The Documentary Requirements for Securing Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its Components is stated in 9.2 of Revenue Memorandum Circular (RMC) No. 37-2016 with details as follows:
1. Duly accomplished BIR Form No. 1900;
2. Photocopy of Previously Issued Permit to Use CAS/CBA and/or components, if applicable;
3. Proof of Ownership or License Agreement, whichever is applicable;
4. Location map of the place of business;
5. List of branches that will use CAS/CBA and/or its components, if any;
6. Certification that the branch(es) use the same CAS/CBA and/or its components with that of the Head Office, if applicable;
7. Additional requirements in case of affiliated companies/sister companies, franchisees and branches: a. Photocopy of previously issued permit of mother/sister company, another branch using the same system, if applicable; b. Certification from the NAB which previously evaluated the approved system, if applicable.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2037-2016.pdf of the full text of RMC No. 37-2016.
