BIR Ruling

January 27, 1977 Virginia Tobacco Development Association, Inc. 400 P. De Los Reyes Bldg. 232 Juan Luna Street Manila Attention: Dr . Roque D . Yap President Gentlemen : This refers to your letter dated January 25, 1977 requesting authority in behalf of the members of your Association to print the following forms with blank serial numbers: 1. Tally-In-Sheet Purchase Voucher (Short) in booklet form, 2,000 pads of 50 sets each pad in quadruplicates. 2. Tally-In-Sheet Purchase Voucher (Long) in loose leaves, 100 pads of 50 sets each pad in quadruplicates. It is represented that the aforementioned forms will be used by the members of the Association and their respective trading centers in the forthcoming buying operations of Virginia leaf tobacco in the Ilocos Region; and that members of the Association and their respective trading centers shall individually take care of the registration of the aforesaid forms with the BIR office in their respective localities of operation and in numbering the said forms before the same will be used. In reply, I have the honor to inform you that your request for authority to print the abovementioned Tally-In-Sheet Purchase Vouchers with blank serial numbers is hereby granted, provided that said vouchers be first submitted for approval and registration with the Bureau of Internal Revenue and serially numbered before their actual use, pursuant to Section 19 of Revenue Regulations No. V-1, otherwise known as the "Bookkeeping Regulations." The samples submitted by you which shall serve as the draft copies of the vouchers to be printed are hereby approved, as required by the aforecited provision of the regulations and no change shall be made thereon and no new or different voucher shall be used by members of your Association without prior approval from this Office. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3