BIR Requirements for CAS and CBA Compliance in 2025: What You Must Know
If your business in the Philippines uses accounting software or maintains books digitally, you must register with the Bureau of Internal Revenue (BIR) under one of two systems: Computerized Books of Accounts (CBA) or Computerized Accounting System (CAS).
In 2025, the BIR continues to enforce strict documentation and registration procedures for both systems. Failing to comply can lead to audit issues, penalties, and disallowed tax deductions.
Below is a detailed breakdown of the BIR requirements for CBA and CAS this 2025.
BIR Requirements for CBA (Computerized Books of Accounts)
The CBA is suited for businesses with simpler accounting processes and minimal automation.
2025 Registration Requirements:
- BIR Form 1900 – Application for Authority to Use Computerized Books of Accounts.
- Sample Reports – At least the General Ledger and Journals in soft copy format.
- Notarized Affidavit – Explaining the system used and compliance with BIR rules.
- Data Storage & Retrieval Procedure – Written explanation of how records will be stored, secured, and accessed.
- CD, DVD, or USB Submission – Containing sample reports and documentation (as required by your RDO).
BIR Requirements for CAS (Computerized Accounting System)
The CAS is intended for businesses with high transaction volumes, automated reporting, and integrated accounting systems.
2025 Registration Requirements:
- BIR Form 1900 – Application for Authority to Use Computerized Accounting System.
- System Description & Technical Specifications – Detailed write-up of the software or ERP used.
- Process Flowcharts – Showing the movement of financial data from recording to reporting.
- Sample Reports – Including General Ledger, Journals, Subsidiary Ledgers, SLSP, VAT Relief, and other required tax reports.
- Audit Trail Documentation – User access logs, system backups, and recovery plans.
- Demo or System Walkthrough – Some RDOs may require an actual presentation of your system’s functionality.
- Data Storage & Security Procedures – Written policy on data backup, retention, and access control.
- Electronic Submission – Soft copies of documentation in CD, DVD, or USB format.
Processing Timelines
- CBA: Typically 2–4 weeks for approval, depending on the RDO workload.
- CAS: May take 1–3 months due to more extensive evaluation and possible demo requirements.
Importance of Compliance in 2025
Not registering your CBA or CAS can result in:
- Rejection of books during BIR audit
- Penalties and surcharges
- Disallowed tax deductions or VAT claims
- Delays in refund processing
Even popular platforms like QuickBooks or Xero are not automatically BIR-compliant without proper registration.
How UNA Can Assist You
UNA Tax and Accounting Services provides:
- Full preparation of all BIR-required documents
- Compliance guidance for both CBA and CAS
- Integration and customization of accounting software for BIR approval
- Audit readiness and ongoing tax compliance support
Our team offers tax and accounting services in the Philippines, audit services in Metro Manila, and corporate and legal services in Pasig to ensure smooth compliance.
Final Note:
If you’re unsure whether your system qualifies as CBA or CAS, consult with a tax consultant before filing. Choosing the right category and preparing complete requirements will save time, reduce stress, and help you avoid costly penalties.
