Application for permit to adopt Computerized Accounting System CAS

DESCRIPTION

Computerized Accounting System CAS refers to the integration of different component systems to produce computerized books of accounts and computer-generated accounting records and documents.


TAX FORM

BIR Form 1900 - Application for Authority to Adopt Computerized Accounting System or Components Thereof

DOCUMENTARY REQUIREMENTS


A. Initial Application to Adopt CAS And Or Components Thereof

-Accomplished BIR Form 1900 (Application for Authority to Adopt Computerized Accounting System (CAS) and/or Components Thereof/Loose-leaf Books of Accounts, 2002 Enhanced version) and/or BIR Form 1907 (Application for Permit to Use Cash Register Machine/Point of Sale Machine, 2002 Enhanced Version)

Company Profile:

-Photocopy of BIR Certificate of Registration

- Photocopy of Previously Issued Permit, if applicable

- Photocopy of Current Registration Fee Payment

- Location map of the place of business

- Inventory of previously approved unused Invoices and receipts, if applicable

- List of branches that will use CAS, if any

Technical Requirements:

- Application Name and Software Used (Development & Database)

- Functions and Features of the application

- System Flow/s

- Process Flow

- Back-up Procedure, Disaster and Recovery Plan

- Sworn Statement and Proof of System Ownership

- List of Reports and Correspondences that can be generated from the system with their description, purpose and sample layout

- Facsimile of System Generated Loose-leaf Books of Accounts and List thereof/Receipts/Invoices

- Additional requirements in case of affiliated companies/sister companies, franchisees and branches:

- Photocopy of previously issued permit for mother/sister company or another branch using the same system, if applicable

- Certification from the Computerized System Evaluation Team (CSET), which previously evaluated the approve system


B. Application For System Enhancement/Modification


- Photocopy of the previously issued Permit to Adopt CAS or Components Thereof; and


- Letter to the BIR detailing the enhancement/modification to be made on the previously approved CAS or Components Thereof

Application for permit to adopt Computerized Accounting System CAS