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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 9, 1969

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September 9, 1969 Mr. Florentino F. Paragat Department of Labor Manila S i r : In reply to your letter dated May 5, 1969, I have the honor to inform you that this Office authorized some establishments, especially grocery stores to use cash register machines. Under Section 14 of the Bookkeeping Regulations, issuance of sales invoices may be dispensed with if a cash register machine with roll sheets is used to record all petty transactions. Accordingly, the cash register receipt issued to you by the National Grocery for goods purchased thereat is sufficient compliance with the provisions of the Bookkeeping Regulations. LibLex Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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