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BIR Requirements for Computerized Accounting System (CAS) Accreditation in 2025

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In the Philippines, the Bureau of Internal Revenue (BIR) requires businesses to accredit their Computerized Accounting Systems (CAS) to ensure compliance with tax laws and proper record-keeping. This accreditation is crucial for companies that use digital solutions to manage their financial transactions and generate tax-related reports. For 2025, here is a comprehensive guide to the requirements and process for BIR CAS accreditation.


BIR Requirements for Computerized Accounting System (CAS) Accreditation in 2025

What is a Computerized Accounting System (CAS)?

A Computerized Accounting System (CAS) is a software solution used by businesses to record and manage their financial transactions, including invoicing, payroll, and tax filing. The BIR requires CAS accreditation to ensure the system meets specific compliance standards, including accurate tax reporting and audit readiness.


Why Do You Need BIR CAS Accreditation?

BIR accreditation is mandatory for businesses using a CAS to:

  • Ensure compliance with tax laws and regulations.

  • Avoid penalties for non-compliance during audits.

  • Streamline financial reporting and tax filing processes.

  • Establish credibility and transparency with the BIR.


BIR Requirements for CAS Accreditation in 2025

To apply for CAS accreditation, businesses must prepare and submit the following documents and comply with the procedural requirements:

1. Letter of Intent

Submit a formal letter addressed to the Revenue District Office (RDO) where your business is registered. This letter should state your intention to apply for CAS accreditation.

2. Accomplished BIR Form 1900

BIR Form 1900 is the official application form for CAS accreditation. Ensure all details are accurate and consistent with your business registration records.

3. System Demonstration Documents

Prepare documents detailing your CAS, including:

  • System flowchart

  • Features and functionalities of the system

  • Types of reports the system can generate (e.g., Sales Invoices, Official Receipts, Journal Entries, etc.)

  • Backup and data recovery procedures

4. Sworn Statement

Provide a notarized sworn statement signed by the business owner or an authorized representative. This statement must confirm:

  • The system’s compliance with BIR standards

  • The software’s ability to generate reports required by the BIR

5. Sample Printouts

Submit sample printouts of the following reports generated by your CAS:

  • Sales Invoice and/or Official Receipt

  • Journal Books (e.g., General Journal, General Ledger)

  • Purchase and Sales Register

  • Tax Returns (e.g., VAT Returns, Withholding Tax Returns)

6. Technical Specifications

Provide details about the technical aspects of your CAS, such as:

  • System hardware and software requirements

  • Database structure

  • Data security measures

7. Certificate of Independent Software Vendor (if applicable)

If your CAS is developed by a third-party vendor, include a certification from the vendor confirming that the system complies with BIR requirements.

8. Company Profile

Submit a profile of your business, including:

  • Business name

  • Address

  • Tax Identification Number (TIN)

  • Nature of business

9. Additional Requirements

The BIR may require additional documentation based on your industry or specific business operations. Always consult your RDO to ensure you meet all local requirements.


Steps for CAS Accreditation in 2025

  1. Prepare All Requirements

    • Gather all necessary documents listed above and ensure they are complete and accurate.

  2. Submit to the RDO

    • File your application with the Revenue District Office (RDO) where your business is registered.

  3. Attend the System Demonstration

    • The BIR may require a live demonstration of your CAS to verify its compliance with tax regulations.

  4. Wait for Approval

    • Once your application is submitted, the BIR will review your documents and assess your system. Approval timelines may vary depending on your RDO.

  5. Receive Certificate of Accreditation

    • Upon approval, the BIR will issue a Certificate of Accreditation for your CAS. This certificate must be displayed and kept available for audit purposes.


Penalties for Non-Compliance

Failure to secure CAS accreditation can result in penalties, including:

  • Fines for using an unregistered accounting system

  • Delays or rejections during BIR audits

  • Additional scrutiny from tax authorities

Ensure you comply with all requirements to avoid these risks.


Tips for a Successful Accreditation

  1. Double-Check Your Documents

    • Ensure all forms and documents are complete, accurate, and consistent with your business records.

  2. Consult an Expert

    • Seek guidance from a tax consultant or accounting professional familiar with CAS accreditation.

  3. Use BIR-Approved Software

    • Choose a system that already meets BIR requirements to simplify the accreditation process.

  4. Prepare for System Demonstration

    • Be ready to explain and demonstrate your system’s features to the BIR during the evaluation.


Securing BIR accreditation for your Computerized Accounting System in 2025 is essential for compliance, efficiency, and audit readiness. By following the requirements and processes outlined above, your business can streamline operations while avoiding penalties and ensuring transparency.


If you need assistance with CAS accreditation or choosing the right system for your business, contact us for a free consultation session.


Computerized accounting system BIR requirements

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