Annex “B”

Taxpayer’s Registered Name :___________________________________________________

TIN and Branch Code :___________________________________________________
BUREAU OF INTERNAL REVENUE

Revenue Region No. ____ - ___________________

Revenue District Office No. _____ - _____________

POST-EVALUATION GUIDE FORM

IMPORTANT!!!
Please fill-out all the applicable information; otherwise, indicate “NOT APPLICABLE” or “N/A”.

I. GENERAL INFORMATION SHEET

Date of Post-Evaluation: Mission Order No.: Assigned to:

TYPE OF TAXPAYER
 Large Taxpayer  VAT-Registered
 Non-Large Taxpayer  Non-VAT Registered

Taxpayer Registered Name: Taxpayer Trade Name:

TIN and Branch Code: Head/Branch Office:

 Head Office
 Branch Office

Address:

Line of Business/Business Style:

Total No. of Machines and/or Terminals Used in Business:

BUSINESS REGISTRATION VERIFICATION CHECKLIST (Note: Use additional sheet if needed)

1. Is there a Certificate of Registration (COR)  YES REMARKS, if any
conspicuously posted within the business  NO
establishment?

2. Is there an “ASK FOR RECEIPTS”  YES REMARKS, if any

conspicuously posted within the business  NO
establishment?

3. Is there a BIR Form No. 0605 or Payment  YES REMARKS, if any

Page 1 of 8
__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name
 Annex “B”
Taxpayer’s Registered Name :___________________________________________________
TIN and Branch Code :___________________________________________________
Form on the Annual Registration Fee (ARF)  NO
conspicuously posted within the business
establishment?

II. MANUAL RECEIPTS/INVOICES USED

TYPE OF SALES DOCUMENT(S) USED: REMARKS, if any
 Sales Invoice
 Official Receipt
 Other Supplementary Receipts/Invoices,
e.g. Bill, Order Slip, Delivery Receipt, etc.
(please specify on the “Remarks” column)
SERIES RANGE(s) OF MANUAL RECEIPT/INVOICE REGISTERED
From To

MANUAL RECEIPTS/INVOICES VERIFICATION CHECKLIST

1. Are the manual receipts/invoices being used  YES REMARKS, if any
by the taxpayer registered with the Bureau?  NO
(If yes, please secure copy of Authority to Print
(ATP) and specify the ATP No(s). under the
“Remarks” column.)
2. Does the taxpayer issue manual  YES REMARKS, if any
receipts/invoices in case of system  NO
downtime?
(If No, recommend imposition of penalty and
advise taxpayer to issue manual
receipt/invoice.)
3. Does the taxpayer issue separate  YES REMARKS, if any
invoice/receipt for each line of business or  NO
industry type?
4. Does the taxpayer record or incorporate  YES REMARKS, if any
sales from manual receipts/invoices to the  NO
sales machines? (If not, how does the
taxpayer record sales from manual
receipts/invoices? Please specify under the
“Remarks” column)

III. PERMIT TO USE (PTU) SALES MACHINES (will use additional sheet for information of
each machine)
TYPE OF SALES MACHINES
 Cash Register Machine (CRM)  Special Purpose Machine (SPM)
 Point-of-Sales (POS) Machine  Server
 Branded  Acknowledgement/Collection Receipt
 Cloned  Sales Invoice/Receipt
 Cash Depository Machine
 Consolidator
 Handheld Machine

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__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name
 Annex “B”
Taxpayer’s Registered Name :___________________________________________________
TIN and Branch Code :___________________________________________________
 Roving Machine
 Others (Please specify)
POS SET-UP MACHINE
 Stand-Alone  Server
 Stand-Alone with Server Consolidator  Dumb Terminal
 Global  Receipting/Invoicing Machine
 Decentralize
 Others
TYPE OF PERMIT TO USE (PTU) ISSUED:
 Final PTU
 Provisional PTU
 PTU Special Purpose Machine
PTU NO.: MIN, if Machine Serial DATE ISSUED: VALID UNTIL:
applicable: Number:

