‘Annex "5?" BUREAU OF INTERNAL REVENUE RevenueRegion No.__~ Revenue District OFficeNo. POST-EVALUATION GUIDE FORM IMPORTANT! lease flout al the applicable Information; otherwise, Indicate “NOT APPLICABLE” or “N/A. |.__ GENERAL INFORMATION SHEET Date of Post Evaluation: Mission Order No ‘Assigned tor "TYPE OF TAXPAYER Titarge Taxpayer 0 VAT-Registered Ul Nom-Large Taxpayer G Non-VAT Registered Taxpayer Registered Name: ‘Taxpayer Trade Name: TIN and Branch Code: WeadlBranch Office: LD Head office 1D Branch Office ‘address: Line of Business/Business Style: ‘Total No. of Machines andjor Terminals Used in Business: ‘BUSINESS REGISTRATION VERIFICATION CHECKLIST (Note: Use addtional sheet if needed) 1. 5 there a Certificate of Registration (COR) | [ YES REMARKS, iFany conspicuously posted within the business | NO establishment? is there an “ASK FOR RECEIPTS | 0 VES REMARKS, Fany conspicuously posted within the business |: NO establishment? 3+ Is there a BIR Form No. 0605 or Payment Form | [YES | REMARKS, if any fon the Annual Registration Fee (ARF) |” NO Page 1 of 7 Post. Evlaton Guide Form Taxpayer/Authorized Rapresentative Signature over Printad Name‘Taxpayer's Registered Name ‘TWNand Branch Code ‘Annex "5?" conspicuously posted within the business establishment? Ul__MANUAL RECEIPTS/INVOICES USED "TYPE OF SALES DOCUMENT(S) USED: 1 Sales invoice 5 Offical Receipt 1 Other Supplementary Receipts/invoices, ‘©. Bill, Order Slip, Delivery Receipt, etc. (please specify on the “Remarks” column) REMARKS, Fany ‘SERIES RANGE(s) OF MANUAL RECEIPT/INVOICE REGISTERED From To [MANUAL RECEIPTS/INVOICES VERIFICATION CHECKLIST. Are the manual receiptlinvoices being used by the taxpayer registered with the Bureau? (if yes, please secure copy of Authority to Print (ATP) and specify the ATP No(s) under the Remarks” column.) YES REMARKS, ifany No Does the taxpayer fue manual raceipte/invoices in cate of system downtime? (if No, recommend imposition of penalty and advise taxpayer to issue manual receiptlinvoice.) TES REMARKS, any ENO 3 Does the taxpayer sue separate involce/receipt for each line of business or industry type? Does the taxpayer record or incorporate sales from manual receiptslinvoices to the sales machines? (If not, how does the taxpayer record sales from manual recelptsfinvoices? Please specify under the “Remarks” column) YES REMARKS, ifany ENO ves REMARKS, ifany TNO each machine) |, PERMIT'TO USE (PTU) SALES MACHINES (will use additional sheet for information of "TYPE OF SALES MACHINES 1 Cash Register Machine (CRM) 1 Point-of Sales (POS) Machine 1 Spectal Purpose Machine (SPM) L Server Texpayer/Authorized Repreventative Signature over Printad Name © Branded [ Acknowledgement/Collection Receipt © Cloned [Sales invoice/Receipt E €ash Depository Machine consolidator EC Handheld Machine Roving Machine Others (Please specify) (POSSETUP ‘MACHINE Page 2 of 7 Post. Evlaton Guide Form‘Annex "5?" ‘Taxpayer's Registered Name ‘TWNand Branch Code Tistand-Alone T Server Stand-Alone with Server Consolidator Dumb Terminal Global [ Recelpting/invoicing Machine "Decentralize others ‘TYPE OF PERMIT TO USE (PTU) ISSUED: 1 Final Pru 1 Provisional PTU 5 PTUSpecial Purpose Machine PTUNO: | MIN, if Machine Serial | DATEISSUED: | VALID UNTIL: applicable: Number: PERMIT TO USE VERIFICATION CHECKLIST 1s there a PTU attached/posted or the PTU detalls | YES REMARKS, ifany shown* on each duly registered sales machine? | 1 NO “NOTE: For handheld machines/devices: the details of PTU must be shown on the start-up screen due to the size of the handheld device or a copy either attached or integrated as part of the handheld machineldevice. 2 Is therea decal attached to the machine? 