FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

4) Who shall apply for permit to use Computerized Accounting Software (CAS) or components thereof if taxpayers’ consultants provided the system?


Taxpayers whose Computerized Accounting Software (CAS) are provided by their consultants (e.g. accounting firms) shall apply for a separate permit for the use thereof. (RMO 29-2002)


5) In cases of affiliated companies, sister companies, franchisees and closely held corporations, who shall apply for Permit to Use Computerized Accounting Software (CAS) or Components thereof?


Affiliated companies, sister companies, franchisees and closely held corporations shall secure separate permits for the use of Computerized Accounting Software (CAS) at LTAD I or II, LTDO or RDO. This requirement is without regard whether they are sharing a server and using exactly the same system previously approved for use by its mother company or other sister companies. (RMO 29-2002)


6) Where should taxpayers apply for permit to adopt Computerized Accounting Software (CAS) or components thereof?


All applications for Computerized Accounting Software (CAS) or components thereof whether by Head Office or Branches shall be filed by the Head Office at the Large Taxpayer Assistance Division (LTAD) I or II, Large Taxpayer District Office (LTDO) and Revenue District Office (RDO) having jurisdiction over the taxpayer’s Head Office except in the following cases:


· In case the branch adopts Computerized Accounting Software (CAS) ahead of the Head Office, the application shall be filed by the Branch with the RDO having jurisdiction over the branch with a certification that the Head Office does not use a Computerized Accounting Software (CAS). In the event that the Head Office later adopts the same Computerized Accounting Software (CAS) and the branch with a previously issued permit shall be linked to it, the permit to be issued to the Head Office shall include a new permit for the said branch, which shall supersede the previously issued permit.


· In case the branch adopts a different Computerized Accounting Software (CAS) from that of its Head Office, it shall apply for permit to adopt Computerized Accounting Software (CAS) at the BIR office having jurisdiction over the branch (RMO 29-2002)

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

source:  http://www.bir.gov.ph