BIR CBA CAS Compliance Services

BIR CAS Compliance for large taxpayers (LT)

This is a mandatory compliance for all large taxpayers to secure an application for permit to adopt a Computerized Accounting System (CAS).  Aries provides consulting, docket preparation, business process review, programming and CSET presentations to assist companies to get BIR CAS compliance approval. With over 80 corporations we assisted successfully in getting their compliance, our 100% BIR CAS approval track record still stands texcellen as of today.

BIR Revenue Regulation 9-2009

Issued on December 23, 2009, this regulation defines the requirements, obligations and responsibilities imposed on taxpayers for the maintenance, retention and submission of electronic records.

This regulation makes it mandatory for Large Taxpayers classified under Revenue Regulations No. 1-98 to maintain and/or adopt a Computerized Accounting Systems (CAS).

Any violation of the provisions of these Regulations may result to prosecution of the taxpayer by the BIR. Upon conviction, the taxpayer shall be held liable to the penalties provided under Section 255 of the NIRC, in addition to any other penalties otherwise payable

BIR Revenue Regulation 9-2009

Issued on December 23, 2009, this regulation defines the requirements, obligations and responsibilities imposed on taxpayers for the maintenance, retention and submission of electronic records.

This regulation makes it mandatory for Large Taxpayers classified under Revenue Regulations No. 1-98 to maintain and/or adopt a Computerized Accounting Systems (CAS).

Any violation of the provisions of these Regulations may result to prosecution of the taxpayer by the BIR. Upon conviction, the taxpayer shall be held liable to the penalties provided under Section 255 of the NIRC, in addition to any other penalties otherwise payable

ASSISTANCE IN PRESENTATION TO BIR COMPUTERIZED SYSTEM EVALUATION TEAM (CSET)

System Introduction and Overview
Presentation of system interfaces and processes
Generation of BIR CAS mandatory books of accounts

New:  Permit to use (PTU) looseleaf under BIR RMC 68-2017

REVENUE MEMORANDUM CIRCULAR NO. 68-2017 issued on August 15, 2017 clarifies the processing of applications for Permit to Use (PTU) Loose-leaf Books of Accounts/Invoices/Receipts and other accounting records.

The use of Loose-leaf Books of Accounts/Invoices/Receipts and other Accounting Records is considered as computer-aided under manual recording. Thus, the applications for Permit to Use the said loose-leaf documents should not be filed with the National Accreditation Board.

In line with the “Ease of Doing Business”, processing of application and issuance of the corresponding PTU Loose-Leaf Books of Accounts/ Invoices/ Receipts and other accounting records shall now be done by the concerned Revenue District Office (RDO).

The requirements for evaluation and approval of the said application by the RDO where the principal office of the taxpayer is registered remain the same as follows:

a. Duly accomplished BIR Form No. 1900;

b. Sample Format and print-out to be used;

c. In lieu of the investigation pursuant to RMC No. 13-82, a Sworn Statement specifying the following:

• Identifying the books to be used, invoices/receipts and other accounting records together with the serial numbers of principal and supplementary invoices/receipts to be printed;

• Commitment to permanently bind the loose-leaf forms within fifteen (15) days after the end of each taxable year or upon the termination of its use.

The PTU Loose-leaf issued to the taxpayer’s Head Office shall cover all identified registered branches and shall be valid in any RDO where the taxpayer has registered branches at the time of issuance. Updating of PTU shall be required for subsequent additional branches. A certified true copy of the PTU issued by the RDO of the Head Office must be furnished to each branch authorized to use the approved Loose-leaf.