FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir CAS

31) What are the responsibilities of TSS in receiving the CD?

The TSS shall be responsible in the following:

a) Ensure that they have the latest version of the virus signature;

b) Raise all technical issues relative to the submission of the CD which should be forwarded to RDC – Helpdesk;

c) Monitoring the issues raised;

d) Keep the CD checklist for future use.

32) What is the difference between cash receipts and invoices under COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) and loose-leaf receipts/invoices under the manual system?

As long as the contents of the receipts/invoices, in accordance with Sections 237, 238 and 113 of the Tax Reform Act of 1997, are generated by the system, taxpayer’s receipts/invoices shall be considered under COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS).

Loose-leaf receipts/invoices under the manual system shall refer to invoices/receipts that are not generated by COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) or components thereof. Hence, the CRM/POS machines not linked to COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) used to generate receipts/invoices shall adhere to the provisions of Revenue Regulations No. 10-99.

33) Is it necessary for the RDO having jurisdiction over the branch that adopts a COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) to issue a certification of the last serial number of Sales Invoice/Receipt consumed/cancelled?

The RDO having jurisdiction over the branch is not required to issue a certification of the last serial number of Sales Invoice/Receipt consumed /cancelled. Instead, the Taxpayer shall inform the BIR Office having jurisdiction over the branch by accomplishing Annex “M” of RMO No. 29-2002 (Report of the Range of Serial Numbers of Receipts and Invoices Consumed/Cancelled). (RMO 29-2002)

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir CAS

source:  http://www.bir.gov.ph