THE SUBrlllSSlON OF
MONTHLY VIA THE ELECTRONIC SALES (ESALES)
ESALES ITEPORT
REPOTTTINC SYSTEM PRESCRIBED UNDER I].EVENUE RECUL,A.TIONS
(RR) NO. s-2005 AND REVENUE MEMOI?.ANDUM ORDER (RiVlO) NC'
12-2412

TO : Al! internal Revenue Oificials, r,nplovees ancl Others Concernecl

e.Sa/es is a real iilre relrortiirg oirlir-ie o1-actual s;rlcs transaclions recorded bv Cash
llcgrster Machine (CRr\,1)/Point-oi Sales (PC)S) nra,clrine, rlr otlrcr salcs nrachines atrd/or
sol.tr,r,are. In as nrr,rctr as lhe CRM/POS nrachlnes are i-equirecl to be t.rlller-Jrrooi, thet'ai'c
erpecied to coniain the origrnal data that should ser\/e as basis tor tax assessnrent ltt revcnue
e>larrrilrers. Hence, sales recorcls contained iherein shall not be allor'r,ed to be altered or
.rrrended e\cepl ott rlcrilorioLr\ ( dse\.
.1
Horve\rer, in the course oi ilrplenrer-rtation o1 RR No. 5-1005 and RMO No 2-20l2,
it r,r.as ascei'taincd tlrat several adl ustrrrents,/anrendnrents tt,ere nrade ot-r the alr-ro'-ttr' oi
nronthly eSales as reported resulting in tl're recor-rstitution oi sales as recorded in CRM/POS
nrach i nes.

in viern,ihereof, anv iri the an'rount of ntonthlt'sales rePorted, shall

anrencin-ieni
to the concerneci LTS lnvesiigating Office/Reven.ie
reclirir-e a written ir-istiiicaLion addres-.eci
Distlct Cifice (RDO) u,ith the corresponding adjusting entries properlt recoi-ded in tire
Books of Accounts Thus, nrortl'riv eSales reports sirall be sr-rbjected to valiciationivei'iiication
bv ihe coircerned offices, ltrovided that no electronir- Leiter of Authoritv (eLA)/Letter Noiice
(LN) has been issuei covering the said particular nronih, oihert,"ise, an incidei'rt report cn ii.e
post validaiion/inspeciion condirctecl b;'the corrcernecl inr,,estigating offices shall be
consolidated r,r,ith tlre ongoirg audiili nvestigatlon covei-ed by'the eLA/LN. Taxltat,ers u,lro
failed to complv rvith the ioregoing requirernents shall be inclLrcled in the prioriiv audit
progranr of the concerr-red irrvestiBating oifi ces.

AII internal i-evenLle officials ancl en'rpiovees arc herebv enioined to give ihis Cirr-.irlai'
as i.,r,icie a publicit)' as possiblc.

i'"'" i-;"'"'-
jplci'NTo-HENARES
Kl M S.
Conrnr iss i or:rer;sf 1,r1.rra I Reven r-re
fifr
il 35 0 S 3
H2