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Requirements and Procedure For The Use of Computer Generated Receipts and Invoices and Use of e

1) The document outlines the requirements and procedures for applying to use computer generated receipts and invoices as well as an e-invoicing system with the Bureau of Internal Revenue (BIR) in the Philippines. 2) It details the documentary requirements needed for an initial application including company profile documents, technical details of the system, and additional requirements if affiliated companies will use the same system. 3) It also describes the procedures for an initial application and for applying for system enhancements, which involves submitting documents to the BIR office with jurisdiction and getting the system evaluated by a Computerized System Evaluation Team.

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Faye Babor
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© © All Rights Reserved
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Download as PDF, TXT or read online on Scribd
61 views

Requirements and Procedure For The Use of Computer Generated Receipts and Invoices and Use of e

1) The document outlines the requirements and procedures for applying to use computer generated receipts and invoices as well as an e-invoicing system with the Bureau of Internal Revenue (BIR) in the Philippines. 2) It details the documentary requirements needed for an initial application including company profile documents, technical details of the system, and additional requirements if affiliated companies will use the same system. 3) It also describes the procedures for an initial application and for applying for system enhancements, which involves submitting documents to the BIR office with jurisdiction and getting the system evaluated by a Computerized System Evaluation Team.

Uploaded by

Faye Babor
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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Requirements and Procedure for the use of Computer Generated Receipts and Invoices and use of

e-Invoicing System
DOCUMENTARY REQUIREMENTS
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 (Annex “A”)
and/or
BIR Form 1907 Application for Permit to Use Cash Register Machine/Point
of Sale Machine, 2002 Enhanced Version (Annex “B”)

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 (Annex “C”) 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 approved system

B. 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

PROCEDURES

A. For Initial Application

All Applications for Permit to Use CAS, whether by the Head Office or branches, shall be filed
at the RDO /LTAD I or II/LTDO having jurisdiction over the Head Office (HO) of the taxpayer,
except in the following cases:

1. The branch adopts CAS ahead of the HO - the application shall be filed by the Branch
with the RDO having jurisdiction over the Branch with a certification that the HO does
not use CAS. In the event that the HO later adopts the same CAS and the branch with the
previously issued permit shall be linked to it, the permit to be issued to the HO shall
include a new permit for the said Branch, which shall supersede the previously issued
permit.
2. The Branch adopts a different CAS from that of its HO - it shall apply for permit to
adopt CAS at the BIR office having jurisdiction over the Branch.

The Permit for CAS shall be issued after a demonstration of the applied system has been
evaluated and recommended for approval by the CSET.

B. For Application for System Enhancement/Modification on the Previously Approved CAS or


Components Thereof
Taxpayer submits a letter to the RDO or the concerned office of the LTS that previously issued
the permit to adopt CAS about the enhancement and/or modification on the system together with
a photocopy of the previously issued Permit to Adopt CAS or Components thereof.

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