FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

16) What is e-Invoicing (Electronic Invoicing System)?

The electronic invoicing system or e-Invoice System refers to the system developed and maintained by the e-Buyer or e-Seller or both in issuing invoice electronically through the Internet.

E-Invoice shall include sales invoice, official receipt, billing invoice, debit/credit notes or such other similar accounting documents issued electronically through the internet.

17) Is Authority To Print (ATP) Receipts/Invoices still required if the taxpayer adopts Computerized Accounting System bir COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) ?

Yes. In case of systems downtime, taxpayer shall be required to use pre-printed receipts and invoices with ATP which shall not exceed one thousand (1,000) sets or issue its remaining receipts/invoices out of the inventory of previously approved unused manually printed receipts and invoices. Also, in cases wherein the taxpayer’s system cannot generate official receipts and invoices and the like, ATP shall be applied following RMO No. 28-2002. (RMO 29-2002)

18) In cases where taxpayers do not qualify under the guidelines on RR No. 10-99 and RMO No. 29-2002, what guidelines shall be imposed?

Applications for permit that do not qualify in either issuance shall be elevated to CSET for proper evaluation and necessary recommendation.

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

source:  http://www.bir.gov.ph