BIR Citizen's Charter 2020 (2nd Edition) RDO Additional Services

2020 BIR CITIZEN'S CHARTER 2020 (2ND EDITION) I. Additional Services Revenue District Office Supplemental External Services Processing of Request for Cancellation of Permit to Use (PTU) Point of Sales Machine (POS)/Cash Register Machines (CRM) Application for Account Enrollment with the Electronic Accreditation and Registration (eAccReg) system and online application for Permit to Use (PTU) Cash Register Machine (CRM)/Point of Sale (POS)/Special Purpose Machine (SPM) Processing of Application for Permit to Use (PTU) Computerized Accounting System (CAS) and/or Components Thereof REVENUE DISTRICT OFFICE Supplemental External Services 1. Processing of Request for Cancellation of Permit to Use (PTU) Point of Sales Machine (POS)/Cash Register Machines (CRM) For retirement of machine or, transfer of use to another Branch, or closure of Business, Head Office or Branch. Office or Division: Revenue District Offices Classification: Complex Type of Transaction: G2B Government to Business Who may avail: All taxpayers who are using POS machines/CRM CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Letter Requesting for Cancellation of CRM/POS/SPM Machines (1 original copy) 1. Requesting Taxpayer 2. Duly Notarized Sworn Statement stating therein the details/readings of the machines due for cancellation, if applicable (1 original copy) 2. Requesting Taxpayer 3. Original Permit Issued (1 original copy) 3. Requesting Taxpayer 4. Original Decal (1 original copy) 4. Requesting Taxpayer 5. Copy of the Z reading as of the last day of use of the machine (1 reprint or photo copy) 5. Requesting Taxpayer 6. Copy of Back-end Report as of last day of use of the machine (1 reprint copy) 6. Requesting Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get number from the queuing system. None None None Taxpayer or authorized representative 2. Submit Request letter for Cancellation of PTU POS machine/ CRM together with the documents required per checklist of requirements 2.1 Receive, validate the completeness of requirement and assign DLN 2.2. Forward all the received documents to Assessment Section for assignment to a Revenue Officer (RO) [Examiner] None 1 hour Receiving Officer assigned by Revenue District Officer (RDO) 3. Receive and process the application and coordinate the schedule of ocular inspection. None 1 working day Assessment Section 3. Coordinate with the RO assigned on the schedule and conduct of CRM/POS machine inspection 3.1 Conduct inspection of CRM/POS machines and evaluate readings submitted by taxpayer; None 2 hours Assigned Revenue Officer (Examiner) None 3.2 Prepare and route Memorandum Report for approval. None 4 working days from conduct of inspection of machine Assigned Revenue Officer (Examiner)/Group Supervisor/Chief, Assessment Section None 3.3. Receive the approved Memorandum Report and cancel online the CRM/POS and generate the Certificate of Cancellation of PTU CRM/POS Machine None 1 working day, 3 hours & 30 minutes CSS Chief or Officer assigned by the RDO/ None 3.4. Sign the Certificate of Cancellation None 1 hour Asst. Revenue District Officer (ARDO) or Revenue District Officer 4. Receive the Certificate of Cancellation 4. Release Certificate of Cancellation None 30 minutes RDO assigned releasing officer TOTAL: None 7 days 2. Application for Account Enrollment with the Electronic Accreditation and Registration (eAccReg) system and online application for Permit to Use (PTU) Cash Register Machine (CRM)/Point of Sale (POS)/Special Purpose Machine (SPM) For account enrollment in the eAccReg System to access it and apply online for a Permit to Use CRM/POS/Special Purpose machine. Office or Division: Revenue District Office Classification: Simple Type of Transaction: G2B Government to Business Who may avail: All taxpayers who will be using CRM/POS/SPM in their business CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Duly notarized letter addressed to the Revenue District Officer (RDO) to enroll in the Account Enrollment Facility of eAccReg system (1 original copy) Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get number from the queuing system. 1. None None None Taxpayer 2. Submit the Notarized Application for Account Enrollment 2.1 Receive and forward the notarized application for account enrollment with eAccReg to CSS Chief/RO assigned by RDO to handle CRM/POS transactions. None 15 minutes Receiving Officer assigned by the RDO None 2.2. Access the eAccReg system to approve/disapprove the account enrollment. None 1 hour and 45 minutes Revenue Officer assigned by RDO/Client Support Section (CSS) Chief 3. Once the approval for enrollment is received thru email, access the eAccReg System and Register the machines being applied for Permit to Use (PTU) 3. Access eAccReg and search for the application for PTU of the Taxpayer. Evaluate details of the machine and approve/disapprove application for PTU None 1 hour and 30 minutes CSS Chief/ARDO/RDO 4. Upon receipt of the email informing that application has been approved, access the eAccReg to print the PTU for CRM/POS/SPM None None None TOTAL: None 3 hours and 30 minutes 3. Processing of Application for Permit to Use (PTU) Computerized Accounting System (CAS) and/or Components Thereof For processing of application for PTU CAS and/or components thereof. Office or Division: Revenue District Office Classification: Highly Technical Type of Transaction: G2B Government to Business Who may avail: All Taxpayers who intend to use CAS and/or Components thereof CHECKLIST OF REQUIREMENTS WHERE TO SECURE