REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL RE\IENUE
Quezon City

December 28,2A20

REVENUE MEMoRANDUM CIRCULAR NO. f_ 2 O2I

SUBJECT Simplified Policies on the Apptication for Registration of
Computerized Accounting System (CAS), Computerized Books of
Accounts (CBA) and/or its Components, including the Electronic
Storage System (ESS), Middleware and Other Similar Systems

TO AII Business Establishments, Internal Revenue Officials, Employees

and Others Concerned

In compliance with the provisions of Republic Act (RA) No. 11032, also known as the
"Ease of Doing Business and Efficient Government Service Act of 2018" and in relation to Section
232 to 235 of the National Internal Revenue Code (NIRC), as amended by RA No. 10963 or the
"Tax Reform.for Acceleration and Inclusion (TRAIN) ", this Circular is hereby issued to provide
the simplified policies on the Application for Registration of Computerized Accounting System
(CAS), Computerized Books of Accounts (CBA) and./or its Components, including the Electronic
Storage System (ESS), Middleware and Other Similar Systems (-hereby collectively known as
"System") and hereby supersedes the provisions of Revenue Memorandum Circular (RMC) No.
10'2020 - Suspends the requirement for Permit to (Jse gfq Computerized Accounting System
(CAS), Computerized Boolcs of Accounts (CBA) and/or Component(s) thereof and allows their use
subiect to compliance requirement andcertain portions of Revenue Memorandum Order (RMO)
No. 29-2002 - Revised Procedures in the Processing and Approval of Application,s.for Permit To
Adopt Computerized Accounting System (CAS) or Components Thereof Amending RMO 2l-2000
that are inconsistent with the provisions of this RMC.

All taxpayers intending to use CAS, CBA and/or its Components, including the ESS,
Middleware and Other Similar Systems shall not be required to secure PTU, instead, shall be
registered subject to the following policies:

1. Register the "System" by submitting the dogrinentary requirements stated on the

o'A") to
"Checklist of Documentary Requirements" (CDR) (Annex the Revenue District
Office (RDO) where the taxpayer is registered. BIR Form No. 1900 - Application for
Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf
Boolrs of Accounts shall no longer be required for the submission of application for
registration of the l'System".

2. The "System" shall comply with the standards set forth under Annex "B" hereof; otherwise,
when discovered to have violated thg said standards during post-evaluation or audit, the
taxpayer-user shall be subject to penalties provided under RMO No. 7-2015 and other
existing revenue issuances.
BUREAU OF INTERNAL REVE
j'q, .+ d" .t
,vt.,b.^9t:.-\ ( , !6
i j,,4&1.... ,. '\.1'I ..,c

J; O{ p. 14,
JAt 08 2021

3: o7
RECORDS MGT.
3. Upon submission of complete documentary requirements, an Acknowledgement
Certificate (AC) (Annex o'C") shall be issued within three (3) working days fromleceipt
of the complete documents by the RDO where the taxpayer-user of the ry.t.* is registered.
Hence, Permit to Use CAS, CBA and/or Components shall no longer te required for the
use and registration of the o'system" upon approval of this circular.

4. or pre-evaluation shall not be required prior to the use of the

System demonstration
"System". However, post-evaluation shall be conducted by the concerned RDO to
determine compliance of the "System" registered with the Bureau to the standards set forth
in Annex "B".

5. All taxpayers with existing Permit To Use (PTU) CAS, CBA and/or its Components shall
NOT be required to apply for registration. The approved PTU previously issued by the
Bureau shall still be valid, except for the following circumstances:

a. PTU was revoked upon discovery of its non-compliance with existing revenue
issuances during the conduct of authorized audit activity, Tax Compliance Verification
Drive (TCVD) or Post-Evaluation.

b. Existence of major system enhancement or upgrade, which will require the filing of a
new application for registration of the "System".

6. Taxpayer must submit a new application for registration in case of major system
enhancement, such as but not limited to any of the following:

a. Change in the functionalities of the system particularly on enhancements that will

have a direct effect on the financial aspect of the system that includes modified
computations and other financial-related issues that were considered;

b. Addition or removal of modules or submodules within the system that will have a
direct impact on the financial aspect of the system;

c. Change in the system/software Version or Release Number that will have

enhancements on the financial aspect of the system; and

d. All other enhancements that will be deemed as major system enhancement based on
the recommendation of the technical evaluators after the comparative functionalities
of the old and upgraded "systemo'were presented by the taxpayer.

In case a taxpayer is found to have used an enhanced/upgraded system/software/application

without registering with BIR prior to the use of such enhanced 'osystem", the PTUbriginally
issued shall be automatically revoked or registration shall have no effect from the time the

BUREAU (0r tN ffi|rEr/ENtJE

TE

#J E vlr )7rFlT\
F?apie "I qlf 3

e; D s lo.ta,ll ll l\

ffivl MU JAN 0
L-.

RECO)RDS M GT. DIVISION

enhanced/upgraded system/software/application is adopted by the taxpayer and may still be
subjected to applicable penalty under existing revenue issuances.

7. In case of any minor system enhancement, e.g., user interface modification, bug fixes,
performance improvements, etc., the taxpayer must submit a written notification io their
registered RDO/LT Office stating the specific minor enhancements on the system.

The detailed guidelines and procedures shall be provided regarding the registration of the
"System" in a separate revenue issuance.

This Circular shall take effect immediately.

#q^&CAESARR. DULAY
Commissioner of Internal Revenue

H-2 03e 447

PT
JAI{ OE

RECORDS MGT. D-! ISION

$)age 3 *f 3