BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 23, 1969
Full text
April 23, 1969 Mr. Ador P. Pammit Rm. 206 Sampaguita Shopping Center Claro M. Recto Avenue Corner Juan Luna Street Manila S i r : This refers to your letter requesting information as to what records or books, aside from the official receipts and books of accounts, should be registered with the Bureau of Internal Revenue; and as to whether waybills and bills of lading need be registered. In reply, I have the honor to inform you that aside from the books of accounts and official receipts, internal revenue books, records of receipts and disbursements, additional registers and other documents, records and invoices for recording business transactions which are bases of accounting entries in the regular books of accounts, need be approved by and registered with the Bureau of Internal Revenue. Accordingly, waybills and bills of lading should not be used without prior approval of and registration with the Bureau of Internal Revenue. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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