BIR Ruling

April 16, 1970 Compania General de Tabacos de Filipinas 848 Marques de Comillas Manila Attention: Mr . Vicente Gomiz Manager Liquor Dept . Gentlemen : This refers to your letter dated April 10, 1970 requesting information as to whether or not your form denominated "Sales Order" which is represented not to cover actual sales but are mere request or orders of certain merchandises for records and organization purposes only, are required to be approved and registered with this Bureau prior to actual use thereof in accordance with Revenue Regulations No. V-1, as amended otherwise known as the Bookkeeping Regulations. In reply, I have the honor to inform you that it appearing in the sample form submitted that it is not the regular sales invoice and that it is used for internal record and organization purposes only, it is the opinion of this Office that your "Sales Order" forms need not be subject to the approval of and registration with this Bureau. casia Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue