A Quick Guide for Your BIR CAS Application

Step 1: Choose a Reliable Accounting Software for Your Business and Register It

The first step in the BIR CAS application process is selecting reliable accounting software. It is important to choose a system that fits your business needs and ensures compliance with the requirements set by the BIR.

Once you’ve chosen your software, the next step is registration. You’ll need to submit a Checklist of Documentary Requirements (CDR) along with the necessary documents to the Revenue District Office (RDO) where your business is registered.

Step 2: Complete Your Documentary Requirements

To adopt a CAS or its components, you’ll need to submit the following documents:

• Accomplished BIR Form 1900 and/or BIR Form 1907
• Company Profile
• Photocopy of BIR Certificate of Registration
• Photocopy of Previously Issued Permit (if applicable)
• Photocopy of Current Registration Fee Payment
• Location map of the business premises
• Inventory of unused Invoices/receipts previously approved (if applicable)
• List of branches using the CAS (if any)

Technical Requirements:

• Application Name and Software Used (Development & Database)
• Functions and Features of the application
• System and Process Flow Diagrams
• Back-up Procedure, Disaster Recovery Plan
• Sworn Statement and Proof of System Ownership
• List of Reports and Correspondences (that can be generated by the system with descriptions, purpose, and sample layouts)
• Facsimile of System Generated Loose-leaf Books of Accounts and other documents like Receipts and Invoices

Additional documentation is required for affiliated companies, franchisees, and branches, including:

• Photocopy of the previously issued permit for the mother/sister company or branch using the same system
• Certification from the Computerized System Evaluation Team (CSET) that evaluated the approved system

If you are applying for a System Enhancement/Modification, you will also need to submit:

• Photocopy of the previously issued Permit to Adopt CAS
• Letter to the BIR detailing the system enhancement/modification

Step 3: Wait for Your Acknowledgment Certificate

Once you’ve submitted your CDR along with all required documents, the BIR will issue an Acknowledgement Certificate within three (3) business days. No Permit to Use (PTU) is required anymore, meaning that upon receipt of your Acknowledgment Certificate, you are free to start using your CAS immediately. Additionally, the BIR no longer requires a system demo.

Keep in mind that BIR requirements may change, so it’s always a good idea to check with an authorized representative to ensure you are following the latest process.