3 Quick and Easy Steps for BIR CAS Application
Updated as of Decembe 04, 2025
Step 1. Choose the right Accounting Software for your Business
It will be less hassle if you will pick the right software for accounting. There are software companies in Philippines that provide a BIR Ready Accounting Software that has complete BIR CAS Application Requirements.
Step 2. Complete your Documents
Did you know that BIR CAS Application requirements have been reduced by the Bureau for faster and easier compliance? Unlike the previous issuance for BIR CAS Application, it is not needed to have a Permit to Use CAS as a prerequisite.
Comparison of Old and New BIR CAS Application Requirements:
| OLD REQUIREMENTS | NEW REQUIREMENTS |
| Annex A or Checklist of Documentary Requirements | Annex A Checklist of Documentary Requirements |
| Annex A-1 or Sworn Declaration by Tax Payers, if the Taxpayer is the Software provider. RMC No. 5-2021 Annex A-2 or Joint Sworn Declaration by Taxpayer and Software Provider, if the Software was outsourced by the taxpayer from another provider. | Annex B Standard Functional and Technical Requirements |
| Annex A-3 or Summary of System Description, Commercial Invoice, Receipts, Document Description, Forms/Records and Report Specification | Annex C-1 Summary in System Description |
| Annex B or Standard Functional and Technical Requirements of the System | Annex D Acknowledgement Certificate |
| Annex C or the filled-up Acknowledgement Certificate | Annex C Sworn Statements |
| Company Profile of the Tax Payer and Software Provider | |
| End User License Agreement | |
| System Backup Procedure and Disaster Recovery Process | |
| System Data Migration | |
| System Process Flow | |
| Sample Forms and Reports Generated by the System as declared in RMC Annex A-3 | |
| System Audit Trail |
After filing up the necessary details for the five Annexes stated, you need now to prepare your accounting software’s sample database in order to generate forms and reports stated in in Annex C-1 Part V. Letters A and B Part VI. Letters A, B and C. With QNE’s CAS Specialist aiding with the reports generation, compliance has never been easier.
Step 3. Submit your Documents to the RDO
Make sure that all your Documentary and Technical Requirements are clear and complete. There are software companies in Philippines that gives BIR CAS Application assistance – like QNE Software that helps with the technical requirements of the application. All you have to do is print three (3) original signed copies.Meanwhile, in case there will be System Enhancement/Modification on the Previously Approved CAS, the following documents must be submitted by the Head Office or branches, at RDO /LTAD I or II/LTDO having jurisdiction over the Head Office (HO) of the taxpayer.
Application For System Enhancement/Modification
Photocopy of the previously issued Permit to Adopt CAS or Components Thereof; and Letter to the BIR detailing the enhancement/modification to be made on the previously approved CAS or Components
However, in some cases, a letter alone is not sufficient. Some RDOs still require a full re-application, especially when the updates involve adding new forms or modifying system processes. This requirement varies depending on the Revenue District Office (RDO), so it’s important to verify with your respective RDO whether your request will be accepted through a letter or if a re-application is needed.
Thereof now, once your BIR CAS Application has been filed, you’re now closer to jump-start your business as a BIR Compliant company! Good luck! Visit this link for more details about the BIR CAS Application and other BIR Compliant Requirements.
Source: BIR CAS Application and Requirements
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Frequently Asked Questions (FAQs)
Is a Permit to Use CAS still required before applying?
No. Under the updated guidelines, a Permit to Use CAS is no longer a prerequisite for your CAS application.
How many copies of the required documents should I submit?
You must prepare three (3) original signed copies of all Documentary and Technical Requirements.
What are the required Annexes under the new guidelines?
The application requires the following Annexes:
Annex A: Checklist of Documentary Requirements
Annex B: Standard Functional and Technical Requirements
Annex C-1: Summary in System Description
Annex C: Sworn Statements
Annex D: Acknowledgement Certificate
What additional supporting documents are needed?
Aside from the Annexes, the following must also be prepared:
End User License Agreement (EULA)
System Backup Procedure & Disaster Recovery Process
System Data Migration
System Process Flow
Sample Forms & Reports generated by the system (per RMC Annex A-3)
System Audit Trail
A sample database for generating forms and reports listed in Annex C-1 (Part V & Part VI)
Are there services that assist with the technical side of the application?
Yes. Software providers like QNE Software offer CAS Application Assistance. QNE’s CAS Specialists can help with system documentation, report generation, and preparing all BIR-required technical files.
