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Annex A · Mirrored

Checklist of Documentary Requirements (CDR)

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Name of Taxpayer: —
TIN: —
RDO: —
Software Name / Version No.: N3 AI Accounting version 1.0.0
A.1 Sworn Statement (Annex "C" of RMO No. ___) or Joint Sworn Statement (Annex "E" of RMO No. ___), whichever is applicable, with attached duly accomplished Summary of System Description, Commercial Invoice/Receipts/Document Description, Forms/Records and Reports Specification (Annex "C-1" of RMO No. ___).: ✓ Complied
A.2 Sample print-out of Principal and Supplementary Receipts/Invoices compliant with RR No. 16-2018 and other accountable forms that will be used, if applicable (as declared on Part V of Annex "C-1").: ✓ Complied
A.3 Sample print-out of Books of Accounts (BOA) compliant with RR No. 9-2009 and other reports that can be generated from the system and will be used, if applicable (as declared on Part VI of Annex "C-1").: ✓ Complied
A.4 Printed copy of Audit Trail (activity log generated by the system).: ✓ Complied
A.5 Duly accomplished and signed Annex "B" — Standard Functional and Technical Requirements.: ✓ Complied
B.1 Certification from the purchasing company allowing the taxpayer-applicant to use the same system (if Software License is under the name of the parent or affiliate).: ✓ Complied

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Annex A

Checklist of Documentary Requirements (CDR)

3 missing Edit

Name of Taxpayer: —
TIN: —
RDO: —
Software Name / Version No.: N3 AI Accounting version 1.0.0
A.1 Sworn Statement (Annex "C" of RMO No. ___) or Joint Sworn Statement (Annex "E" of RMO No. ___), whichever is applicable, with attached duly accomplished Summary of System Description, Commercial Invoice/Receipts/Document Description, Forms/Records and Reports Specification (Annex "C-1" of RMO No. ___).: Yes
A.2 Sample print-out of Principal and Supplementary Receipts/Invoices compliant with RR No. 16-2018 and other accountable forms that will be used, if applicable (as declared on Part V of Annex "C-1").: Yes
A.3 Sample print-out of Books of Accounts (BOA) compliant with RR No. 9-2009 and other reports that can be generated from the system and will be used, if applicable (as declared on Part VI of Annex "C-1").: Yes
A.4 Printed copy of Audit Trail (activity log generated by the system).: Yes
A.5 Duly accomplished and signed Annex "B" — Standard Functional and Technical Requirements.: Yes
B.1 Certification from the purchasing company allowing the taxpayer-applicant to use the same system (if Software License is under the name of the parent or affiliate).: Yes

