Quick guide to eSales and what it means for your business

What is eSales and who are required to submit reports?

The eSales System is the process of reporting the gross monthly sales of taxpayers electronically. The system automates the monitoring and reporting of the gross monthly sales per registered CRM/POS or any other similar business machines generating receipts or invoices. Through eSales, taxpayer monthly sales shall be monitored by BIR.

All taxpayers engaged in business using Cash Register Machine (CRM), Point of Sale (POS) System and Other Sales Machines (OSM) or any other similar devices through different channels.

How to register in ESales System?

  • The Authorized Users and/or authorized representatives of the taxpayer shall fill up and submit the Annex “A” of the RMC No. 45-2014 to concerned Revenue District Office (RDO)/ Large Taxpayer District Office (LTDO)/Large Taxpayers Assistance Division (LTAD)/ Excise Large Taxpayers Regulatory Division (ELTRD) for account enrolment.
  • The taxpayers are required to enroll their respective authorized users/representatives to esales.bir.gov.ph portal prior to use of the enhanced and integrated eSales.
  • Account enrollment application shall be one (1) authorized user per Tax Identification Number (TIN) basis, or one authorized user in behalf of multiple Branches, whichever is applicable/convenient to the taxpayer.

When to report eSales?

All taxpayers using CRM/POS and/or other similar business machines with TIN ending in even number shall report their sales on or before the 8th day after the month of sale via the eSales while those with TIN ending in odd number shall report their sales 10 days after the month of sale.

Why report eSales?

In line with the Bureau’s continuing efforts to improve taxpayers’ voluntary compliance and increase revenue collections, there is a need to strengthen enforcement capabilities through effective monitoring and validation of the accuracy of sales declaration generated POS/CRM and/or other similar business machines from manual invoices/receipts/supplemental commercial documents.

Any taxpayer required to transmit sales data to the Bureau’s electronic sales reporting system but fails to do so, shall pay, for each day of violation, a penalty amounting to one-tenth of one percent (1/10 of 1%) of the annual net income as reflected in the taxpayer’s audited financial statement for the second year preceding the current taxable year for each day of violation or Ten thousand pesos (₱10,000), whichever is higher: Provided, That should the aggregate number of days of violation exceed one hundred eighty (180) days within a taxable year, an additional penalty of permanent closure of the taxpayer shall be imposed. (Section 264-A under Chapter II, Title X of the NIRC, as amended).