Bureau of Internal Revenue

 

The Bureau of Internal Revenue (“BIR”) issued Revenue Memorandum Circular (“RMC”) No. 10-2020, 06 February 2020, suspending the issuance of Permit to Use (PTU) computerized accounting system (CAS), computerized books of account (CBA), and/or Components thereof required under Revenue Memorandum Order (RMO) No. 21-2000, as amended by RMO No. 29-2002.

RMC No. 10-2020 provides that, from the effectivity of the RMC, all taxpayers with pending applications for PTU CAS, CBA, and/or Components thereof filed with the National Accreditation Board and assigned to the Technical Working Group (TWG) for evaluation shall be allowed to use such CAS, CBA, and/or Components thereof, subject to the submission of documents and post-evaluation check compliance.   The RMC covers pending applications that have undergone system demonstration.  The RMC shall take effect 15 days after publication in a newspaper of general circulation.

Within three (3) working days after submission of the required documents to the TWG Secretariat of the RDO/LT Office where the taxpayer is registered, the TWG Secretariat shall issue an “Acknowledgement Certificate” in lieu of the PTU.  The Certificate shall bear a Control Number to be reflected on the face of the taxpayers principal and/or supplementary receipts/invoices.

For applications for Loose-leaf Books of Accounts, the RDO with jurisdiction over the application shall continue to process the application in line with RMC No. 68-2017.

The use of CAS, CBA, and/or Components thereof sans a PTU shall be subject to a post-evaluation check on compliance with existing revenue issuances by the BIR’s Assessment Service.  A separate Revenue Issuance shall be issued on the rules on post-evaluation checking.

The taxpayer shall also inform in writing the TWG Secretariat of any system enhancement/modification and/or upgrade resulting in the change of version number and/or systems release, together with a matrix comparing changes between the current and upgraded system.

 

 

Attached is the full text of the issuance.

RMC No. 10-2020 Annex A

RMC No. 10-2020 Annex A-1

RMC No. 10-2020 Annex B

RMC No. 10-2020

 

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