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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 12, 1969

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February 12, 1969 Messrs. Joaquin Cunanan & Company Certified Public Accountants San Martin Building 1564 A. Mabini Manila Gentlemen : In reply to your letter dated September 10, 1968, I have the honor to inform you that BIR Ruling No. 67-030 is still in full force and effect. For clarification, however it may be stated that BIR Ruling No. 67-030 covers within its purview only purchase orders adopted and used by sellers or persons furnishing the merchandise or service ordered. It does not contemplate purchasing orders adopted and used by persons purchasing the merchandise or service, which purchase orders need not be registered prior to their use. prcd Please be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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