1 YES REMARKS, fany No 3 For SPM: Does the machine generate principal |" VES REMARKS, fany receipts/invoices, Le. Official Receipt or Sales | |: NO Invoice? (if yes, please seal the machine and recommend Imposition of penalties, then advise taxpayer to register machine as CRM, POS machine, etc.) Are there machine(s) subject for repair? YES REMARKS, ifany ENO 5 W answer to Section I, em No.4 1s VES: DId the | DYES REMARKS, IFany taxpayer submit a written notification prior to the | NO repair of sales machines addressed to the Revenue District Office (RDO) having jurisdiction over the place o location where the machine is being used? (ifyes secure copy ofthe writen notification) For Roving Machine(s): 1s the machine registered | VES REMARKS, ifany with the RDO having jurisdiction over the | 1 No taxpayer's Head office? (if not, please specify the RDO where the roving machine is registered under the “Remarks” column.) 7 For Roving Machine(s): Did the taxpayer submit | [YES REMARKS, any letter request from the RDO where the roving | [NO rmachine(s) are registered andlor from the RDO | Q having jurisdiction over the place or location where the machine(s) willbe used? Page 3 of 7 Post. Evluton Guide Form Taxpayer/Authorized Rapresentative Signature over Printad Name‘Annex "5?" ‘Taxpayer's Registered Name TWNand Branch Code Gf yes, secure a copy of the letter request to use roving machine(s) and the period when the machines will be used at Its current location.) & For Machine(s) with Provisional PTU: Did the |) YES REMARKS, any rmachine(s) undergo the process of Accreditation | (: NO by the supplierdeveloper/software provider prior to the prescribed period of three (3) months? (If yes, require the taxpayer to request forthe Final PTU from its supplierideveloperisoftware providers and recommend the imposition of corresponding penalties.) Is the Machine User, a Pseudo-supplier? 1 YES REMARKS, any No. 10. If yes: Is there compliance with the required | 0 YES REMARKS, any ‘quarterly submission of Summary List of Machines | |. NO sold? IV.___INVOICING/RECEIPTING REQUIREMENTS, ‘TYPE OF PAPER USED TO GENERATE RECEIPTS/INVOICES: 1 Non-Thermal Papet 5 Thermal Paper INVOICINGIRECEIPTING REQUIREMENTS VERIFICATION CHECKLIST 1% Does the invoicelreceipt generated from the | YES REMARKS, fany sales machines have all the required | 11 No Information pursuant to existing revenue ‘issuances? 7 Hanswer to Section IV, Item No.1 of this form | YES REMARKS, any Is NO: Are the following information reflected | 1: NO fon the receiptsjinvoices generated from the sales machines, to wit: ‘a. Taxpayeruser's Name, Address, Business Style (#f any), TIN, Branch Code land MIN; ’b. Date of transaction and Serial Number of | 0 YES REMARKS, any the receipt/invoice (with minimum of six | ENO digits running series); ‘© Aspace provided for the Name, Address, | 0 YES REMARNS, Hany TIN and Business Style (if any) of the | No bbuyer/lient; ‘@_ Description of the items/goods or nature | 0 YES REMARKS, Hany of service, including its quantity, unit and | [2 NO total cost with VAT Amount; ‘& For mixed transactions: the amounts | 0 YES REMARKS, fany Involved must provide breakdown of the | [: NO following: VATable Sales, VAT Amount, VAT Zero Rated Sales and VAT Exempt Sales; Page 4 of 7 Post. Evluton Guide Form Taxpayer/Authorized Rapresentative Signature over Printad Name‘Annex "5?" ‘Taxpayer's Registered Name TWNand Branch Code Name, Address and TIN ofthe Accredited |" YES REMARKS, fany Supplier of CRM/POS [Other Sales | |: NO Recelpting System/ Software; & Accreditation Number and the Date of | VES REMARKS, any ‘Accreditation of the Accredited Supplier | (. NO specifying the Date of Issuance and Validity Date; ‘h.BIRFinal PTU Number; and YES REMARKS, fany No The phrase: “THIS INVOICE SHALL BE | YES REMARKS, fany VALID FOR FIVE (5) YEARS FROM THE | 1: NO DATE OF PERMIT TO USE”; The phrase: “THIS DOCUMENT IS NOT | U YES REMARKS, ifany VALID FOR CLAIM OF INPUT TAX” (for | C NO non-VAT —invoicelreceipts. and supplementary receiptsjinvoices); Senior Citizen andlor PWD details, f | 1 YES REMARKS, ifany necessary, such as: co No i. SCPWD TIN; ii, SCPWD 1D; 'SCIPWD Discount; Iy._ Signature of SCIPWD. V.