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RMC No. 5-2021 Annex A-1

This sworn statement summarizes the key features and compliance of a new computerized accounting system or its components. It specifies that the system can produce audit trails, provide archive/restore procedures, and comprehensive documentation. It also states that the system has security controls and no means to suppress sales data. The authorized representative commits to cooperate with tax authorities and face penalties for non-compliance. The target implementation date and 10-year data backup period are also mentioned.

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194 views2 pages

RMC No. 5-2021 Annex A-1

This sworn statement summarizes the key features and compliance of a new computerized accounting system or its components. It specifies that the system can produce audit trails, provide archive/restore procedures, and comprehensive documentation. It also states that the system has security controls and no means to suppress sales data. The authorized representative commits to cooperate with tax authorities and face penalties for non-compliance. The target implementation date and 10-year data backup period are also mentioned.

Uploaded by

eric yuul
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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ANNEX

SWORN STATEMENT

Republic of the Philippines


Province of_________________________
City/Municipality of __________________

(Name of Authorized Representative) (Nationality)


I, _________________________________, _____________, of legal age, designated
(Position) (Registered Name of Company/Corporation)
as _____________ duly representing _________________________________, with
business address located at _________________________________ do hereby
voluntary depose and say that:

 The software/system to be adopted has the functional and technical


features/description as shown in Annex “A-3” hereof;

 The subject <Computerized Accounting System (CAS)/ Computerized


Books of Accounts (CBA) and/or its Component(s)/ Middleware/
Electronic Storage System (ESS)> complies with the applicable
requirements prescribed under existing revenue issuances and as
declared in Annex “B” hereof;

 The <CAS/CBA and/or its Component(s)/ Middleware/ ESS>;

 can produce audit trails/activity logs that can be generated and


printed any time showing information such as stamped date and
time, user/s who created and/or updated the data, activity
performed, and values of data involved;
 can provide archive/restore procedures;
 can provide comprehensive systems documentation.

 The <CAS/CBA and/or its Component(s)/ Middleware/ ESS> is


integrated with effective security controls; (specify security controls)

 There is no suppression of sale/income and/or other technical scheme


within the system that may affect the correctness of the sales for
purposes of taxation;

 The target system implementation date shall be on <Month-Day-Year>;

 The system application and database backup shall be preserved for a


mandatory period of ten (10) years pursuant to Revenue Regulations
(RR) No. 17-2013, as amended by RR No. 5-2014;

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 The system application can be accessed and viewed by Revenue
Officers of the BIR for purposes of authorized audit activity, Post
Evaluation or Tax Compliance Verification Drive (TCVD);

 The company as a user of the software/system shall be responsible to


provide the BIR with sales and other financial data from the
software/system relevant and necessary in the conduct of the audit,
Post Evaluation or TCVD and shall require its software provider to
assist in extracting the required data, as deemed necessary.

 In case of violation of existing rules and regulations, I hereby


undertake to face any legal sanctions and pay corresponding penalties
thereof as provided for under the National Internal Revenue Code of
1997, as amended, and relevant revenue issuances.

I HEREBY DECLARE UNDER THE PENALTIES OF PERJURY THAT THE


FOREGOING ATTESTATIONS ARE TRUE AND CORRECT.

__________________________
Authorized Representative
(Signature over Printed Name)
TIN: _____________________

SUBSCRIBED and sworn to before me, in the City/Municipality of


____________________________, this day of __________, 20___ by
____________________ with Residence Certificate No. _______ issued at
_____________ on, ______________ 20___.

NOTARY PUBLIC

Doc. No. ___________


Page No. ___________
Book No. ___________
Series of ___________.

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