Annex B

Standard Functional and Technical Requirements

7 missing Edit

1. System generates receipts/invoices with system-controlled Serial Number, showing: (a) Seller's Registered Name.: Yes
Remarks — specify if Sales Invoice, Official Receipt, or both: —
(b) Seller's Business Name / Business Style, if any.: Yes
(c) Seller's Registered Address where the machine will be used.: Yes
(d) Phrase "VAT REG TIN" or "NON-VAT REG TIN" followed by 9-digit TIN + 5-digit Branch Code.: Yes
(e) Serial Number of receipts/invoices printed prominently with minimum of six (6) running digits.: Yes
Remarks — numbering convention and number of running digits: —
(f) Date of Transaction.: Yes
(g) Space for Customer/Buyer details: Registered Name, Address, TIN + Branch Code, Business Name/Style.: Yes
(h) Quantity (for Sale of Goods).: Yes
(i) Description of items sold / nature of services rendered.: Yes
(j) Unit Cost / Suggested Retail Price (for Sale of Goods).: Yes
(k) Total Cost / Amount.: Yes
(l) VAT Amount (if transaction subject to 12% VAT).: Yes
(m) For mixed transactions — breakdown of VATable Sales, VAT Amount, VAT-Exempt Sales, and Zero-Rated Sales.: Yes
(n) Word "EXEMPT" prominently shown for transactions not subject to VAT and Percentage Tax.: Yes
2. For Senior Citizen (SC) / PWD transactions — reflects SC/PWD TIN, OSCA/SC ID No. or PWD ID No., discount breakdown (20% + 12% VAT exemption or 5% discount), and space for SC/PWD signature.: Yes
3. Bottom portion of receipts/invoices prints Acknowledgment Certificate & Date Issued, Series Range, and the required 5-year validity phrases for Principal and Supplementary receipts/invoices.: Yes
The phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" printed on all supplementary receipts/invoices or purely EXEMPT transactions.: Yes
4. Word "REPRINT" reflected on face of receipts/invoices for subsequent printouts (same template and contents).: Yes
5. Receipts/Invoices prepared at least in duplicate — original issued to customer, duplicate preserved in place of business.: Yes
Remarks — indicate number of copies generated: —
6. System-generated Books of Accounts per RR 9-2009 — General Journal fields: Date, Reference, Brief Description, Account Title/Code, Debits, Credits.: Yes
General Ledger fields: Date, Reference, Brief Description, Account Title/Code, Debits, Credits.: Yes
Sales Journal fields: Date, Customer TIN, Customer Name/Code, Address, Description, Reference/SI No., Amount, Discount, VAT (Output Tax), Net Sales.: Yes
Purchase Journal fields: Date, Supplier TIN, Supplier Name/Code, Address, Description, Reference No., Amount, Discount, VAT (Input Tax), Net Purchases.: Yes
Cash Receipts Journal and Cash Disbursements Journal with all fields required by RR 9-2009.: Yes
7. Mechanism to adjust sales/revenue via supplementary documents issued to other parties, with unique serial numbers.: Yes
Remarks — describe adjustment process and document(s) used/generated (e.g. Credit Memo, Debit Memo) with numbering convention: —
8. System database backup preserved for the mandatory period of ten (10) years pursuant to RR 17-2013 (as amended by RR 5-2014).: Yes
9. System maintains an Audit Trail / activity log recording all transactions, user actions, and system events; log is tamper-proof and exportable.: Yes
10. Access control — users restricted from being active on multiple terminals at the same time with the same user identification code.: Yes
User identification codes deactivated after unsuccessful sign-on attempts.: Yes
Password required to be changed every thirty (30) days.: Yes
Remarks — indicate policy on change of password: —
Passwords require a combination of alphabetic and numeric characters.: Yes
Remarks — indicate the rule in creating password: —
System / Software Name and Version: N3 AI Accounting version 1.0.0
System / Software Developer / Provider: —

Annex C

Sworn Statement

12 missing Edit

Province: National Capital Region
City / Municipality: —
Name of Affiant: —
Position / Designation: —
TIN of Affiant: —
Company Name: —
Business Address: —
Software / System Name and Version: N3 AI Accounting version 1.0.0
1. The software/system to be adopted has the functional and technical features/description as shown in Annex "C-1" hereof.: Yes
2. The N3 AI Accounting version 1.0.0 (CAS/CBA) complies with the applicable requirements prescribed under existing revenue issuances and as declared in Annex "B" hereof.: Yes
3(a) The system can produce audit trails/activity logs that can be generated and printed any time showing stamped date and time, user/s who created and/or updated the data, activity performed, and values of data involved.: Yes
3(b) The system can provide archive/restore procedures.: Yes
3(c) The system can provide comprehensive systems documentation.: Yes
4. The system is integrated with effective security controls — Username, Password function per user, and password-secured Database backup.: Yes
5. 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.: Yes
6. Target System Implementation Date: —
7. The system application and database backup shall be preserved for a mandatory period of five (5) years pursuant to Revenue Regulations (RR) No. 7-2024.: Yes
8. 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).: Yes
9. The company, as 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.: Yes
10. In case of violation of existing rules and regulations, the affiant undertakes to face any legal sanctions and pay corresponding penalties as provided under the National Internal Revenue Code of 1997, as amended, and relevant revenue issuances.: Yes
I HEREBY DECLARE UNDER THE PENALTIES OF PERJURY THAT THE FOREGOING ATTESTATIONS ARE TRUE AND CORRECT.: Yes
Government-issued ID Type Presented: —
ID Number: —
ID Date of Issue: —
ID Place of Issue: —
City/Municipality of Notarization: —

