1. Country-Specific Features
  2. Philippines Help Topics
  3. Philippines Tax Topics
  4. Philippines Tax Audit Files

Philippines Tax Audit Files

The Tax Audit Files SuiteApp lets you generate and export audit files in the format defined by the Bureau of Internal Revenue (BIR) in Revenue Regulation 09-2009.

Revenue Regulation 09-2009 defines the requirements for the maintenance, retention, and submission of electronic records. If requested, companies or subsidiaries that do business in the Philippines must make their audit files available to the BIR.

Using the Tax Audit Files SuiteApp, you can generate audit files per subsidiary, or a group of subsidiaries if you're using a OneWorld account. For steps to generate a tax audit file, see Generating a Tax Audit File.

Philippines RR09-2009 Audit Files

NetSuite provides Philippines RR09-2009 audit files composed of the following data exports in CSV format:

Note:

For the Inventory Book, if your NetSuite account does not have the Inventory feature enabled, the Amount column shows blank values. Similarly, if your account does not have the Multiple Units of Measure enabled, the Unit column shows blank values.

Audit Files Headers

The following table lists the headers available for Philippines Tax Audit Files.

Report Header

Description

Taxable Year

Displays the year entered in the Period and To fields.

Company Name

Displays the registered name of the company.

Company Address

Displays the address of the company.

VAT REG TIN or NON-VAT REG TIN

Displays the VAT or NON-VAT registered Tax Identification Number (TIN) entered in the account. See VAT REG TIN or NON-VAT REG TIN Header.

PTU No. / AC Control No.

Displays the Permit to Use (PTU) number or Acknowledgment Certificate Control Number (ACCN) issued by the BIR.

PTU / ACCN Issue Date

Displays the issue date of the PTU or ACCN.

Software Name

Displays the Oracle NetSuite version used to generate the report.

File Name

Displays the default name of the report.

File Type

Displays the file type of the report. The default file type for Philippines report is CSV.

Number of Records

Displays the total number of transactions in the report.

Amount Field Control Total

Displays the sum of all transaction amounts and is used to ensure all data was included and calculated correctly.

Period Covered

Displays the date range based on the selected time period.

Run Date

Displays the date and time the report is generated.

Extracted by

Displays the ID of the user that generated the report.

VAT REG TIN or NON-VAT REG TIN Header

The PH Seller Type field in your Subsidiary or Company record determines which registered TIN header appears in most audit files. If you have the Southeast Asia (SEA) Localization SuiteApp installed, the system automatically retrieves this information from the SuiteApp and populates it in the Philippines Invoicing subtab. Otherwise, you need to enter these taxpayer registration details manually in the Philippines Invoicing subtab.

To manually add taxpayer details:

  1. If you have a OneWorld account, go to Setup > Company > Classifications > Subsidiaries, then click the Edit link of the Philippines subsidiary.

    If you don’t have a OneWorld account, go to Setup > Company > Company Information.

  2. Click the Philippines Invoicing subtab.

  3. Enter values for the following fields:

    • PH Seller Type – Specify whether your company is VAT Registered or Non-VAT Registered.

    • CAS Document Issued by BIR – Select either Permit to Use (PTU) or Acknowledgment Certificate (AC).

    • PTU No. – Enter the PTU number issued by the BIR.

    • PTU Date Issued – Enter the date when the PTU was issued to your company.

    • AC Control No. (ACCN) – Enter the AC Control No. (ACCN) in the format AC_RDO_MMYYYY_XXXXXX, where:

      • AC – Means Acknowledgement Certificate

      • RDO – The 3-character alphanumeric RDO Code, for example, 038, 044, 132, 17A, 21C

      • MM – Month that the Acknowledgement Certificate was prepared or issued

      • YYYY – Year that the Acknowledgement Certificate was prepared or issued, must be 2020 onwards

      • XXXXXX – Is a 6-digit number series

    • ACCN Issue Date – Enter the date when Acknowledgement Certificate was issued to your company.

Note:

The system uses the VAT Registered setting to determine which registered TIN header appears with the corresponding 9-digit registered TIN in the Inventory Book. If the box is checked, the VAT REG TIN header appears. Otherwise, the NON-VAT REG TIN header appears. For more information, see Setting Up Tax Filing for the Philippines

Related Topics

General Notices