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 are 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.
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.
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.

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.

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.

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 VAT Registered box setting determines which registered TIN header appears in audit files:

If this box is checked, the VAT REG TIN header with the corresponding 9-digit registered TIN is displayed.
If this box is cleared, the NON-VAT REG TIN header with the corresponding 9-digit registered TIN is displayed.

This setting is available on the Tax Filing Setup popup window of the Reports > VAT/GST > Tax Reports (International) > Philippines subsidiary page. For more information about how to set up the Philippines tax filing information, see Setting Up Tax Filing for the Philippines.

If you are using a OneWorld account, the registered TIN value is based on the subsidiary record. If you do not have a OneWorld account, the registered TIN value is based on the company record.

Philippines RR09-2009 Audit Files

Audit Files Headers

VAT REG TIN or NON-VAT REG TIN Header

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