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9.RMO 29-02 Revised Procedures in Processing CAS
9.RMO 29-02 Revised Procedures in Processing CAS
9.RMO 29-02 Revised Procedures in Processing CAS
I. OBJECTIVE
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V. Process Flow. This refers to the flow of procedures presented in
diagram form.
BB. System Flow. This represents the inputs, outputs and processes
of a system.
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a computerized system used in reference to a particular
accounting document.
1. National Office
Group I
Group II
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Representative of Assessment Section of
the LTDO
Representative of Taxpayer Service
Section of the LTDO
B. CSET shall refer for resolution legal issues that may arise in the
course of their evaluation of the application for CAS to Law
Division in the National Office or Legal Division in the
Regional Offices.
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E. ROs who shall observe the taxpayer's system demo, shall act as
trainers/coaches of other ROs relative to the evaluation of
applications for the use of CAS and/or components thereof and
other functions relative to the use of CAS.
V. POLICIES
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3. Affiliated companies, sister companies, franchisees and
closely held corporations using exactly the same system
previously approved for use by its mother company or
other sister companies.
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H. In evaluating application for CAS by Head Office involving
branches located outside the jurisdiction of the BIR concerned
office having jurisdiction over the Head Office, the concerned
CSET shall coordinate and refer to the other CSET having
jurisdiction over the branch/es the evaluation of the CAS of the
branch/es concerned. The results of the cross RDO evaluation
of the branch/es' CAS shall be submitted to the CSET having
jurisdiction over the Head Office which shall recommend
approval/disapproval for issuance of permit to use CAS. The
RDO having jurisdiction over the head office of the taxpayer
shall issue to the said taxpayer-head office the applied permit
for the branch.
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issuance of the temporary permit by the taxpayer.
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adjustments to books of accounts and other accounting
records/documents shall be properly labeled with the
name of taxpayer, taxable year and the Serial No. and
Volume No. of the books of accounts and other
accounting records/documents duly stamped registered
and signed by LTAD I or II, LTDO or RDO; or
P. The taxpayer shall apply for a new permit to use CAS in case of
any system enhancement that shall result in change in systems
release and/or version number. In case a taxpayer is found using
an enhanced system without the approval of the BIR, the permit
originally issued shall be deemed automatically revoked from
the time the enhanced system is adopted.
VI. PROCEDURES
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Section (TSS)]:
b. Company Profile
f. Technical Requirements
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generated from the system with their
description, purpose and sample layout
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c.3 For regular taxpayers — RDO concerned
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15.1 Require taxpayer to present the Branch Permit which
includes CRM/POS Machines linked to CAS.
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6. Evaluate resolution/s provided.
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Commissioner, Operations Group for approval.
This Order amends RMO No. 21-2000 dated July 17, 2000 and repeals
and/or modifies accordingly all other issuances or portion/s thereof inconsistent
herewith.
IX. EFFECTIVITY
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ANNEX B
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ANNEX C
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ANNEX D
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ANNEX E
_________________________
(Date)
_________________________
(Name of Company)
_________________________
(Address)
TIN: _____________________
Gentlemen :
e-Invoicing System
General Journal
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Computerized Books of Accounts Subsidiary Ledger(s):
Specify _______
Others ____________
Integrated or Independent
Applied by:
This Permit shall take effect ________________ subject to the provisions of Revenue
Memorandum Order No. _________ dated _________________ and shall be valid until
revoked. DCSETa
Dry Seal
By:
______________________________________
(ACIR-LTS/LTDO/RDO)
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ANNEX E-1
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ANNEX F
_________________________
(Date)
_________________________
(Name of Company)
_________________________
(Address)
TIN: _____________________
Branch Code _______________
Gentlemen :
e-Invoicing System
General Journal
Specify _______
Others ____________
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This Permit shall take effect ________________ subject to the provisions of Revenue
Memorandum Order No. _________ dated _________________ and shall be valid until
revoked.
Dry Seal
By:
______________________________________
(ACIR-LTS/LTDO/RDO)
(Note: This permit is to be issued only by the LTAD I or II/LTDO/RDO of the applicant
taxpayer-Head Office for its application for branch permit.
ANNEX F-1
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ANNEX G
(STICKER)
REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE
OFFICE Head Office
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Branch
Permit to Use Cash Register Machine (CRM) or Point of Sale (POS) Machine
By:
______________________________________
(ACIR-LTS/LTDO/RDO)
ANNEX H
LETTER OF DENIAL OF APPLICATION FOR PERMIT TO ADOPT
COMPUTERIZED ACCOUNTING SYSTEM OR COMPONENTS THEREOF
_________________________
(Date)
_________________________
(Taxpayer)
_________________________
_________________________
(Address)
Sir/Madam:
We regret to inform you that your Application for Authority to Use Computerized
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Accounting system or Components thereof has been "denied" per recommendation of the
Computerized System Evaluation Team due to the following reason(s)/deficiency(ies):
1.
2.
3.
4.
5.
Wherefore, you are hereby advised to comply based on the reasons herein-above
stated and submit a new application together with the documentary requirements to be
submitted to the Large Taxpayer's Service/Large Taxpayer District Office/Revenue
District Office having jurisdiction over your head office.
By:
______________________________________
(ACIR-LTS/LTDO/RDO)
ANNEX I
_________________________
(Date)
_________________________
(Name of Company)
_________________________
(Address)
TIN: _____________________
Gentlemen :
You are hereby granted a temporary permit relative to your application for (Type
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of Application) dated (Date, of Application) due to the following reason(s):
1.
2.
3.
4.
5.
This temporary Permit shall take effect (Date) . subject to the provisions of
Revenue Memorandum Order No. _________ dated _________________ and shall be
valid for _____ days.
The software to be used on the basis of this permit is (Name of System Software) It
shall be understood that the system(s) used shall be subject to further evaluation of the
Computerized System Evaluation Team.
__________________
ACIR/LTS/LTDO/RDO
__________________ __________________
Deputy Commissioner Deputy Commissioner
Information Systems Group Operations Group
ANNEX J
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ANNEX K
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ANNEX L
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ANNEX M
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ANNEX N
AFFIDAVIT
1.
2.
5. That the Receipts/invoices or other related documents duly assigned with serial
numbers stated as follows have been Consumed/Cancelled for the taxable period covering
_____________.
2.
6. That the Books of Accounts, Invoices and Receipts and other accounting
records/documents of the above-mentioned company is in the form of CD-ROM or in an
Electronic Archive Information which have the capacity to retain the information (read
only and in report format) installed and shall be kept for a period of not less than three (3)
years and that the duly authorized Internal Revenue Officer of the BIR shall be allowed
access the aforementioned information.
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the Republic of the Philippines.
__________________________
(Affiant/Authorized Representative)
SUBSCRIBED AND SWORN TO BEFORE ME, a Notary Public for and in
(City/Municipality) , (Province) , this ________ day of (month and year)
affiant exhibiting to me her Community Tax Certificate No. _______ issued on (date)
at (place) and Tax Identification Number ____________.
Notary Public
Doc No. _____
Page No. _____
Book No. _____
Series of _____
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Endnotes
1 (Popup - Popup)
Annex A
Annex B
Annex C
Annex D
Annex E
Annex E-1
Annex F
Annex F-1
Annex G
Annex H
Annex I
Annex J
Annex K
Annex L
Annex M
Annex N
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