BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 30, 1973
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October 30, 1973 Mr. Jose P. Obillos, Jr. Capitol Pawnshop Agencies de Empeos 876 Aurora Blvd., Q.C. S i r : This refers to your letter dated October 15, 1973, requesting information whether the so-called loose leaf pawnshop tickets are subject to registration and approval by this Bureau before the same are used. cdta It appears that said pawnshop tickets issued to the pledger constitute evidence of pledge. They do not cover payments resulting from the sale or transfer of merchandise or for services rendered. In reply, I have the honor to inform you that under the foregoing facts, loose leaf pawnshop tickets need not be registered with this Bureau before the same are used. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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