FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

28) What shall be the alternative course of action by CSET members in case the taxpayer prohibits them to check into its server during the post system evaluation?

The CSET members shall report the taxpayer to the Legal and Enforcement Service, Attention: Tax Fraud Division.

29) Is the six (6) – month period of interval from the date of approval of permit required before the CSET can conduct post system evaluation?

There is no required period of interval to post evaluate the approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) of the taxpayer. The CSET can conduct post system evaluation of the approved COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) as the need arises.

30) What are the guidelines/procedures for stamping the CDs of books of accounts and other accounting records submitted by the taxpayer?

Taxpayer Service Section (TSS) shall:

a) Check if the CD is properly labelled (using the Checklist for checking CD Annex “C”) in permanent ink with name, TIN, taxable year and the serial number and volume number of the books of accounts and other accounting records/documents;

b) Scan the CD using the prescribed virus scan utilities (it should be virus free);

c) Get the file size (in case there are two (2) or more file for a month, it should be properly labelled as volumes 1, 2, etc. of that particular month etc);

d) Open the file using any text editor (example: WordPad, Notepad, etc.);

e) Check the validity of the content of the file (it should be on a monthly basis and in a text file format.)

f) If CD passes the check criteria, stamped the CD “Registered” with a permanent ink and affix the signature of the BIR employee and the date

g) Return duly stamped CD to the taxpayer.

However, if any of the above requirements is not satisfied, return the CD to the taxpayer with the CD Checklist indicating the reason for rejection.

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir (CAS)

source:  http://www.bir.gov.ph