RMO No. 9-2021: Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar Systems

Key points

1. Coverage. The Order applies to Large Taxpayers mandated to use CAS under RR No. 9-2009 and to Non-Large Taxpayers in business who opted to use CAS, CBA or their components. It also applies to taxpayers in business who use ESS, Middleware and similar systems.
2. Registration of the system. Taxpayers inform and register the system with their RDO or LT Office by submitting the Checklist of Documentary Requirements (Annex A). The system must strictly meet the Standard Functional and Technical Requirements in Annex B, and documents may be submitted manually or by e-mail.
3. Acknowledgement Certificate. The RDO or LT Office issues an Acknowledgement Certificate (Annex D) within three (3) working days from receipt of complete requirements. It stays valid unless the BIR revokes it for non-compliance found in post-evaluation, and no system demonstration or pre-evaluation is a condition of registration.
4. Branches and related companies. Filing is generally at the RDO or LT Office of the Head Office, but a Branch Office adopting a system ahead of the Head Office, or from other branches and the Head Office, files at its own RDO. Affiliated companies, sister companies, franchisees and closely held corporations register at their own RDOs even if they share servers or the same system.
5. Tax Service Providers. A system used through a Tax Service Provider (TSP) or third-party software provider is registered before the contract takes effect, with a Joint Sworn Statement (Annex E) that the software has no facility to suppress sales or income. The taxpayer keeps accounting records for a mandatory period of ten (10) years under RR No. 5-2014 and notifies the RDO before the contract ends, which automatically cancels the registration.
6. Enhancements, downtime and books. Major enhancements need a new application, while minor ones need a written notification to the RDO or LT Office. During downtime, manual receipts or invoices with approved ATP may be issued, with no more than one thousand (1,000) sets reserved at a time. Soft copy of the computerized books in Standard Audit File format is registered within thirty (30) calendar days from the close of the taxable year.

Who is affected

• Large Taxpayers mandated to use CAS under RR No. 9-2009
• Non-Large Taxpayers who opted to use CAS or CBA
• Taxpayers using ESS, Middleware and similar systems
• Taxpayers using Tax Service Providers

Deadlines and effectivity

• Acknowledgement Certificate within three (3) working days from complete requirements
• Books soft copy registered within thirty (30) calendar days from close of taxable year
• Applications pending with NAB as of February 23, 2020 processed under RMC No. 10-2020; later applications under this Order