Tax System


The BIR has existing electronic systems for taxpayers such as E-Registration; Electronic Filing & Payment System (EFPS); E-BIR Forms; E-submissions, e.g., Summary List of Sales & Purchases (SLSP), Monthly Alphalist of Payees (MAP), Summary Alphalist of Withholding Tax (SAWT), etc.

The BIR issued Revenue Memorandum Order (RMO) 21-2000 prescribing the policies and procedures in the processing and approval of taxpayer’s Application for Permit to Adopt Computerized Accounting System (CAS) and its components as amended by RMO 29-2002. 

RMO No. 21-2000 specifies the components in the preparation of “1) general journal, general ledger, and other subsidiary records; 2) sales, purchases, accounts receivable, accounts payable, inventory, payroll, ledgers and other accounting records; 3) generation of official accounting documents such as official receipts (OR), sales and cash invoices, cash vouchers, journal vouchers, billing statements, sales tickets, etc.; and 4) generation of reports as required by the BIR.“

In August 2013, BIR issued Revenue Memorandum Circular (RMC) 55-2013 to reiterate a taxpayer’s obligations in relation to online business transactions. The taxation rules and guidelines on non-online transactions are similar to online transactions. 

Despite these regulations, online sellers and freelancers find it difficult to comply with the requirements since the guidelines for the issuance of official receipts online is not clear. Creating a system or application and having it approved by the BIR may take too much time and resources for each merchant to work on.There is a demand for easily accessible, usable invoicing and official receipt tools for use by freelancers, online direct sellers, and small e-commerce sites online.