RMO No. 12-2012 dated January 18, 2012 Implementation of eSales under RR No. 5-2005
► All taxpayers using CRMs, POS machines and other invoice/receipt generating machines enrolled in the eSales System, with or without sales transaction, are required to submit monthly sales report per machine to the BIR through the eSales System. Such monthly sales report per machine shall be submitted on or before the 8th day of the month (for taxpayers whose last digit of the 9-digit TIN is even number) and 10th day of the month (for taxpayers whose last digit of the 9th digit TIN is odd number) following the sales period.