BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 22, 1970
Full text
June 22, 1970 Graphic Publishing, Inc. Atlanta cor. 14th Sts. Port Area, Manila Attention: Mr . Luis R . Mauricio General Manager Gentlemen : In reply to your letter dated June 10, 1970, I have the honor to inform you that Delivery Receipts as well as your Collector's Provisional Receipts are like the regular invoices, a part of your accounting records. Consequently, they are required to be approved and registered with this Office prior to actual use thereof in accordance with Section 19 of Revenue Regulations No. V-1, as amended by Revenue Regulations Nos. V-35 & V-45. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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