GENERAL REQUIREMENTS: 1. BIR Form 1900 Application for Authority to Use Computerized Accounting System or Components thereof (2 copies) 1. Requesting Taxpayer 2. Joint Sworn Statement or Sworn Statement, whichever is applicable, (pro-forma provided) (1 Original copy) 2. Requesting Taxpayer 3. Duly accomplished Summary of System Description, Commercial Invoice/Receipts/Document Description, Forms/Records and Reports Specification (pro-forma provided) (1 original copy) 3. Requesting Taxpayer 4. Technical Evaluation Checklists Parts I and II completely filled-out and signed by taxpayer-applicant or duly authorized representative; (1 original copy) 4. Requesting Taxpayer 5. Narrative actual Back-up Procedure, Disaster and Recovery Plan containing the following: a. Back-up Frequency (Daily, Weekly, Monthly or Annually); b. Automated/Manual; c. External Media (USB, CD, Tape, etc.); d. Retention Period; and e. Onsite and Offsite Back-up Location indicate complete address f. If with branches Network Diagram 5. Requesting Taxpayer 6. Sample print-out of Books of Accounts (BOA) compliant with Revenue Regulations (RR) No. 9-2009 and other reports that can be generated from the system and will be used; (1 set original copy) 6. Requesting Taxpayer 7. Sample print-out of Principal and Supplementary Receipts/Invoices compliant with Revenue Regulations (RR) No. 16-2018 and other accountable forms that will be used; (1 set original copy); 7. Requesting Taxpayer 8. Printed copy of Audit Trail (activity log generated by the system) and Network Diagram (1 original copy); 8. Requesting Taxpayer If Taxpayer have an existing Legacy system which will be replaced within the year by the new system being applied for PTU: > Migration Process and the data that will be migrated; > Restoration of accounting records and the time within which to restore such records for purposes of audit by BIR 9. Requesting Taxpayer If Software License to be used is under the name of the parent company or an affiliate: > Certification from the purchasing company allowing the taxpayer-applicant to use the same system; 10. Requesting Taxpayer If Taxpayer will be using the same system being used by an affiliate/branch/subsidiary/franchise, and such system has been approved and issued a Permit to Use, systems demo shall be dispensed with, provided that the following are submitted: > Photocopy of the Permit to Use issued to the related company; > Certification of the approved system issued by the representative of the Revenue Data Center (RDC)/National Office Data Center (NODC) that handled the evaluation of the system of the related company (original copy) 11. Requesting Taxpayer Copy of Subscription Agreement, in case of cloud-based system/software or if server is hosted by a cloud service provider (1 photocopy); 12. Requesting Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get number from the queuing system. 1. Assist/Give queuing number None Officer assigned by the RDO 2. Submit accomplished BIR Form 1900 together with the general requirements to the RDO where the taxpayer-applicant is registered 2.1 Receive and record the application together with the complete documentary requirements NOTE: Application will only be received if the required documents are complete None 1 day Receiving Officer assigned by RDO 2.2. Prepare Referral Slip and assign the application to a Technical Working Group (TWG) None 1 day CSS Chief/Staff/RDO assigned employee 3. Facilitate and coordinate with the assigned TWG on the schedule of systems presentation to the TWG 3. TWG coordinate with the taxpayer on the schedule of system presentation None 1 day TWG Secretariat/TWG Member 4.1 Present the system to the TWG. 4.1 Attend presentation/system walkthrough and evaluate the system's compliance with BIR requirements; Note: The presentation of the system may be more than one (1) meeting depending upon the complexity of the taxpayer's accounting system and the number of software that will be used by the taxpayer. None 7 days TWG members 4.2 All attendees in the meeting (taxpayer's representatives) signs MOM as concurrence on the discussion and that they are informed of any requirements that may still be needed for taxpayer to submit/comply with. 4.2 Prepare Minutes of Meeting (MOM) for every presentation/meeting with taxpayer. All attendees to the meeting (BIR TWG) signs the MOM. None TWG Member/TWG Secretariat None 5. Evaluate documents submitted by taxpayer and the result of the systems walkthrough. None 5 days TWG Members None 6. Prepare recommendation report and route it for signature of the members of the TWG, if the system is found to be compliant with BIR requirements, If not, require taxpayers to configure/change the system to comply with the requirements within a specified period. None 3 days TWG Members/ Secretariat 4.3 Respond to BIR follow up letter within the time indicated in the said letter. Sends follow up letter to taxpayer if it failed to submit/comply with the requirements within the time agreed during the systems walkthrough and as indicated in the MOM. If taxpayer fails to comply with the requirements after sending of the follow up letter, the application may now be recommended by the TWG for denial of the RDO. None TWG Members/ Secretariat 7. Prepare and route the Permit to Use (if approved) or Denial Letter (if application is denied). None 1 day TWG Secretariat/ RDO Staff 4. Receives Permit to Use CAS/Denial Letter 8. Release the Permit to Use/Send Denial Letter to the taxpayer or its authorized representative. None 1 day RDO Releasing Officer TOTAL: None 20 Days