Rmc 24-02 Format Sls-slp

Copyright 1994-2008 CD Technologies Asia, Inc. Philippine Taxation 2007 1

June 28, 2002

REVENUE MEMORANDUM CIRCULAR NO. 24-02

SUBJECT : Prescribing the Required Procedure and Electronic Format in

the Submission of Quarterly List of Sales/Purchases.

TO : All Revenue Officials, Employees and Taxpayers Concerned

Pursuant to the provisions of Section 4 of Revenue Regulations 8-2002 dated

June 13, 2002 and in order to strengthen VAT administration, an automated

compliance monitoring and matching system called Reconciliation of Listings for

Enforcement (RELIEF) was developed and is now ready for implementation.

The RELIEF System requires VAT taxpayers to submit quarterly Summary

List of Sales [(for those whose quarterly sales/receipts (net of VAT) exceeds Two

Million Five Hundred Thousand Pesos (P2,500,000.00)] and Summary List of

Purchases [(for those whose quarterly total purchases (net of VAT) exceeds One

Million Pesos (P1,000,000.00)] containing monthly totals per regular

customer/supplier as well as from casual customers/buyers with individual sales

amounting to One Hundred Thousand Pesos (P100,000.00) or more, in an electronic

format on or before the 25th day of the month following the close of the taxable

calendar or fiscal quarter, using any of the following systems:

1. Excel format;

2. Taxpayer's own Extract Program; or

3. Data Entry Module developed by the BIR (available for

downloading from the BIR website (http://www.bir.gov.ph) or in

diskette or CD upon request, but upon submission of a blank

diskette/CD by the requesting taxpayer).

In this regard, the electronic file record format for sales, purchases and

importations under the RELIEF System is hereby prescribed, together with the

necessary guidelines and job aids, as shown and discussed in detail in the following


annexes:

DESCRIPTION ANNEX

A. Electronic File Record Format for SALES

a. Header Record for Sales A-1

b. Detail Record for Sales A-2

c. Sample File for Summary List of Sales A-3

B. Electronic File Record Format for PURCHASES

a. Header Record for Purchases B-1

b. Detail Record for Purchases B-2

c. Sample File for Summary List of Purchases B-3

C. Electronic File Record Format for IMPORTATIONS

a. Header Record for Importations C-1

b. Detail Record for Importations C-2

c. Sample File for Summary List for Importations C-3

D. Guidelines on File Creation D

E. Data Entry Job-Aid E

F. Screening and Validation Job-Aid F

The number of electronic files transmitted to the Revenue Data Center

(RDC)/Information System Operations Service Data Center (ISOS-DC) shall be

counted based on the transaction type per month one transaction type per month is

considered one file. Transaction types are sales, local purchases and importation.

A Data Validation Module shall be made available for those taxpayers who

would opt to use the Excel Format or their own Extract Program. The same could be

downloaded from the BIR's website or made available in diskette or CD upon request.

Once the threshold amount is reached for sales or purchases, VAT taxpayers


shall be required to submit the summary lists for the next three (3) succeeding

quarters, regardless of whether or not such succeeding taxable quarter sales or

purchases exceed the threshold amounts. The determination of the threshold amount

would include taxable (net of VAT), zero-rated and exempt transactions. The

quarterly summary list of sales or purchases, whichever is applicable, shall be

submitted to the Revenue District Office (RDO) or Large Taxpayers District Office

(LTDO) or Large Taxpayers Assistance Division (LTAD) having jurisdiction over the

taxpayer. Only diskettes readable upon submission shall be considered as duly

filed/submitted Quarterly Summary List of Sales and Output Tax/Purchases and Input

Tax/Importations. Failure to submit the aforementioned quarterly summary lists in the

manner prescribed above shall be punishable under the pertinent provisions of the

Code and regulations. ETDSAc

All concerned are hereby enjoined to be guided accordingly and give this

circular as wide a publicity as possible.

(SGD.) REN G. BAEZCommissioner of Internal Revenue

Annex A-1 Relief System

Reconciliation of Listings for Enforcement

FILE RECORD FORMAT FOR SALES

HEADER RECORD for SALES


Annex A-2 DETAIL RECORD for SALES


Annex A-3


Annex B-1 FILE RECORD FORMAT FOR PURCHASES

(excluding services rendered by NON-RESIDENTS)

HEADER RECORD for PURCHASES


Annex B-2 DETAIL RECORD for PURCHASES

Annex B-3


Annex C-1 FILE RECORD FORMAT FOR IMPORTATIONS

HEADER RECORD for IMPORTATIONS


Annex C-2 DETAIL RECORD for IMPORTATIONS


Annex C-3


ANNEX D

RELIEF SYSTEM

Reconciliation of Listings for Enforcement

GUIDELINES ON FILE CREATION

FILE NAMING CONVENTION

INFORMATION: Summary List of Sales, Purchases, and Imports

FILE MEDIA: 1.44 MB Diskettes

FILE RECORD FORMAT: Comma Separated Value (CSV)

FILE NAME: 999999999TMMYYYY.DAT where

999999999 represents the TIN of Owner of Summary List

T represents the type of transaction where

S is for Sales

P is for Purchases

I is for Importations

MM represents the month of transaction

YYYY represents the year of transaction

CREATING THE FILE

(The BIR offers the taxpayer a Data Entry Program to facilitate the creation of the

Summary List of Sales and Purchases. However, if the taxpayer opts to use other file creation

methods other than the Data Entry program, the BIR endorses the prescribed File Record

Format and recommends that the following be used as guidelines.)

One data file must contain only one type of transaction for one taxable

month. Multiple transaction types for multiple taxable months within

one data file will not be accepted. Following the standard file naming

convention, a data file must contain only one transaction type for one

taxable month.

Do not use header column names. Also known as columnar headings,

header column names are descriptive names used by the user to guide

them on the contents of a specific column. Before saving the data file,

make sure that header column names are not included in any of the rows.


The first record/row must contain information on the Owner of the

summary lists. For example, in the summary list of Sales, it must contain

the total amount of taxable sales, the total amount of exempt sales, the

total amount of zero-rated sales, and the total amount of output VAT

declared by the Owner for the whole taxable month, regardless of

Customer. Hence, the first record/row can be regarded as the "control

record".

The second and all succeeding records/row must contain information on

the consolidated transactions by Customer for the month. For example,

in the summary list of Sales, if the Owner had six (6) sales transactions

with Customer A within the taxable month, then Customer A record will

appear only once, reflecting the consolidated sales transactions for the

month. Hence, all Detail records will reflect one distinct record/row for

each Customer or Supplier.

Follow the column sequence and the specified field type, field length,

and field format, as prescribed in the File Record Format for Header and

Detail Records. Default values are defined for transaction type and

record type, while the TIN, Name and Address of all taxpayers are

required fields.

The following text fields must not contain any special characters

(commas, apostrophes, quotes, colons, periods, etc.):

o TIN of Owner/Customer/Vendor

o REGISTERED NAME of Owner/Customer/Local or Foreign

Vendor

o LAST_NAME, FIRST_NAME, MIDDLE_NAME of

Owner/Customer/Vendor

o TRADE NAME of Owner

o ADDRESS1, ADDRESS2 of Owner/Customer/Local Vendor

o COUNTRY OF ORIGIN of Foreign Vendor

Except for the decimal point to indicate centavos, all amount values

must not contain commas or special characters. For example,

P123,456,789.02 should be encoded as 123456789.02. If the amount

field pertains to a null or blank value, encode the value as zero as in 0. If


amount is less than zero use minus sign to indicate a negative value, for

example 1234.50.

Text fields with number values should be left padded with zeroes. The

following fields should be treated as text fields, and not numeric, hence

must be able to store leading zeros, if necessary. For example:

o TIN: TIN 002-567-890 should appear as 002567890, not as

2567890

o RDO Code: RDO Code 32 should appear as 032, not as 32

o Taxable Month: August 31, 2002 should appear as 08/31/2002,

not as 8/31/2002

The data file should be in comma-delimited text format with a .dat

extension name (filename.dat). A comma-delimited file is a text file

where each column/field value is separated by a comma.

If diskette space is not sufficient to contain one data file, the data file

should be compressed first at the hard disk. Copy the compressed file to

a diskette and indicate in the sticker label that the file is compressed.

DISKETTE LABELING

Use a sticker label when identifying or labeling the proper diskettes

Indicate the correct RDO code, TIN and Name of taxpayer on the

diskette

Indicate the correct data filenames contained in each diskette by

following the prescribed file naming convention stated above for

Summary Lists.

ANNEX E


TABLE OF CONTENTS

PAGE

A. LOG-IN 1

B. ADD/UPDATE SALES TRANSACTION 5

C. SALES INQUIRY SCREEN 7

D. GENERATE FILE 8

E. ADD/UPDATE PURCHASE TRANSACTION 9

F. PURCHASE INQUIRY SCREEN 11

G. GENERATE FILE 12

H. IMPORTS TRANSACTION SCREEN 13

I. IMPORTS INQUIRY SCREEN 14

J. GENERATE FILE 15

K. TAXPAYER LISTINGS SCREEN 16

L. UTILITIES 17

A. Login


1. Click the icon on RELIEF System Data Entry and the User Login pop up will

appeal. Encode the and , then click the button or press.


2. The BIR Relief Main Menu will appear together with the BIR System Message

pop-up. Then click the button or press.

Note: The BIR System Message pop-up will appear only on the initial

installation of this program to capture Owner's Information.


3. The


4. Fill in all mandatory fields. Choose accounting period being used. The system

default is Calendar Year and is 12. If however the Fiscal Year is being

used, fill in the field by clicking the arrow button for month selection.

The button is used to undo encoding or when the user does not want to save the

encoded data of the owner. Once the Owner's Information screen is filled up, click

and buttons. TEAICc

In order to update information, click button on the BIR Relief Main

Menu and Owner's Information screen will appear. Click to make necessary updates,

then and .

5. After saving the encoded owner's information, the BIR Relief Main Menu screen

will appear. The selection buttons for RELIEF System are displayed and activated. Click the

button to encode sales transactions.


6. The Sales Transaction Menu will appear. The filed is defaulted to the

current year. Click the arrow on the field to choose the month of the sales

transaction, then click button for data entry or the button for

inquiry.

B. Add/Update Sales Transaction


7. After clicking the button on the Sales Transaction Menu, the

screen will appear. Click the button to encode new transactions.

Fill in all mandatory fields. The and fields are

automatically populated.

The button may be used to undo encoded data not yet saved. Click

button after encoding transactions. Click button to go back to Sales

Transaction Menu.

8. All buttons are displayed and activated when two or more transactions have

been saved. User may use all activated buttons (i.e. Top>, , , ,

) to go to other records. The button is used if there are corrections on the

saved data and the button is used to erase saved data. Click to go back to

Sales Transaction Menu.


C. Sales Inquiry

9. To inquire on a sales record, enter the year to be searched (defaulted to current

year) and click button on the Sales Transaction Menu. The screen will appear. Check the transaction month by clicking the appropriate box,

then click the button. The >Sales Inquiry> screen will appear where files are


sorted by sequence number. To sort by other categories, select and click a particular column

where files will be arranged according to the chosen category (e.g. TIN, Registered Name,

Last Name).

10. Click button and a pop-up will appear. Encode the

TIN or Registered Name/Trade Name or Taxpayer's Name (Individual) of the specific

taxpayer record to be viewed, click button and the sales transaction/s of said taxpayer

will be highlighted. Click button to go back to Sales Transaction Menu.

D. Generate File


11. To load/save data encoded into the diskette, click button on

the Sales Transaction Menu. A pop up screen will appear. Specify the folder

where to save the encoded data, then click button.

Note: If the file created to be save is voluminous and the diskette space is not

sufficient, save it first to drive (C:) and compress the file. Copy the

compressed file to a new diskette and label the diskette "Compressed File".

The user may use any of the following to compress files: ARJ, PKZIP,

WINZIP.


12. A pop up message asking "Do you want to view the file created?" will appear. If

the button is clicked, the flat file will appear. If the button is clicked, a pop up

message stating that the file was successfully created will appear. Click to go back to

Sales Transaction Menu screen.

E. Add/Update Purchase Transaction

13. To purchase transactions, click the button on the

BIR Relief Main Menu and Purchase Transaction Menu will appear. Then, follow procedures


on encoding sales transactions (step no. 7).

14. The field on the Purchase Data Entry is mandatory. , and fields are automatically

computed and filled in.

Purchase Data Entry Screens


15. All buttons are displayed and activated when two or more transactions have


been saved. User may use all activated buttons (i.e. , , , ,

) to go to other records. The button is used to undo encoding or when

the user does not want to save the encoded data. The button is used if there are

corrections on the encoded data and the button is used to erase data.

F. Purchase Inquiry Screens

16. To inquire purchases transactions, click button on the Purchase

Transactions Menu and the screen will appear. Check the transaction

month by clicking the mouse for inquiry on a given period then click the button.

will appear. Click button.


17. This is the pop-up screen. Search criteria can either be TIN,

Registered Name or Taxpayer Name (Individual). Click the button and the data of the

selected taxpayer will be highlighted. Click the button to go back to Purchases

Transaction Menu.

G. Generate File


18. To load/save data encoded into the diskette, click button from

the Purchase Transaction Menu. A pop up screen will appear. Specify the folder

where to save the encoded data then click button.

Note: If the file created to be saved is voluminous and the diskette space is not




WINZIP.





Purchase Transaction Menu screen.

H. Imports Transaction Screens


20. For importation data entry, click button on the BIR Relief Main

Menu and Imports Transaction Menu will appear. Then, follow the procedures in encoding

sales transactions.


21. The and fields are mandatory. If there are

multiple ORs for one Import Entry No., click the button and encode the OR Number

of the second transaction for the same Import Entry No. and fields are automatically computed.

I. Imports Inquiry Screens


22. To inquire import transactions, click button on the Imports

Transaction Menu and screen will appear. Check the transaction

month by clicking the mouse for inquiry on a given period then click the button.

will appear. Click button.


23. The pop-up screen will appear. Search criteria can either be

Import Entry No., Name of Seller or Trade Name. Click the button and the data of

the taxpayer you want to inquire will be highlighted. Click the button to go back to

Imports Transaction Menu.

J. Generate File


24. To load/save data encoded into the diskette, click button from

the Imports Transaction Menu. A pop up screen will appear. Specify the folder

where to save the encoded data then click button.

Note: If the file created to be saved is voluminous and the diskette space is not




WINZIP.





Imports Transaction Menu screen.

K. Taxpayer Listings Screen


26. The Taxpayer Listings screens may be used to add new taxpayers, update or

delete taxpayers' data previously encoded in the , and Data

Entry screens. Users may use all activated buttons (i.e. , , )

to go to other records. Click button and pop-up screen will appear.


27. This is the pop-up screen. Click the and fields

to display the List of Search Criteria. Select the desired search criteria and encode the

corresponding data of the taxpayer on the field (e.g. If the TIN is chosen as the

search criteria, the filed must contain the TIN 150600700) Click button

and the data of the taxpayer to be viewed will be displayed. Click the button to view

all records previously encoded. Click button to go back to Taxpayer Listings

screen.

L. Utilities


Note: Click button on the BIR Relief Main Menu and Utilities and

Admin Menu screen will appear. Select and click the button to be used.


Note: To delete other users, click the Delete User button on the Utilities Menu

screen, then the Delete User Login screen will appear. Only user with

"ROOT" Access Code can delete other users with code "ADD" and "INQ".

Note: To change password, click the Change Password button on the Utilities

Menu screen, then the Change Password screen will appear. Fill in all

enterable fields, then click OK.


Note: To add user, click the button on the Utilities Menu

screen, then the Add New User screen will appear. Fill in all enterable fields,

then click OK.

Note: To purge/archive transactions, click the button

on the Utilities Menu screen, then the Purging and Archiving Menu screen

will appear. Click the button on the field and choose the month to

be purge/archive, then fill in the field. Select and click the button to

be purge/archive (, , and bottons).


Note: The BIR System Message pop-up will appear stating the number of

transactions that have been archived. Click the button and another

pop-up message asking "Would you like to continue purging/deleting these

records?" will appear. Clicking the button will delete the records.

Annex F - Screening and Validation of Relief Diskettes and Data Files

June 2002


PART I

Screening Procedures for RELIEF Diskettes & Data Files


1. Scan diskette/s for virus.

2. If virus is detected and the same cannot be deleted/cured, return diskette/s to

taxpayer for replacement. If virus is successfully deleted or when no virus is found, proceed

to the next step.

3. Check proper labeling of the diskettes. The label should indicate the following

information:

RDO Code

Owner's TIN

Owner's Registered Name

Filenames (for all files in the diskette)

4. The diskette should contain all files as indicated on the stick-on label.

5. The diskette submitted containing voluminous files should be labeled

"Compressed File/the software used" (i.e. WINZIP, PKZIP or ARJ).

6. Check if filename conforms to the standard filename convention

999999999TMMYYYY.DAT, where:

999999999 represents the TIN of the owner without the branch code

T represents the type of transaction which may either be:

S Sales

P Purchases

I Importation

MM represents the month of transaction

YYYY represents the year of transaction

.DAT represents the file type

7. Affix the word, "Screened" and write initials on the diskette stick-on label.

8. Check/ensure completeness and validity of data by using the RELIEF Validation

Module.

Note: SCREENING refers to the manual checking of labels on diskettes,


filenames and files therein contained.

PART II

RELIEF Validation Module (Procedures for Validating RELIEF Data Files)

1. To validate RELIEF diskette and data files, click Validation Module icon and

the Relief Validation Module screen will appear.

Note: Validation is auto-checking of data conformity with prescribed data

structure.

Encode the TIN (9 digit TIN without RDO or Branch Code) of the owner at the field. Click the button on the field to choose the transaction

date to be validated. The field is defaulted to the current year.


2. Click button on the field to choose the transaction type to

be validated, then click button.

3. After clicking the button, a directory screen will appear. From

the directory screen choose and click the filename corresponding to the type of transaction to

be validated. Filenames contain the following letters depending on the transaction to be

validated S = Sales; P = Purchases; and I = Importations (e.g. 122343546S062002). Then

click button to continue the process.


4. A Log Directory screen will appear. The default directory is "reports". The user

may choose the folder where to save the report generated after validation, then click

button to complete the validation process.

5. After validation, the report generated will automatically appear. This report will

indicate any errors found during validation. Otherwise, the report will specify that no errors

were encountered. Click X at the upper right corner to close the Notepad window.


6. If the filename used is incorrect, BIR System Message screen will appear asking

"Do you want to Standardize the name of your File to be submitted to BIR?", click

button. If filename already conforms with the standard filename convention, click .

7. Another BIR System Message screen will appear indicating that the filename

was renamed to the standard format. Click the button to go back to the Relief

Validation Menu screen.

Affix on the diskette stock-on label the word "VALIDATED" as well as the initials of


the user (who validated the transaction).

Other Scenarios

8. To view the validation report, click button.

9. A Directory screen will appear. Highlight the validation report file

corresponding to the type of transaction to be viewed, then click the button.


10. The validation report file of the chosen transaction will appear. Click X at the

upper right hand corner to close notepad window and return to Relief Validation Menu

screen.

11. To view data file, click button.


12. A Directory screen will appear. Choose the file corresponding to the type of

transaction to be viewed, then click the button.

13. The data file of the chosen transaction will appear. Click X at the upper right

corner to close notepad window and return to Relief Validation Menu screen. TEHIaA

Rmc 24-02 Format Sls-slp

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