This document serves as a comprehensive checklist and reference guide for BIR Philippines accreditation, detailing the required documents, forms, reports, and system specifications necessary for compliance.

Table of Contents

BIR Philippines - Checklist

Document

1. Photocopy of BIR Certificate of Registration

2. Photocopy of Current Registration Fee Payment

3. Application Name and Software Used (Development & Database) - Company Profile - Link

4. Functions and Features of the Application - Link

5. System Flow & Process Flow - Link

6. Back-up Procedure, Disaster and Recovery Plan - Link

7. Sworn Statement and Proof of System Ownership - Annex A

8. List of Reports and Correspondences that can be generated from the system with their description, purpose, and sample layout

9. Facsimile of System Generated Loose-leaf Books of Accounts and List thereof/Receipts/Invoices

Forms Needed to be Filled

• BIR Registration Form 1907

Open

1. Annex A - Sworn Declaration - To Enhanced eAccReg System - Link

2. Annex B - Checklist of Documentary Requirements - Link

3. Annex C - Sworn Declaration - To BIR - Link

Reports

1. Annex D-1 - X-Reading - Sample Report

2. Annex D-2 - Z-Reading - Sample Report

Backend Report

1. Annex E-1 - BIR Sales Summary Report - Link

2. Annex E-2 - Senior Citizen Sales Book/Report - Link

3. Annex E-3 - Persons with Disability Sales Book/Report - Link

4. Annex E-4 - National Athletes and Coaches Sales Book/Report - Link

5. Annex E-5 - Solo Parent Sales Book/Report - Link

Process

Step 1: Registration Form 1907

Step 2: Registration Fee Payment

Step 3: Sworn Declaration - Annex A - To Enhanced eAccReg System

Step 4: Email Confirmation - Within 3 days

Step 5: Annex B, C, D, E Reports and Invoice Models

Step 6: Demo of the software - After submission of reports

Step 7: Accreditation of the software

Points should be included in the Invoices/Receipts

1. Header

   1. Registered Name of the Seller

   2. Business Name or Style

   3. Detailed Business Address

   4. VAT REG TIN or NON VAT REG TIN

   5. Machine Identification Number (MIN)

   6. Serial Number

2. Footer

   1. Name, Address, and TIN of Accredited Supplier

   2. Accreditation Number and Date

   3. PTU Number and Date Issued/ATG Control Number

3. Invoice/Receipt Number: Each invoice or receipt should have a unique number displayed prominently. This number should have at least six digits and a running serial number. If needed, a reset counter may be used to restart the numbering sequence.

4. Date of Transaction

5. Customer/Buyer Details

6. Quantity

7. Description of Items/Services

8. Unit Cost

9. Total Cost

10. VAT Amount

11. Breakdown of Sales Amount

12. Conspicuous Statement: Supplementary invoices or receipts, such as order slips or acknowledgment receipts, must include a bold statement at the bottom saying "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX." This helps clarify that these documents cannot be used for claiming input tax credits.

13. Breakdown of Sales Subject to Percentage Tax

14. Transactions with specific groups like Senior Citizens (SC), Persons with Disabilities (PWD), National Athletes and Coaches (NAAC), or Solo Parents, certain additional information must be provided:

    1. SC/PWD/NAAC/Solo Parent TIN, if any

    2. OSCA/PWD ID/PNSTM ID/Solo Parent ID

    3. SC/PWD/NAAC/Solo Parent Discount: The discount applicable to SC, PWD, NAAC, or Solo Parents (either 5% or 20%) must be shown on the receipt. This should include a detailed breakdown, including any VAT exemptions if applicable.

    4. Signature of SC/PWD/NAAC/Solo Parent

Sample Receipt

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Machines/Software to be accredited and registered

Reference

Annex A - Sworn Declaration - To Enhanced eAccReg System

This form confirms that you're following the rules and regulations set by the LT Office/RDO (Local Tax Office/Revenue District Office) where you're registered.

Annex B - Checklist of Documentary Requirements
once you get an email saying you're approved, you have to fill out a form online called the Application for Accreditation. Then, you have to gather up all the documents listed in a checklist. Finally, you need to take all those documents to the Revenue District Office (RDO) where your company's main office is registered.

Annex C - Sworn Declaration - To BIR

This statement must be signed and notarized, confirming that the machines/software meet all the specified criteria. Essentially, it's a formal declaration by the taxpayer that their products comply with the necessary standards set by the BIR.

X-Reading: This report shows the sales data at a specific point during the day. It includes details like the total sales, discounts given, and any adjustments made to sales, such as refunds or returns.

Z-Reading: This report summarizes all the sales transactions for the entire business day. It provides a comprehensive overview of the day's sales, including the grand total of sales recorded.