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REVENUE MEMORANDUM ORDER NO. 21-2000
issued August 3, 2000 prescribes the policies and procedures in the processing
and approval of taxpayer's Application for Permit to Adopt Computerized
Accounting System (CAS) and its components. The components of a CAS covered
by the Order are:
- general journal, general ledger, and other subsidiary records;
- sales, purchases, accounts receivable, accounts payable, inventory,
payroll, ledgers and other accounting records;
- generation of official accounting documents such as official receipts
(OR), sales and cash invoices, cash vouchers, journal vouchers, billing
statements, sales tickets, etc.; and
- generation of reports as required by the BIR.
A Computerized System Evaluation Team (CSET) shall be created for the
National Office and Regional Office to conduct appropriate evaluation
and recommend approval of the taxpayers' application to adopt CAS or its
components. Evaluation shall be undertaken and completed within 30 days
from receipt of the application and complete documentary requirements.
Request for the approval of CAS shall be open to all taxpayers, whether
classified as regular or large taxpayer. Taxpayer requesting approval
for a Computerized Book of Accounts with computer-generated accounting
records, whether the accounting system to be used is off-the-shelf or
customized, need not apply for an authority to print (ATP) invoices and
receipts. However, taxpayer requesting approval for a Computerized Book
of Accounts without computer-generated accounting records shall need an
ATP for their official receipts, invoices and the like. The permit to
adopt CAS shall be deemed revoked whenever there are changes or modifications
introduced into the approved CAS, or upon full consumption of the pre-approved
range of serial numbers for the computer-generated official receipt or
sales/cash invoice. Any such changes or modifications shall require a
new permit. On the other hand, computer-generated accounting records with
no pre-approved range of number of invoices and receipts prior to actual
generation shall be reported to the Chief, Large Taxpayers Assistance
Division, or the Chief, Excise Taxpayers Assistance Division or Revenue
District Officer for proper recording and notation of the range of numbers
of official receipts and invoices which have been consumed, as well as
the range of numbers which have been cancelled during the immediately
preceding taxable year within 30 days from the close of such taxable year.
With the favorable recommendation of the CSET, the approval and signing
of the permit to adopt CAS shall be the responsibility of the Assistant
Commissioner of the Large Taxpayers Service or Excise Taxpayers Service
for large taxpayers, and the Revenue District Officers for regular taxpayers.
REVENUE MEMORANDUM ORDER
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