10) Will the BIR issue a temporary permit for the use of Computerized
Accounting System bir COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS)?
As a general rule, no temporary permit to adopt Computerized
Accounting System bir COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) shall be
issued except upon approval of the Deputy Commissioner for Operations Group.
Temporary permit shall be issued only based on valid and meritorious cases
(e.g., systems enhancement that need to be done abroad)
The validity of temporary permit approved by the Deputy
Commissioner of Operations may either be shortened or renewed depending on the
compliance on the reason(s) for issuance of the temporary permit by the
taxpayer. (RMO 29-2002)
11) After filing the application, when will the Permit to
Adopt Computerized Accounting System bir COMPUTERIZED ACCOUNTING SYSTEM BIR
(CAS) and/or Components Thereof be issued?
Application not requiring systems demo and no cross RDO
evaluation 10 days
Application not requiring systems demo with cross 20 days
RDO evaluation
Application requiring systems demo with no cross 30 days
RDO evaluation
Application requiring systems demo with cross 40 days
RDO evaluation (RMO 29-2002)
12) In case there is an open case, would the issuance of
permit be allowed?
Existence of open cases (stop-filer (RCS) cases, audit
cases, accounts receivable (AR) cases, etc.) in the name of the
applicant-taxpayer should not be a hindrance to the issuance of the permit to
use Computerized Accounting System bir COMPUTERIZED ACCOUNTING SYSTEM BIR
(CAS) and/or Components thereof.
FREQUENTLY ASKED QUESTIONS Computerized Accounting System
bir (CAS)
source:
http://www.bir.gov.ph
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