PROCEDURES to adopt Computerized Accounting System (CAS)

A. For Initial Application



All Applications for Permit to Use Computerized Accounting Software (CAS), whether by the Head Office or branches, shall be filed at the RDO /LTAD I or II/LTDO having jurisdiction over the Head Office (HO) of the taxpayer, except in the following cases:


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

2. The Branch adopts a different Computerized Accounting Software (CAS) from that of its HO - it shall apply for permit to adopt Computerized Accounting Software (CAS) at the BIR office having jurisdiction over the Branch.


The Permit for Computerized Accounting Software (CAS) shall be issued after a demonstration of the applied system has been evaluated and recommended for approval by the CSET.


B. For Application for System Enhancement/Modification on the Previously Approved Computerized Accounting Software (CAS) or Components Thereof


Taxpayer submits a letter to the RDO or the concerned office of the LTS that previously issued the permit to adopt Computerized Accounting Software (CAS) about the enhancement and/or modification on the system together with a photocopy of the previously issued Permit to Adopt Computerized Accounting Software (CAS) or Components thereof.


DEADLINES

Application for authority to use Computerized Accounting Software (CAS) must be filed before the system is used.


RELATED REVENUE ISSUANCES

RMO No. 21-2000 and RMO No. 29-2002


CODAL REFERENCE

Section 232 to 235 of the National Internal Revenue Code

PROCEDURES to adopt Computerized Accounting System (CAS)

source:  http://www.bir.gov.ph