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Revenue Memorandum Circular (RMC) no. 68-2017 was issued last August 2017, to clarify on the venue for filing the application for Permit to Use (PTU) Loose Leaf Books of Accounts/Invoices/Receipts and other Accounting Records.

The use of Loose-leaf Books of Accounts/Invoices/Receipts and other Accounting Records is considered as computer-aided under manual recording. Thus, applications for its Permit to Use (PTU) of said looseleaf documents should not be filed with National Accreditation Board (NAB) instead in Revenue District Office (RDO) where the principal office of the taxpayer is registered.

This is in contrast with PTU for Computerized Books of Accounts/Accounting Systems and Accreditation of Cash Register Machines, Point of Sales and other Receipting Software were its filing should be made with NAB.

Click here to view UHY MAC 2017011 Advisory RMC 68-2017 for your reference.