Revenue Memorandum Circular No. 5-2021 : Simplified Policies on the Application for Registration of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), or on its components, including the Electronic Storage System (ESS), Middleware and other Similar Systems
All taxpayers intending to use the above-mentioned accounting system are required to be registered and subject to the following policies:
1. Register the “system” by submitting the documentary requirements stated on “Checklist of Documentary Requirements (CDR.)”
2. The system shall comply with the technical and functional standards.
3. An acknowledgment Certificate shall be issued within (3) working days from receipt of the complete documents by the RDO where the taxpayer user of the system is registered.
4. System documentation or pre-evaluation shall not be required prior to the use of the system. However, post – evaluation shall be conducted by the concerned RDO to determine the compliance of the system.
5. All Taxpayers with existing Permit to Use (PTU) CAS, CBA and its components need not to re-apply. The approved PTU previously issued by the Bureau shall still be valid, except in the following circumstances:
- PTU was revoked upon discovery of its Non-compliance with existing revenue issuances during the conduct of authorized audit activity.
- Existence of major system enhancement or upgrade, which will require the Filing of a new application for registration of the system.
6. Taxpayer must submit a new application for registration in case of major system enhancement such as but not limited to any of the following:
- Change in the functionalities of the system.
- Addition or removal of modules or sub-modules within the system that have direct impact on the financial aspect of the system.
- Change in the system or software version or release number.
- All enhancements that will be deemed as major system enhancement based on the recommendation of the technical evaluators after the comparative functionalities of the old and upgraded system were prevented by the Taxpayers.
The PTU originally issued shall be automatically revoked or the registration shall have no effect from the time the taxpayer has enhanced or upgraded system or software or application without prior approval from the BIR, and thus subject to applicable penalty under existing revenue issuances.
7. In case any minor system enhancement, (user interface, modification, bug fixes, performance improvements, etc.) the taxpayer must submit a written notification to their registered RDO/LT office stating the specific minor enhancements on the system.
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