BIR Ruling

February 8, 1977 Maritime Company of the Philippines 105 Dasmarias St., Manila Attention: Mr . F . G . Ravago Comptroller Gentlemen : This refers to your letter dated January 25, 1977 requesting a ruling as to whether or not the bills for collection which you present to the Department of Foreign Affairs should be pre-numbered and registered with the Bureau of Internal Revenue. It is represented that in collecting your bills from the Department of Foreign Affairs, you present the bill of lading covered by a bill which is not pre-numbered and registered with this Office; that in presenting said bills, no payments are received by you; that you issue the corresponding official receipts which are pre-numbered and registered with this Bureau upon receipt of the payments. In reply, I have the honor to inform you that, under the foregoing facts, the abovementioned bills which you present to the Department of Foreign Affairs need not be pre-numbered and registered with this Bureau. aisadc Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATION TO THE BIR."