Permit To Use (PTU) for Computerized Accounting System (CAS)

Permit To Use (PTU) is issued by the Bureau of Internal Revenue (BIR) to companies or businesses that use CAS. PTU details such as date issued and validity period must be indicated on printed VAT invoices and VAT official receipts.

Note:

Based on RR No. 6-2022, the five-year validity period of receipts or invoices is removed unless revoked on the following grounds:

  • Tampering of sales data, software specifications, or features to avoid recording of sale transaction.

  • Any major upgrade, integration or modification without prior notification and approval by the BIR.

For NetSuite OneWorld users, PTU details are specified on subsidiary records. You can enter PTU details for subsidiaries authorized to issue invoices and receipts from your company. For more information, see Specifying PTU Details on Philippines Documents.

Related Topics

General Notices