FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

19) Is the manual cash register machine sales book still to be maintained in case the taxpayer adopts Computerized Accounting System bir COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS)?

Taxpayer with approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) capable of generating reports such as but not limited to daily sales, accumulated sales, etc. need not be required to maintain manual Cash Register Machine Sales Book provided that all information required in the manual CRM Sales Book are reflected in the computerized reports.

However, these computerized reports shall be made available during post system evaluation of COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS), or duly authorized tax audit of taxpayer’s records. (RMO 29-2002)

20) What are the procedures in the application/approval of the range of serial numbers to be used for computer-generated receipts and invoices?

Taxpayers shall be required to fill up BIR Form No. 1907 in applying for the initial range of serial numbers of computer-generated invoices/receipts which shall be issued.

For the 2nd and succeeding range of serial numbers to be issued in the generation of invoices/receipts using a Global/National System of Environment, the following procedures shall be followed:

a) Taxpayers with approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) adopting a Global/National System shall be required to fill up Annex “A” (Application for Authority to Use the Range of Serial Number in Generating Invoices/Receipts for a Global and National System of Environment) for the succeeding range of serial numbers to be issued in generating computerized invoices/receipts;

b) The properly accomplished Annex “A” shall be submitted to the TSS of the BIR office having jurisdiction over the taxpayer’s principal place of business;

c) The TSS shall receive the properly accomplished Annex “A” and evaluate the succeeding range of serial numbers to be issued in generating invoices/receipts; and

d) After evaluation, the TSS shall prepare a Letter of Approval for the Range of Serial Numbers to be Used in Generating Invoices/Receipts in a Global/National System Environment (Annex “B”) for signature of approving official and shall issue it to the taxpayer.

21) Are taxpayers with Global System and using invoices and receipts printed abroad, required to seek advance approval of the range of serial numbers for said invoices/receipts?

No, taxpayers with Global System and using invoices and receipts printed abroad (BIR Ruling No. DA 295-98) shall not be required to seek advance approval of the next set of pre-approved range of serial number for use in the Philippines but shall present the pre-numbered invoices and receipts to BIR concerned office for registration prior to their use. The invoices/receipts herein referred to shall be tracked using office automation tools of the BIR Office.

For global system under which invoices and receipts are system-generated, the serial number of invoices/receipts issued or used during the year shall be stated/presented in chronological sequence of issuance by date of issue in the CD-ROM that will be registered, together with other accounting records, with the BIR Office having jurisdiction over the taxpayer within 30 days following the end of the accounting period.

The taxpayer shall also submit a report on the range of serial numbers of receipts and invoices which have been consumed and/or cancelled during the immediately preceding taxable year to the concerned office within 30 days from the close of the taxable year (RMO 29-2002).

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

source:  http://www.bir.gov.ph