BIR Ruling

November 18, 1971 Atty. Gregorio P. Domagas Rm. 602 Rosario Bldg. Manila S i r : This refers to your letter dated October 25, 1971 requesting information as to whether or not it is permissible for your client, Empire Chemical Co., Inc., 640 Sto. Cristo St., Binondo, Manila, to issue true copy invoice. The inquiry is premised on the fact that there are instances where customers need additional copies, aside from the registered invoices issued to them. cdta In reply, I have the honor to inform you that under Section 15 of Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations, the invoices or receipts may have as many duplicate copies as may be necessary for the purposes of the taxpayer, but the duplicate copies shall bear the same serial number as the original. Considering that the true copy invoices to be issued by your client are not pre-numbered as the originals which are required to be registered with this Office, your client is prohibited from issuing said true copy invoices. It may, however, print as many duplicate copies for its purpose but the duplicate copies shall be pre-numbered as the original and shall be attached to the same pad to which the original belongs. acd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue