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FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir CAS

7) When should the application be filed?

The application for permit to use COMPUTERIZED ACCOUNTING SYSTEM BIR CAS should be applied before the system is used or the enhanced system is adopted.

8) What are the documents required to be submitted in applying for Permit to Use COMPUTERIZED ACCOUNTING SYSTEM BIR CAS?

· Accomplished BIR Form 1900 and/or BIR Form 1907

· 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 COMPUTERIZED ACCOUNTING SYSTEM BIR CAS, if any

· Application Name and Software used (Development and Database)

· Functions and Features of the Application

· System Flow/s

· Process Flow

· Sworn Statement & Proof of System Ownership

· Back-up Procedure, Disaster and Recovery Plan

· List of Reports and Correspondences that can be generated from the system with their description, purpose and sample lay out

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

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

· Certification from Computerized System Evaluation Team (CSET) which previously evaluated the approved system, if applicable (RMO 29-2002)

9) Is the CSET limited to the requirements indicated in the checklist stated in RMO 29-2002?

As a general rule, yes, provided that CSET shall be allowed to ask for additional requirements if the need arises during a system demo or upon evaluation of the application. Provided further, that the taxpayer shall submit the additional requirements within the required period to process the application otherwise, the same shall be denied.

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir CAS


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