Are you contemplating the use of a computerized accounting system (CAS) instead of manual books of accounts? Several accounting systems are now in the market to help you record your business transactions and reports more accurately and efficiently. These include SAP, Oracle, Peachtree, Quickbooks and others. However, a taxpayer may not use a CAS without registration with the BIR.
The following are the documentary requirements in the Application for Authority to Adopt Computerized Accounting System or Components Thereof:
A. Initial Application to Adopt CAS And Or Components Thereof
Accomplished BIR Form 1900 (Application for Authority to Adopt Computerized Accounting System (CAS) and/or Components Thereof/Loose-leaf Books of Accounts, 2002 Enhanced version) and/or BIR Form 1907 (Application for Permit to Use Cash Register Machine/Point of Sale Machine, 2002 Enhanced Version)
Company Profile:
Photocopy of BIR Certificate of Registration
Photocopy of Previously Issued Permit, if applicable
Photocopy of Current Registration Fee Payment
Location map of the place of business
Inventory of previously approved unused Invoices and receipts, if applicable
List of branches that will use CAS, if any
Technical Requirements:
Application Name and Software Used (Development & Database)
Functions and Features of the application
System Flow/s
Process Flow
Back-up Procedure, Disaster and Recovery Plan
Sworn Statement and Proof of System Ownership
List of Reports and Correspondences that can be generated from the system with their description, purpose and sample layout
Facsimile of System Generated Loose-leaf Books of Accounts and List thereof/Receipts/Invoices
Additional requirements in case of affiliated companies/sister companies, franchisees and branches:
Photocopy of previously issued permit for mother/sister company or another branch using the same system, if applicable
Certification from the Computerized System Evaluation Team (CSET), which previously evaluated the approve system
If you need assistance in registering your CAS, Triple i Consulting can help you in this specific area.
