3 QUICK AND EASY STEPS FOR BIR CAS APPLICATION
WHAT IS A COMPUTERIZED ACCOUNTING SYSTEM (CAS)?
As per Bureau of Internal Revenue (BIR) website, CAS refers to the integration of different component systems to produce computerized books of accounts and computer-generated accounting…
Published: February 28, 2019 | UPDATED: March 13, 2023 THERE ARE 3 QUICK AND EASY STEPS IN APPLYING FOR YOUR BIR CAS APPLICATION!
Step 1. Choose the right Accounting Software for your Business. It will be less hassle if you will pick the right software for accounting. There are software companies in Philippines that provide a BIR Ready Accounting Software that has complete BIR CAS Application Requirements.
Step 2. Complete your Documents. Did you know that BIR CAS Application requirements have been reduced by the Bureau for faster and easier compliance? Unlike the previous issuance for BIR CAS Application, it is not needed to have a Permit to Use CAS as a prerequisite.
COMPARISON OF OLD AND NEW BIR CAS APPLICATION REQUIREMENTS:
| OLD REQUIREMENTS | NEW REQUIREMENTS |
| Annex A or Checklist of Documentary Requirements | Annex A Checklist of Documentary Requirements |
| Annex A-1 or Sworn Declaration by Tax Payers, if the Taxpayer is the Software provider. RMC No. 5-2021 Annex A-2 or Joint Sworn Declaration by Taxpayer and Software Provider, if the Software was outsourced by the taxpayer from another provider. | Annex B Standard Functional and Technical Requirements |
| Annex A-3 or Summary of System Description, Commercial Invoice, Receipts, Document Description, Forms/Records and Report Specification | Annex C-1 Summary in System Description |
| Annex B or Standard Functional and Technical Requirements of the System | Annex D Acknowledgement Certificate |
| Annex C or the filled-up Acknowledgement Certificate | Annex E Joint Sworn Statements |
| Company Profile of the Tax Payer and Software Provider | |
| End User License Agreement | |
| System Backup Procedure and Disaster Recovery Process | |
| System Data Migration | |
| System Process Flow | |
| Sample Forms and Reports Generated by the System as declared in RMC Annex A-3 | |
| System Audit Trail |
After filing up the necessary details for the five Annexes stated, you need now to prepare your accounting software’s sample database in order to generate forms and reports stated in in Annex C-1 Part V. Letters A and B Part VI. Letters A, B and C.
Step 3. Submit your Documents to the RDO. Make sure that all your Documentary and Technical Requirements are clear and complete. There are software companies in Philippines that gives BIR CAS Application assistance – from technical requirements application to attending meetings with the BIR representative.
All you have to do is print three (3) copies with original signatures of both parties (Taxpayer and Software Provider)
Meanwhile, in case there will be System Enhancement/Modification on the Previously Approved CAS, the following documents must be submitted by the Head Office or branches, at RDO /LTAD I or II/LTDO having jurisdiction over the Head Office (HO) of the taxpayer.
Application For System Enhancement/Modification
- Photocopy of the previously issued Permit to Adopt CAS or Components Thereof; and
- Letter to the BIR detailing the enhancement/modification to be made on the previously approved CAS or Components Thereof
Now, once your BIR CAS Application has been filed, you’re now closer to jump-start your business as a BIR Compliant company! Good luck! Visit this link for more details about the BIR CAS Application and other BIR Compliant Requirements.
Source: BIR CAS Application and Requirements
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