BIR Ruling

February 3, 1970 The Filoil Marketing Corporation 984 Taft Avenue Manila Attention: Mr . Rodolfo S . Elazegui Systems & Procedure Gentlemen : This refers to your letter dated January 15, 1970 requesting in effect authority to print all your sales invoices and delivery receipts in Manila to be registered in the BIR Offices in Manila, for use of your Manila Office and the different provincial branches without further registration in the BIR Offices where your branch offices are located. In reply, I have the honor to inform you that your request is hereby granted. It is however understood that you maintain a record as to the distribution of the sales invoices and delivery receipts supplied to each and every provincial branch of your company; and that all copies of the sales invoice and delivery receipts supplied to your different provincial branches shall be stamped with a rubber stamp indicating the name of such branch office using said invoices and receipts. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue