BIR Ruling

January 8, 1969 The Director Revenue Region No. 14 Bacolod City S i r : This refers to your 2nd indorsement dated December 3, 1968 requesting information as to whether or not a violation of Section 337 of the Tax Code is committed where certified public accountants take the books of accounts and other records of their clients to their offices for auditing purposes. In reply, I have the honor to inform you that Section 21 of the Bookkeeping Regulations strictly prohibits the bringing of books outside the business establishment of the taxpayers. The said prohibition is further amplified by BIR ruling dated April 16, 1953, which provides: "A certified public accountant, in the exercise of his profession, particularly in auditing the books of accounts of a taxpayer, cannot bring such books outside the business establishment of his client without violating section 21 of the Bookkeeping Regulations. The law does not provide any exemption to these requirements." Be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue