Annex “J”

Large Taxpayers Service (LTS)/Revenue Region (RR) No. _____________

Large Taxpayers Service (LTS) Office/Revenue District Office (RDO) No. __________

January 09, 2023

XXX-XXX-XXX
XXX-XXX-XXX
XXX-XXX-XXX
TIN: XXX-XXX-XXX

Madam:

This has reference to the Post Evaluation of your company’s compliance with the existing
revenue orders/issuances on the Use of Cash Register Machine (CRM)/Point-of-Sales (POS) Machine
and validation of compliance requirements at XXX-XXX-XX-XXX- located at XXX-XXX-XXX-XXX which
was conducted by the team headed by XXX-XXX-XXX-XXX pursuant to Mission Order No. XXX-XXX-
XXX-XXXX dated XXX-XXX-XXX.

Relative thereto, we would like to inform you that the following violations were found by the
Group(s) during the conduct of post evaluation:

1. Non posting of Payment Form (BIR Form 0605) in the customer areas of the aforementioned
__________________________.

As provided under Sec. 241 of the 1997 National Internal Revenue Code (NIRC) – “Exhibition of
Certificate of Payment at the Place – The certificate or receipts showing payment of taxes issued
to a person engaged in business subject to annual registration fee shall be kept conspicuously
exhibited in plain view in or at the place where the business is conducted…xxx”

2. Provisional Receipt with Serial Numbers _______________ is being used at your ___________
branch but no Authority to Print was secured for its printing and use.

Section 238 of NIRC – Printing of Receipts or Sales or Commercial Invoices – “All persons who are
engaged in business shall secure from the Bureau of Internal Revenue an authority to print
receipts or sales or commercial invoices before a printer can print the same…xxx”

RR 2-78 – Printing of Receipts or Sales or Commercial Invoices – Sec. 2 Definition of Terms (c) –
Sales or Commercial Invoices – “a written account if goods sold or services rendered…xxx
whatever name it is called in the ordinary course of business evidencing sales and transfer or
agreement to sell… e.g. purchase orders, job orders, provisional and temporary receipts…xxx”

3. Non posting of Final Permit to Use CRM/POS machines in your establishment at

___________________________, located at __________________ and at
____________________, located branches. The group requested to see the permit, but such
was not to presented at the time of inspection.

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 Annex “J”

Section 9 of RR No. 11-2004 provides that – “A Permit to Use must be securely attached to the
back of the machines to which it refers and must be conspicuously visible to the public.”

Based on the above findings, please pay the Total Compromise penalty of
P__________________ for the above-stated violations within thirty (30) days from receipt of this
letter, otherwise we will be constrained to make the necessary actions as prescribed under the
existing revenue issuances. Attached is a schedule showing the violations found per branch and the
corresponding penalty for each violation.

Please be guided accordingly.

ACIR-LTS/Regional Director

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