__ SALES BOOK/REPORT AND/OR BACK-END REPORTS ‘TYPE OF SALES BOOK/REPORTS: ‘NAME OF SALES REPORTS GENERATED 1 Manual Bound or Looseleaf SalesBook _| (Please specify): {Sales Book for Senior Citizen/PWD 5 Computerized/Back-end Sales Report(s) DETAILS OF SALES BOOK/REPORT "TYPE OF SALES DOCUMENT(S) GENERATED: REMARKS, Ifany 1 Sales Invoice 15 Offical Receipt 5 Other Supplementary Recelptsiinvoices, ‘¢. Bill, Void Slip, Return Slip, etc. (please specify on the “Remarks” column) ‘SERIES RANGE(s) OF INVOICE/RECEIPT USED BASED ON Z-READING From To PERIOD COVERAGE BASED ON 7 READING. From To "TOTAL SALES REPORTED FOR THE CURRENT TOTAL SALES REPORTED FOR THE PREVIOUS PERIOD PERIOD COVERAGE: COVERAGE: Page 5 of 7 Post. Evlaton Guide Form Taxpayer/Authorized Rapresentative Signature over Printad NameTaxpayer's Registered Name TWNand Branch Code ‘Annex "5?" ‘SALES REPORT VERIFICATION CHECKLIST System or Computerized Books of Accounts? % Does the Sales BooklReport reflect the | YES ‘REMARKS, ifany transactions sequentially based on the series | 7 NO range used within the period coverage? 2 Does the Sales Book Report reflect various | © YES "REMARKS, ifony discounts, uch as but not limited tor Regular | 1 NO Discount, Employee Discount, Promotional Discount, whichever Is applicable? (Please specly the type of discounts offered by the taxpayer, ifany.) 3 For VAT Registered Taxpayer with mixedsales | 0 YES REMARKS, iFany transactions: Are the type of sales disclosed | 1 NO separately, ie, VATable Sales, VAT-Exempt Sales, Zero-Rated Sales, ete % Are there separate reports Tor Cancelled, | YES REMARKS, FFany Void, Return, Refund and other adjustments, | ‘NO whichever is applicable to the taxpayer's type of industry? 5 Are there separate reports for wansactions | YES REMARKS, iFany involving Senior Citizen andjor Person with | NO Disability (PWD)? % Are the records reflected on the Sales | VES REMARKS, ifany Book/Report updated? NO 7% For taxpayer maintaining Manual | YES REMARKS, ifany BoundiLoose-Leaf Books of Accounts: Does | : NO each sales machine being used has its own Sales Book? (if es please afi signature on the lat entries made and secure a copy of the same.) % Are the sales machines connected to or | 0 VES REMARKS, ifany interfaced with a Computerized Accounting | (: NO VI_ TECHNICAL REQUIREMENTS ‘TECHNICAL REQUIREMENTS VERIFICATION CHECKLIST Is the machine nom-resettable? YES ENO REMARKS, Hany 1s the machine resettable? TES ENO REMARKS, any 3 Ifthe answer to Sec. Vi, Item No. 2 is YES: 15 the machine equipped with a reset counter number that advances by 1 every time the “pccumulated Grand Total” of machine resets? ES ENO REMARKS, any ‘%__Inrelation to Sec. Vi, item No. 31s the machine equipped with a reset counter number that ves ENO REMARKS, any Texpayer/Authorized Repreventative Signature over Printad Name Page 6 of 7 Post. Evlaton Guide Form‘Annex "5?" ‘Taxpayer's Registered Name TWNand Branch Code ‘an be a prefix or suffix of the Involee/recelpt number every time the invoicelreceipt serial ‘number Is already exhausted/used up? 5. Is the machine actually switched to “Training | () YES REMARKS, any Mode” or “No Sale Transaction Mode”? No 6. iftheanswer to Sec. Vi,item5is YES: Does the | YES REMARKS, any receiptlinvoice reflect the statement: “THIS IS | [ NO NOT AN OFFICIAL RECEIPT/SALES INVOICE” (RMO No. 102005)? Vil___ OTHER OBSERVATIONS AND/OR FINDINGS. Prepared by: Revenue Officer (Signature over Printed Name) Revenue Officer (Signature over Printed Name) Conformed by: Taxpayer/Taxpayer’s Representative (Signature over Printed Name) Date of Post Evaluation Witness[es: ‘Gignature over Printed Name) (Gignature over Printed Name) Page 7 of 7 Post. Evlaton Guide Form Taxpayer/Authorized Rapresentative Signature over Printad Name