01.04.22

Change in permit to use CAS

Simplified Policies on the Application for Registration of Computerized Accounting System (CAS) have been introduced under Revenue Memorandum Circular No. 05-2021.

There is no longer a requirement for taxpayers intending to use a CAS to obtain a PTU (Permit To Use). Taxpayers can receive an Acknowledgement Certificate” from the BIR (Bureau of Internal Revenue) if all their documentation requirements are met. Pre-evaluation or demonstration of the system is no longer required but will be subject to post-evaluation by the concerned Revenue District Office.

All taxpayers with existing Permit To Use CAS are not required to apply for registration, the approved PTU previously issued by the Bureau will still be valid except for special circumstances.