BIR CAS Requirements Handbook
BIR CAS Requirements Handbook
Computerized Accounting System
BIR CAS Requirements Handbook
BIR Computerized Accounting System (CAS) Requirements Explained
Implementing a Computerized Accounting System (CAS) is essential for businesses in the Philippines to ensure compliance with the Bureau of Internal Revenue (BIR) regulations. This guide outlines the BIR CAS requirements, compliance steps, and additional important information for business owners.
Overview of BIR CAS Requirements
The BIR mandates businesses register their computerized accounting systems to maintain accurate financial records and facilitate tax compliance. Implementing a CAS has the main objectives of enhancing accuracy, improving compliance, increasing efficiency, and promoting transparency in financial reporting.
Key Requirements for CAS Registration
Businesses must prepare and submit specific documentation to register a CAS with the BIR. The requirements are categorized into two main areas: the Initial Application and the Application for System Enhancement/Modification.
Initial Application to Adopt CAS
Documentation Submission
BIR Form 1900: Application for Authority to Adopt Computerized Accounting System.
BIR Form 1907: Application for Permit to Use Cash Register Machine/Point of Sale Machine.
- Company Profile
- Photocopy of BIR Certificate of Registration.
- Photocopy of any previously issued permit (if applicable).
- Photocopy of current registration fee payment.
- Location map of the business premises.
- Inventory of previously approved unused invoices and receipts (if applicable).
- List of branches using CAS (if any).
Technical Requirements
- Backup procedures and disaster recovery plans.
- List of reports generated by the system with descriptions and sample layouts.
- Facsimile of system-generated loose-leaf books of accounts, receipts, or invoices.
Application for System Enhancement/Modification
- A photocopy of the previously issued permit to adopt CAS.
- A letter detailing the enhancements or modifications being made.