Registration of Purchase Orders Prior to Use

March 19, 1969 BIR RULING NO. 007-69 Messrs. Sycip, Gorres, Velayo & Co. Certified Public Accountant P. O. Box 589 Manila Gentlemen : This refers to your letter dated September 27, 1968 requesting information as to whether or not purchase orders should be registered prior to use. In reply, I have the honor to inform you that purchase orders used by persons furnishing the articles or 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. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue