BIR Ruling

October 22, 1975 Atty. Jose W. Yap Suite 302-306 Arnel Bldg. 435 Juan Luna St. Binondo, Manila S i r : In reply to your letter dated October 20, 1975, I have the honor to inform you that purchases orders used by persons furnishing the articles of services should be registered prior to use, pursuant to Section 19 of Revenue Regulations No. V-1 otherwise known as the Bookkeeping Regulations. However, purchase orders used by persons purchasing the articles or services need not be registered prior to use. (BIR Ruling No. 69-007, March 19, 1969). If the purchase order referred to in your letter is one issued by the purchaser of products or service and does not refer to a "consummated sale until the product is delivered or the service is rendered to the customer," such purchase orders need not be registered prior to their use. aisa dc Very truly yours, (SGD.) EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."