BIR Ruling

January 8, 1969 Qantas Airways Limited 1148 Roxas Boulevard Manila Attention: Mr . J . Jarvesalu Accountant Ref . JMF . 810 - 31 Gentlemen : This refers to your letter requesting exemption from the requirement of obtaining first the approval of this Bureau to print your invoices and receipts for the reason that the same are being printed by your company in Sydney, State of South Wales, Commonwealth of Australia. In reply thereto, I have the honor to inform you that your request is hereby granted provided that the invoices and receipts printed abroad conform substantially with the provision of Section 19 of Revenue Regulations No. V-1, as amended, and provided further that said invoices and receipts shall first be presented to this Office for registration prior to the actual use thereof. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue