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Last Updated on March 6, 2021 by Marie Bautista
Do you intend to use a Computerized Accounting System for your business?
All taxpayers intending to use the following:
All taxpayers intending to use the following:- Computerized Accounting System (CAS),
- Computerized Books of Accounts (CBA) and/or its Components including the ESS, Middleware and Other Similar Systems
shall NOT be required to secure Permit To Use (PTU).
Instead, they shall be registered subject to the following policies:
- Register the Computerized Accounting System by submitting the documentary requirements stated on the “Checklist of Documentary Requirements” (CDR) (Annex “A”) to the Revenue District Office (RDO) where the taxpayer is registered. BIR Form No 1900 – Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books of Accounts shall no longer be required for the submission of application for the registration of the “System”.
- The “System” shall comply with the standards set forth under Annex “B” hereof; otherwise, when discovered to have violated the said standards during post-evaluation or audit, the taxpayer-user shall be subject to penalties provided under RMO NO. 7-2015 and other existing revenue issuances
- Upon submission of complete documentary requirements, an Acknowledgement Certificate (Annex C) (shall be issued within three (3) working days from receipt of the complete documents by the RDO where the taxpayer-user of the system is registered. Hence, Permit to Use CAS, CBA, and/or Components shall no longer be required for the use and registration of the “System upon approval of this Circular.
- System demonstration or pre-evaluation shall not be required prior to the use of the “System”. However, post-evaluation shall be conducted by the concerned RDO to determine compliance of the “System” registered with the Bureau to the standards set forth in Annex “B”.
- All taxpayers with existing Permit to Use (PTU) Computerized Accounting System, Computerized Books of Accounts and/or its Components shall NOT be required to apply for registration. The approved PTU previously issued by the Bureau shall still be valid, except for the following circumstances:
a. PTU was revoked upon discovery of its non-compliance with existing revenue issuances during the conduct of authorized audit activity, Tax Compliance Verification Drive (TCVD) or Post-Evaluation.
b. Existence of major system enhancement or upgrade, which will require the filing of a new application for registration of the “System. - Taxpayer must submit a new application for registration in case of major system enhancement, such as but not limited to any of the following:
a. Change in the functionalities of the system particularly on enhancements that will have a direct effect on the financial aspect of the system that includes modified computations and other financial –related issues that were considered;
b. Addition or removal of modules or submodules within the system that will have a direct impact on the financial aspect of the system;
c. Change in the system/software Version or Release Number that will have enhancements on the financial aspect of the system; and
d. All other enhancements that will be deemed as major system enhancement based on the recommendation of the technical evaluators after the comparative functionalities of the old and upgraded “system” were presented by the taxpayer. In case a taxpayer is found to have used an enhanced/upgraded system/software /application without registering with BIR prior to the use of such enhanced “system”, the PTU originally issued shall be automatically revoked or registration shall have no effect from the time the enhanced/upgraded system/software/application is adopted by the taxpayer and may still be subjected to applicable penalty under existing revenue issuances. - In case of any minor system enhancement, e.g., user interface modification, bug fixes, performance improvements, etc., the taxpayer must submit a written notification to their registered RDO/LT Office stating the specific minor enhancements on the system.
WHao..they are so strict with receipts now..
I was late in filing my tax this year. To my horror, I was asked to pay a P1,000.00 fine! 🙁 What I noticed were the employees… they were in their late 40s or early 50s. Kala mo they're all attending a party kasi they're wearing jewelries na ang bobongga!
If we want these businesses and professionals to pay their due taxes, always ask for receipt.
even the new rule about the receipt, there are still companies that does not issue official receipt and I know some who sold millions of their products but does not issue even a single receipt.
I hope this new receipt will help the BIR in solving big-time tax evasions.
Napanuod ko sa TV ang dami nagccomplain about this new receipt. Marami pa daw sila stocks ng receipt and reprinting of course will incur them additional expenses.
i guess hindi man mabibili ang official receipt this time, anyway, i heard daminy business owner and nag rereklamo kasi mading na sayang na receipt na di pa nagagamit..
Rosemarie/Gven-Rose
I went to BIR this week. Sadly, I need to reprint my OR and I need to pay the fine of not being informed! I just had my OR printed this year. 🙁 Goodbye, 48 bundles!
Mam when po deadline ng submission of unused receipts in BIR? Kasi they extend the use of old receipts until Aug. 30.
RR 18-2012 "A taxpayer with expiring ATP for its invoices/receipts (principal and supplementary) shall
apply for a new ATP not later than Sixty (60) days prior to actual expiry date. All
unused/unissued principal/supplementary receipts/invoices shall be surrendered to the RDO
where the taxpayer is registered on or before the 10th day after the validity period of the expired receipts/invoices for destruction. An Inventory listing of the same shall also be
submitted."
at the end of the day, i just wish na ung tax we are paying the government will be put to good use -not on the pockets of you-know-who!
Hi Im just a newbie in business, do I need to issue receipts, even though our business is just small?
When I attended a seminar they just advised that with this kind of business na magisa ka lang na gumagawa or wala pang employee, no need for BIR pa. I just forgot to ask, panu kung hihingi ng receipts yung customer? ok lng ba yun receipts na nabibili sa bookstore?
thanks po sa makakasagot ng tanong ko. 🙂
Hi, answered this a week ago via email
Hi Gee, as long as you run a business whether small you are not exempted to issue receipts most specially nowadays. You better settle your own receipts to avoid the hassle. Goodluck!
Hi Gee, as long as you run a business whether small you are not exempted to issue receipts most specially nowadays. You better settle your own receipts to avoid the hassle. Goodluck!
Wow this is so annoying for business owners, They are becoming strict for no reason, paying taxes then in return where do this taxes go? Why do richer people always grow richer and the poor becomes even more poorer.
"Stop Blaming the Government for Your Poverty
Ninety-nine percent of all failures come from people who have a habit of making excuses.
— George Washington Carver
"This chapter is specifically written for my fellow Pinoys.Because this has become our national pastime. We like blaming our personal financial misery on our government.
One day, I was talking to a friend of mine. Over a cup of coffee, he blurted out in exasperation to me, “Brother Bo, do you know why I’m poor?” He didn’t wait for my answer. He said, “It’s our (blip) government!
From the (blip) policeman on the street to the (blip) President of the Philippines, they’re all (blip) corrupt. This (blip) country is going to the dogs because we’re being run by a bunch of (blip) thieves!”
If he’d stopped cursing, we’d have shortened our conversation by half.But I needed to correct a graver mistake.
I said, “Is that the reason why you’re poor?”
“Of course!” his nostrils flared, “I hate those (blip) politicians!”
“Then can you explain to me why your next-door neighbor Henry
is getting richer no matter who sits in Malacañang? In the past three presidencies, your neighbor built one small business after another. Did he have a different set of presidents, a different set of senators and
congressmen than you had?”
My friend was caught off-guard. For a moment he just stared at me, not knowing what hit him.
He was probably used to people agreeing with him all the time, even joining him in talking about the muck and grime of our politicians.
Well, I think that’s a total waste of my energy.
Personally, I’d rather go to work, build businesses, create jobs and
bless the world—than sit around cursing the government. Anyone can curse the dark. But it takes a special person to light a small candle in that darkness.
Don’t blame the government for your poverty.
When you blame them, you’ll constantly wait for your salvation from the government. But friend, the government won’t save you.
Don’t wait for prosperity from any politician or any form of government.
If you want prosperity, you’ve got to go and create it yourself.
Only you—and God working in you—can create the wealth you
want.
Stop blaming the government for your poverty"
Eight Secrets of the Truly Rich – See more at: https://www.mommyunwired.com/2013/03/truly-rich-club-are-you-lola-penny-or.html#sthash.HirtyMCv.dpuf
Wow this is so annoying for business owners, They are becoming strict for no reason, paying taxes then in return where do this taxes go? Why do richer people always grow richer and the poor becomes even more poorer.
If you see how much is being deducted from an ordinary school teacher and how much a physician pays in taxes, you will demand for these business owners to issue receipts and pay their taxes too. They say taxes are the lifeblood of the country and I think it is. Our roads are better compared to years ago. Services are better than your parents' time. I just think with proper handling and vigilance from our leaders and citizens, everything will work out fine. Sometimes we tend to blame the government for being poor. It is not their fault 🙂 While the poor stay complaining about getting poorer, his neighbor is becoming richer by having some handsight and financial goals
Hi, i would like to add some information regarding the receipts, Bureau of Internal Revenue issued new circular about extending the use of your old receipts until October 31, 2013 provided they qualify the condition of the said circular.. to know more about this circular, Please visit our Facebook Page —> Tax DECODED
thank you so much and have a great day!!
I already wrote a post about it here https://www.mommyunwired.com/2013/08/bir-deadline-on-use-of-new.html and also included in the first paragraph of this post as an update
Hi.. How about the regulations regarding the use of the Authorized Temporary BIR printed receipts we bought from BIR? thank you
QUESTION PO, what to write on this portion: "business style of _________________________", the sum of….
Mam ask ko LNG pomay pumunta bir,ask nya where yun or,Hindi n present agad ng nkausap,kc wla p kahera,violation npo b agad ng non issuance of or yun?
Dapat yung official receipts mo/official receipts are always in your store. Ang presumption kasi if nakabukas ang business mo and you dont have the receipts with you, di ka nag-iissue ng receipts. Ang violation malamang dito is failure to issue receipts