PERMIT TO USE VERIFICATION CHECKLIST

1. Is there a PTU attached/posted or the PTU details  YES REMARKS, if any
shown* on each duly registered sales machine?  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
machine/device.
2. Is there a decal attached to the machine?  YES REMARKS, if any
 NO
3. For SPM: Does the machine generate principal  YES REMARKS, if any
receipts/invoices, i.e. 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.)
4. Are there machine(s) subject for repair?  YES REMARKS, if any
 NO

5. If answer to Section III, Item No. 4 is YES: Did the  YES REMARKS, if any
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 or location where the machine is being used?
(If yes, secure copy of the written notification.)
6. For Roving Machine(s): Is the machine registered  YES REMARKS, if any
with the RDO having jurisdiction over the  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 a  YES REMARKS, if any
letter request from the RDO where the roving  NO

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__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name
 Annex “B”
Taxpayer’s Registered Name :___________________________________________________
TIN and Branch Code :___________________________________________________
machine(s) are registered and/or from the RDO Q
having jurisdiction over the place or location
where the machine(s) will be used?
(If 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.)
8. For Machine(s) with Provisional PTU: Did the  YES REMARKS, if any
machine(s) undergo the process of Accreditation  NO
by the supplier/developer/software provider prior
to the prescribed period of three (3) months? (If
yes, require the taxpayer to request for the Final
PTU from its supplier/developer/software providers
and recommend the imposition of corresponding
penalties.)
9. Is the Machine User, a Pseudo-supplier?  YES REMARKS, if any
 NO
10. If yes: Is there compliance with the required  YES REMARKS, if any
quarterly submission of Summary List of Machines  NO
sold?

IV. INVOICING/RECEIPTING REQUIREMENTS

TYPE OF PAPER USED TO GENERATE RECEIPTS/INVOICES:
 Non-Thermal Paper
 Thermal Paper
INVOICING/RECEIPTING REQUIREMENTS VERIFICATION CHECKLIST
1. Does the invoice/receipt generated from the  YES REMARKS, if any
sales machines have all the required  NO
information pursuant to existing revenue
issuances?
2. If answer to Section IV, Item No. 1 of this  YES REMARKS, if any
form is NO: Are the following information  NO
reflected on the receipts/invoices generated
from the sales machines, to wit:

a. Taxpayer-user’s Name, Address,

Business Style (if any), TIN, Branch Code
and MIN;
b. Date of transaction and Serial Number  YES REMARKS, if any
of the receipt/invoice (with minimum of  NO
six digits running series);
c. A space provided for the Name, Address,  YES REMARKS, if any
TIN and Business Style (if any) of the  NO
buyer/client;
d. Description of the items/goods or  YES REMARKS, if any
nature of service, including its quantity,  NO
unit and total cost with VAT Amount;
e. For mixed transactions: the amounts  YES REMARKS, if any
involved must provide breakdown of  NO

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__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name
 Annex “B”
Taxpayer’s Registered Name :___________________________________________________
TIN and Branch Code :___________________________________________________
the following: VATable Sales, VAT
Amount, VAT Zero Rated Sales and VAT
Exempt Sales;
f. Name, Address and TIN of the  YES REMARKS, if any
Accredited Supplier of CRM/POS /Other  NO
Sales Receipting System/ Software;
g. Accreditation Number and the Date of  YES REMARKS, if any
Accreditation of the Accredited Supplier  NO
specifying the Date of Issuance and
Validity Date;
h. BIR Final PTU Number; and  YES REMARKS, if any
 NO

i. The phrase: “THIS INVOICE SHALL BE  YES REMARKS, if any

VALID FOR FIVE (5) YEARS FROM THE  NO
DATE OF PERMIT TO USE”;
j. The phrase: “THIS DOCUMENT IS NOT  YES REMARKS, if any
VALID FOR CLAIM OF INPUT TAX” (for  NO
non-VAT invoice/receipts and
supplementary receipts/invoices);
k. Senior Citizen and/or PWD details, if  YES REMARKS, if any
necessary, such as:  NO
i. SC/PWD TIN;
ii. SC/PWD ID;
iii. SC/PWD Discount;
iv. Signature of SC/PWD.

