BIR Ruling

July 8, 1969 Action Line c/o The Manila Times P. O. Box 775, Manila Gentlemen : This refers to the letter of Mr. Andres D. Cancino, Jr. of 620 Int. Cavo Sanches, Mandaluyong, Rizal, requesting the citation of pertinent administrative regulations of this Office requiring the registration and serial numberings of purchase orders. A Purchase Order is like regular invoice and receipt, a part of the accounting records and, therefore, subject to registration and approval by this Bureau before the actual use of the same pursuant to Revenue Regulations No. V-1 (Bookkeeping Regulations). Purchase orders used by persons furnishing the articles or services should be registered prior to use pursuant to Section 19 of Revenue Regulations No. V-1, as amended. However, purchase orders used by persons purchasing the articles or services need not be registered prior to use. (BIR Ruling No. 69-007, dated March 19, 1969). Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue