The Bureau of Internal Revenue (BIR) said that when registering their computerized accounting systems, taxpayers will no longer be required to obtain a permit to use' (PTU) (CAS).
Revenue Memorandum Circular (RMC) No. 5-2021, dated Jan. 8, was issued by BIR Commissioner Caesar R. Dulay to provide for simplified registration processes for CAS, computerized account books, and their components, including the Electronic Storage System (ESS), middleware and other similar systems.
RMC No. 10-2020 replaces the new circular. 

However, the BIR has stated that other documents, including sworn statements, sample print-outs of receipts, invoices and account books, a copy of the audit trail, and completed BIR forms, are still necessary for the registration of such systems.

It stated that when applying for registration, the application for authority to use CAS or its components is also no longer needed.

The BIR will also not require demonstrations or pre-evaluation during the registration process before they can be used. Instead, the Revenue District Office will only have to undergo post-evaluation of these platforms (RDO).

As these will still be deemed valid, those already holding a PTU for the system do not have to apply again.

In the event of major changes or updates to the software, the BIR has indicated that taxpayers are required to submit a new registration application, or else the current PTU or registration will be revoked. In the event of minor changes, the RDO or the large taxpayers' office must receive a written notice detailing the changes made. - MSN