BIR Ruling

July 11, 1967 Mr. Alfredo C. Sarau P. O. Box 275 Zamboanga City S i r : This refers to your letter dated May 19, 1967 requesting information on the following: cdta "(a) Does the owners or operators of Bowling Hall are require to have their score sheets be registered with the B.I.R.? "(b) If so, do they have to preserve their score sheets for a period of five years from the last day of transactions? "(c) Since the owners or operators have official receipts or invoice duly registered with BIR for their gross receipts receive from customers, thus this exonerate the owner or operators to register their score sheets? "(d) How much fine or compromise does the owner or operator pays for failure to register their score sheets?" In reply thereto, I have the honor to inform you that score sheets used in bowling alleys constitute records of transactions of the operators of such alleys and, therefore, should be presented for approval and registration prior to their use. The compromise for such violation varies according to their gross receipts. The minimum compromise is P10.00 and the maximum is P300.00. (Gen. Cir. No. V-236) LLphil Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue