Philippines RR09-2009 Audit Files in NetSuite 2026.1

Starting in NetSuite 2026.1, the Tax Audit Files SuiteApp provides functionality for generating and exporting audit files in compliance with the Bureau of Internal Revenue (BIR) requirements outlined in Revenue Regulation 09-2009. This feature is vital for businesses operating in the Philippines, as it allows them to efficiently prepare and submit required tax documentation.

Key Features of the Tax Audit Files SuiteApp

The Tax Audit Files SuiteApp enables the generation of various audit file formats necessary for tax submissions. The files can be generated either per subsidiary or in groups for users with a OneWorld account. The audit files available include:

• Philippines General Ledger
• Philippines General Journal
• Philippines Sales Journal
• Philippines Purchase Journal
• Philippines Cash Receipts Journal
• Philippines Cash Disbursement Journal
• Philippines Inventory Book

Note: The Inventory Book export will show blank values in the Amount column if the Inventory feature is not enabled and similarly for the Unit column if Multiple Units of Measure are not enabled.

Audit Files Headers

The generated audit files include the following headers:

• Taxable Year: Displays the period covered in the report.
• Company Name: Registered name of the business.
• Company Address: The physical address of the business.
• VAT REG TIN or NON-VAT REG TIN: Reflects the appropriate Tax Identification Number based on registration type.
• PTU No. / AC Control No.: Displays the Permit to Use number or Acknowledgment Certificate Control Number.
• PTU / ACCN Issue Date: Date the permit or acknowledgment was issued.
• Software Name: Version of Oracle NetSuite used for generating the report.
• File Name: Default name assigned to the report.
• File Type: Generally CSV for these reports.
• Number of Records: Total transaction count in the report.
• Amount Field Control Total: Sum of all transaction amounts.
• Period Covered: Indicates the specific time frame for the records.
• Run Date: Timestamp of when the report was generated.
• Extracted by: User ID of the report generator.

Configuring Tax Identification Numbers

To ensure compliance, businesses must input accurate taxpayer identification details in NetSuite:

1. For OneWorld accounts, navigate to Setup > Company > Classifications > Subsidiaries and select the appropriate subsidiary.
2. For non-OneWorld accounts, go to Setup > Company > Company Information.
3. In the Philippines Invoicing subtab, provide the following:
   • PH Seller Type: Indicate VAT or Non-VAT registration.
   • CAS Document Issued by BIR: Choose PTU or AC.
   • Enter PTU No. and issue dates or provide ACCN in the specific format (e.g., AC_RDO_MMYYYY_XXXXXX).

Conclusion

The introduction of the Tax Audit Files SuiteApp in 2026.1 for NetSuite significantly streamlines the process of preparing tax audit files for BIR submission, which is crucial for compliance and operational efficiency for businesses in the Philippines.

Who This Affects

• Administrators: Responsible for configuring and managing the SuiteApp.
• Developers: May need to customize audit file generation as needed.
• Accountants: Ensure accuracy and compliance in financial reporting.

Key Takeaways

• The Tax Audit Files SuiteApp allows for compliance with BIR requirements.
• Users can generate multiple audit files per subsidiary or collectively.
• Accurate taxpayer identification details are critical for report generation.
• CSV format is primarily used for the audit files to align with BIR standards.
• The feature simplifies the audit file generation process for enhanced efficiency.