Annex C-1

Summary of System Description

6 missing Edit

Taxpayer's Registered Name: —
Registered Address: —
TIN and Branch Code: —
Registered RDO: —
Old Software Name (if applicable): —
Old Software Version Number: —
Old Software Release Number and/or Date: —
Main Software Name: N3 AI Accounting
Version Number: 1.0.0
Release Number and/or Date: 2026
Type of Software: Cloud Accounting Software
Database Platform and Version No.: Microsoft Azure SQL Database
Software Provider's Name: QNE Software Philippines, Inc.
Software Provider's Address: Unit 3103 The Stiles Enterprise Plaza Bldg. Podium 2, Hippodromo Street, Brgy. Carmona, Circuit, City of Makati NCR, Fourth District, Philippines, 1207
Software Provider's TIN and Branch Code: 006-934-485-00000 / RDO 049
Components / Middleware / Interfacing Software (if applicable): —
List of Branches that will Use the System: —
Module: General Ledger: Yes
Module: Customer Module: Yes
Module: Supplier Module: Yes
Module: Sales Module: Yes
Module: Purchase Module: Yes
Module: BIR: Yes
Old System — List of Modules / Description (if applicable): —
System-generated: Sales Invoice (SI) — Sales Module / General Ledger: Yes
System-generated: Official Receipt (OR) — Customer Module / General Ledger: Yes
System-generated: Collection Receipt (CR) — Customer Module / General Ledger: Yes
System-generated: Acknowledgement Receipt (ADR) — Customer Module / General Ledger: Yes
System-generated: Customer Debit Note (CDN) — Customer Module: Yes
System-generated: Customer Credit Note (CCN) — Customer Module: Yes
System-generated: Supplier Debit Note (SDN) — Supplier Module: Yes
System-generated: Stock Adjustment (SA) — Stock Module: Yes
System-generated: Stock Transfer (ST) — Stock Module: Yes
Document Series Ranges (per document type): —
Manually Issued Forms / Documents (if any): —
System generates BIR Forms: 2550Q, 2307, SAWT/DAT, QAP DAT, 1601-EQ, 1604-E/DAT, 0619-E, Wtax Detail Listing, and Summary List of Purchases/DAT.: Yes
Additional Reports Generated (if any): —
Backup Method — QNE Azure Cloud Point-in-Time Restore (PITR); automatic backups every 3–5 minutes, geo-redundant storage (RAGRS).: Yes
Retention Period: 5 years (as long as under QNE Subscription)
Physical Location of Back-up Media: Microsoft Singapore Data Center, 1 Marina Boulevard, Singapore
I declare under the penalties of perjury that the above system description together with the documents/records/reports specification and technical infrastructure has been verified by me and is true and correct pursuant to the provisions of the NIRC and existing BIR issuances.: Yes

