FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir CAS

34) Is modification of header of receipt allowed? Is modification of the header of accounting reports allowed?

Modification of header of receipt shall be allowed provided that the taxpayer shall follow the provisions of Sections 237 and 238 of the NIRC of 1997.

Modification of report header is allowed which shall depend on the taxpayer’s nature of business. Provided however, that it should comply with Sec 232 of the NIRC and its implementing Bookkeeping Regulations and other related issuances.

35) In cases of taxpayers adopting an Off The Shelf COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS), would there be a need to evaluate and conduct Demonstration of the system?

In case there is prior evaluation and approval of an Off The Shelf COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS), hence a precedent application, the system shall not undergo systems demonstration in its evaluation. Provided that the Off the Shelf COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) has not been customized in any manner.

In this regard, a list of approved off-the-shelf COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) shall be monitored and provided by Information System Group (ISG) to all the CSET members through a technical bulletin for proper reference.

36) What is the jurisdictional limitation of the divisions under Large Taxpayer Service in the issuance of permit to use COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) or components thereof?

LTAD I or II and LTDOs, are authorized to issue permit to use COMPUTERIZED ACCOUNTING SYSTEM BIR (CAS) or components thereof of branches of identified taxpayers of LTAD I or II and LTDOs nation-wide. Provided however, that the concerned RDO where the branch(es) is(are) located shall be properly notified and necessary coordination shall be made.

FREQUENTLY ASKED QUESTIONS Computerized Accounting System bir CAS

source:  http://www.bir.gov.ph