V. SALES BOOK/REPORT AND/OR BACK-END REPORTS

TYPE OF SALES BOOK/REPORTS: NAME OF SALES REPORTS GENERATED
 Manual Bound or Loose-leaf Sales Book (Please specify):
 Sales Book for Senior Citizen/PWD
 Computerized/Back-end Sales Report(s)
DETAILS OF SALES BOOK/REPORT
TYPE OF SALES DOCUMENT(S) GENERATED: REMARKS, if any
 Sales Invoice
 Official Receipt
 Other Supplementary Receipts/Invoices,
e.g. 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 Z-READING

From To

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__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name

Taxpayer’s Registered Name
TIN and Branch Code
TOTAL SALES REPORTED FOR THE CURRENT
PERIOD COVERAGE:
Annex “B”
:___________________________________________________
:___________________________________________________
TOTAL SALES REPORTED FOR THE PREVIOUS PERIOD
COVERAGE:

SALES REPORT VERIFICATION CHECKLIST

1. Does the Sales Book/Report reflect the  YES REMARKS, if any
transactions sequentially based on the series  NO
range used within the period coverage?
2. Does the Sales Book/Report reflect various  YES REMARKS, if any
discounts, such as but not limited to: Regular  NO
Discount, Employee Discount, Promotional
Discount, whichever is applicable? (Please
specify the type of discounts offered by the
taxpayer, if any.)
3. For VAT-Registered Taxpayer with mixed  YES REMARKS, if any
sales transactions: Are the type of sales  NO
disclosed separately, i.e., VATable Sales, VAT-
Exempt Sales, Zero-Rated Sales, etc.
4. Are there separate reports for Cancelled,  YES REMARKS, if any
Void, Return, Refund and other adjustments,  NO
whichever is applicable to the taxpayer’s type
of industry?
5. Are there separate reports for transactions  YES REMARKS, if any
involving Senior Citizen and/or Person with  NO
Disability (PWD)?
6. Are the records reflected on the Sales  YES REMARKS, if any
Book/Report updated?  NO
7. For taxpayer maintaining Manual  YES REMARKS, if any
Bound/Loose-Leaf Books of Accounts: Does  NO
each sales machine being used has its own
Sales Book?
(If yes, please affix signature on the last
entries made and secure a copy of the same.)
8. Are the sales machines connected to or  YES REMARKS, if any
interfaced with a Computerized Accounting  NO
System or Computerized Books of Accounts?

VI. TECHNICAL REQUIREMENTS

TECHNICAL REQUIREMENTS VERIFICATION CHECKLIST
1. Is the machine non-resettable?  YES REMARKS, if any
 NO

2. Is the machine resettable?  YES REMARKS, if any

 NO

3. If the answer to Sec. VI, Item No. 2 is YES: Is  YES REMARKS, if any
the machine equipped with a reset counter  NO

Page 6 of 8
__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name
 Annex “B”
Taxpayer’s Registered Name :___________________________________________________
TIN and Branch Code :___________________________________________________
number that advances by 1 every time the
“Accumulated Grand Total” of machine
resets?
4. In relation to Sec. VI, Item No. 3: Is the  YES REMARKS, if any
machine equipped with a reset counter  NO
number that can be a prefix or suffix of the
invoice/receipt number every time the
invoice/receipt serial number is already
exhausted/used up?
5. Is the machine actually switched to “Training  YES REMARKS, if any
Mode” or “No Sale Transaction Mode”?  NO
6. If the answer to Sec. VI, Item 5 is YES: Does  YES REMARKS, if any
the receipt/invoice reflect the statement:  NO
“THIS IS NOT AN OFFICIAL RECEIPT/SALES
INVOICE” (RMO No. 10-2005)?

VII. 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)

Page 7 of 8
__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name

Taxpayer’s Registered Name
TIN and Branch Code
________________________________
Date of Post-Evaluation
Annex “B”
:___________________________________________________
:___________________________________________________

Witness/es:

________________________________ ________________________________
(Signature over Printed Name) (Signature over Printed Name)

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__________________________ Post-Evaluation Guide Form
Taxpayer/Authorized Representative
Signature over Printed Name