Annex D

Acknowledgement Certificate

30 missing Edit

Revenue District Office No.: —
RDO Name: —
Control No.: —
Date Issued: —
TIN: —
Name of Taxpayer: —
Registered Address: —
Type of Application: Computerized Accounting System
Type of Software: Cloud Accounting Software
Software Name: N3AIAccounting
Version Number: 1.0.0
Release Number: 2026
Effective Date of Use: —
RMC No. (basis of issuance): —
This certificate acknowledges receipt of the complete documentary requirements submitted by the taxpayer for the use of the aforesaid software/system, based on the provisions of the referenced Revenue Memorandum Circular and other existing revenue issuances.: Yes
Any system enhancements, modifications, and/or upgrades of the aforesaid system shall require a formal written notification to the registered RDO, together with the required documents and a comparative matrix of the changes between the current and upgraded system.: Yes
The Summary of Branch(es) using the declared system and the System-Generated / Manually Prepared Commercial Invoice / Receipts / Document Description, Forms and Records listed below form an integral part of this Acknowledgment Certificate.: Yes
Part I — Summary of Branch(es) using the System: —
Part II-A — System-Generated Forms/Documents (Head Office): the following documents are generated by N3 AI Accounting with system-controlled serial numbers.: Yes
Service Invoice (SI) — Sales Module — With Printable Form: Yes — To record services rendered.: Yes
Service Invoice — Serial Range (From – To) and Globally Used Series (Yes/No): —
Sales Invoice (SI) — Sales Module — With Printable Form: Yes — To record sales.: Yes
Sales Invoice — Serial Range (From – To) and Globally Used Series (Yes/No): —
Journal Voucher (JV) — General Ledger — With Printable Form: Yes — To record other transactions / adjustments.: Yes
Journal Voucher — Serial Range (From – To) and Globally Used Series (Yes/No): —
Collection Receipt (CR) — General Ledger / Customer Module — With Printable Form: Yes — To record collection / payment.: Yes
Collection Receipt — Serial Range (From – To) and Globally Used Series (Yes/No): —
Acknowledgement Receipt (ADR) — General Ledger / Customer Module — With Printable Form: Yes — To record collection / payment.: Yes
Acknowledgement Receipt — Serial Range (From – To) and Globally Used Series (Yes/No): —
Official Receipt (OR) — General Ledger / Customer Module — With Printable Form: Yes.: Yes
Official Receipt — Serial Range (From – To) and Globally Used Series (Yes/No): —
Customer Debit Note (CDN) — Customer Module — With Printable Form: Yes.: Yes
Customer Debit Note — Serial Range (From – To) and Globally Used Series (Yes/No): —
Customer Credit Note (CCN) — Customer Module — With Printable Form: Yes.: Yes
Customer Credit Note — Serial Range (From – To) and Globally Used Series (Yes/No): —
Payment Voucher (PV) — General Ledger / Supplier Module — With Printable Form: Yes.: Yes
Payment Voucher — Serial Range (From – To) and Globally Used Series (Yes/No): —
Purchase Debit Note (PDN) — Purchase Module — With Printable Form: Yes.: Yes
Purchase Debit Note — Serial Range (From – To) and Globally Used Series (Yes/No): —
Purchase Credit Note (PCN) — Purchase Module — With Printable Form: Yes.: Yes
Purchase Credit Note — Serial Range (From – To) and Globally Used Series (Yes/No): —
Cash Purchase Invoice (CPI) — Purchase Module — With Printable Form: Yes.: Yes
Cash Purchase Invoice — Serial Range (From – To) and Globally Used Series (Yes/No): —
Stock In (SIN) — Stock Module — With Printable Form: Yes.: Yes
Stock In — Serial Range (From – To) and Globally Used Series (Yes/No): —
Stock Out (SOUT) — Stock Module — With Printable Form: Yes.: Yes
Stock Out — Serial Range (From – To) and Globally Used Series (Yes/No): —
Stock Adjustment (SA) — Stock Module — With Printable Form: Yes.: Yes
Stock Adjustment — Serial Range (From – To) and Globally Used Series (Yes/No): —
Stock Transfer (ST) — Stock Module — With Printable Form: Yes.: Yes
Stock Transfer — Serial Range (From – To) and Globally Used Series (Yes/No): —
Quotation (QT) — Sales Module — With Printable Form: Yes.: Yes
Quotation — Serial Range (From – To) and Globally Used Series (Yes/No): —
Sales Debit Note (DN) — Sales Module — With Printable Form: Yes.: Yes
Sales Debit Note — Serial Range (From – To) and Globally Used Series (Yes/No): —
Part II-B — Manually Issued Forms / Documents: —
Books of Accounts Maintenance: —
If Decentralized — Books of Accounts maintained/generated per branch: —

I hereby certify under oath that all information and attachments provided in this CAS registration application are true, correct, and complete to the best of my knowledge.