An increasing number of business owners are transitioning to digital or computerized Books of Accounts. If you aim to be part of this group, you must obtain a specific permit.

This permit, known as the Books of Accounts Permit to Use (PTU), is only necessary when utilizing computerized or loose-leaf Books of Accounts. Manual, bound books do not require this permit. It is crucial to obtain the PTU before commencing the use of your digital or loose-leaf books.

If you need a refresher on bookkeeping, you can find comprehensive information here.


To apply for this permit, you will need the following:

  1. BIR Form 1900 – Application for Authority to Adopt Computerized Accounting System and/or Loose-leaf Books of Accounts.
  2. A sample format and printout for use.
  3. A sworn statement, which can be obtained from a notary public, containing the following:
  • Details about the books, invoices/receipts, and other accounting records, including the serial numbers of principal and supplementary invoices/receipts to be printed. 
  • A commitment to permanently bind the loose-leaf forms within 15 days after the end of each taxable year or upon the termination of their use.

In case you are using loose-leaf books and your business has multiple branches, you will need to update your PTU if you open new branches that were not registered when you initially obtained your permit. Each branch must possess a certified true copy of the PTU before using the approved loose-leaf books.

Do you need help with getting a permit for your computerized or loose-leaf books? Ask an accountant from one of our Partner Firms, today.