FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

25) Who shall conduct the post system evaluation of the approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) of a branch?

The CSET of LTAD I or II, LTDO or RDO having jurisdiction over the Head Office of the branch shall conduct the post system evaluation of the approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS), provided that there should be proper coordination with the concerned CSET having jurisdiction over the branch.

26) If during the Post System Evaluation, the CSET members discovered that the taxpayer is using a system other than that of the approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) or a modified version of the approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS), would the recommendation for revocation of permit be final?

Yes, the revocation of the previously approved permit to use COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) shall be final and executory. Hence, it is mandatory for the taxpayer to apply for a new permit.

27) Shall the CSET members be allowed to conduct post system evaluation in case taxpayers modify/enhance its COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS)?

The CSET shall have the authority to conduct post system evaluation through a Mission Order that shall be secured prior to its conduct.

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

source:  http://www.bir.gov.ph