To provide a simplified registration processes for Computerized Accounting System, computerized books of account and its component including the electronic storage system (ESS), middleware and other similar systems, BIR Commissioner Caesar R. Dulay released the Revenue Memorandum Circular (RMC) No. 5-2021.

To provide a simplified registration processes for Computerized Accounting System, computerized books of account and its component including the electronic storage system (ESS), middleware and other similar systems, BIR Commissioner Caesar R. Dulay released the Revenue Memorandum Circular (RMC) No. 5-2021.

ADDITIONAL CAPTION

On the other hand, demonstrations or pre-evaluation are not needed during the registration process. These platforms are not subjected to post-evaluation by the Revenue District Office.

Holders of Permit-to-Use (PTU) are considered valid and not required to apply again.

If there are major changes or updates, taxpayers are obliged to submit a new application for registration, otherwise the current PTU or registration will be revoked. In case of minor changes, a written notice including the changes made must be sent to the RDO or large taxpayers office.