Disposal by Destruction of Unused and Obsolete BIR-Registered Forms/Documents

January 3, 2000 BIR RULING NO. 001-00 Pilipinas Shell Petroleum Corporation Shell House, 156 Valero St., Salcedo Village 1227 Makati City Attention: Mr . Ernesto O . Layug Head, Tax Compliance Gentlemen : This refers to your letter dated June 28, 1999 stating that in connection with your unused and obsolete BIR registration forms/documents which you do not intend to use anymore, you are now requesting for the approval of this Office to dispose of the same by destruction inasmuch as said forms/documents are accountable documents; that for administrative reasons, since these accountable documents are stockpiled at various Shell Depots and Installations, you are likewise requesting for a waiver of the requirement of this Office to have a BIR representative witness, certify and report the list/inventory of forms/documents actually destroyed; and that instead, you are providing this Office with the complete list of all the accountable forms/documents to be included in the disposal. In reply, please be informed that your request for the approval of this Office to dispose by destruction of your said unused and obsolete BIR-registered forms/documents which you do not intend to use anymore is hereby granted provided the destruction shall be witnessed by a representative from the Excise Tax Division of this Office and two (2) representatives from the Regional Office, one from the Revenue District Office and the other from the Assessment Branch who shall likewise certify and report to this Office the list/inventory of forms/documents actually destroyed. Hence, your request for a waiver of the requirement to have a BIR representative witness, certify and report the list/inventory of forms/documents actually destroyed is hereby denied despite your providing this Office with a complete list of all the accountable forms/documents to be included in the disposal since the same may be required in any investigation that may be conducted against you. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue