[ BIR REGULATIONS NO. 5-2005, February 16, 2005 ]
MONTHLY SUBMISSION OF SALES REPORT AND OTHER INFORMATION GENERATED BY CASH REGISTER MACHINES (CRMs) AND POINT OF SALES MACHINES (POS) AND/OR ANY MACHINE SALES GENERATING RECEIPT/INVOICE REGISTERED WITH THE BIR
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
Adopted: 16 Feb. 2005