The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular No. 10-2020, dated 6 February 2020, (RMC No. 10-2020) entitled "Suspending the Requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and Allowing their Use Subject to Compliance Requirement."

Suspension of the PTU Requirement

Under RMC No. 10-2020, the BIR suspended the requirement to secure a PTU prior to the actual use of a CAS, CBA, and any of their components.

Taxpayers, with pending applications for PTU with the National Accreditation Board (NAB) and whose applications have been assigned to the Technical Working Group (TWG), are allowed to use such CAS and CBA without the required PTU.

In lieu of securing a PTU, the taxpayers are required to submit to the TWG Secretariat of the Revenue District Office (RDO) where they are registered documents relating to the CAS and CBA, including a summary of the system description and samples of the system-generated receipts, invoices, and books of accounts, among others. Upon submission, taxpayers will be issued an Acknowledgment Certificate, containing a Control Number. The Control Number is required to be reflected on the principal and/or supplementary receipts and invoices to be generated from the systems in order to authorize the use of such receipts/invoices.

Post-Evaluation of Taxpayers

All CAS, CBA, and/or any components that are in use without the PTU are subject to post-evaluation by the BIR. The evaluation may be done simultaneously with an audit investigation.

Letter Notification for System Enhancements and Modifications

In case of any system enhancement, modification and/or upgrade of the CAS, CBA and/or any components, the BIR requires taxpayers to inform the RDO-TWG Secretariat in writing. The taxpayer is required to provide the RDO a matrix of the comparative changes of the new and old systems, along with the letter notification.

Conclusion

Taxpayers with pending applications for PTU may now use their CAS and CBA without the PTU. They must however comply with the submission of the required documents. Taxpayers using their CAS and CBA without a PTU should also be prepared for the post-evaluation by the BIR.

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