THE Bureau of Internal
Revenue (BIR) said it will
no longer require taxpayers to obtain a “permit to
use” (PTU) when registering
their computerized accounting systems (CAS).
Circular (RMC) No. 5-2021,
issued by BIR Commissioner Caesar R. Dulay on Jan.
8, provides for simplified
registration processes for
CAS, computerized books of
account and its components,
including the electronic
storage system (ESS), middleware and other similar
The new circular replaces RMC No. 10-2020.
Nevertheless, the BIR
said other documents are
still needed for the registration of such systems, which
consist of a sworn statement, sample printouts of
receipts, invoices and books
of account, a copy of the audit trail, and completed BIR
It said the application
for authority to use CAS or
its components is also no
longer required when applying to register.
During the registration
process, the BIR will also
not require demonstrations
or pre-evaluation before
they can be used. These platforms will be subjected to
post-evaluation by the Revenue District Office (RDO).
Those already holding a PTU for the system do not
have to apply again as these
will still be considered valid.
Should major changes occur or updates to the
software, taxpayers have to
submit a new application for
registration, or else the current PTU or registration will
be revoked. In case of minor
changes, a written notice
detailing the changes made
must be sent to the RDO or
large taxpayers office.