REVENUE MEMORANDUM CIRCULAR (RMC) NO. 065-2025
This Circular is issued to clarify what types of Books of Accounts can new business taxpayers register with the Bureau of Internal Revenue (BIR) during their registration of business.
New business registrants, whether without an existing Taxpayer Identification Number (TIN) or with one already issued, may register any of the following types of Books of Accounts:
| Type of Book | Permit Required Before Use | Penalty for Use of Book Without Permit |
| Manual Books of Accounts | No | Not penalized |
| Loose-Leaf Books of Accounts (LLBA) | Permit to Use (PTU) LLBA | Yes |
| Computerized Books of Accounts (CBA) | Acknowledgement Certificate (AC) for CBA or Computerized Accounting System (CAS) | Yes |
Note that permits can only be issued once a TIN has been assigned. As such, the registration of LLBA or CBA cannot be processed concurrently with TIN issuance. After the TIN and necessary permits have been issued, the BIR Registration Officer may then update the taxpayer’s records to reflect the registration of LLBA or CBA. Taxpayer who opts to use LLBA or CBA are not required to register manual books of accounts.