Whether the Registered Receipts and Invoices of the Philippine Long Distance Telephone Company (PLDT) Would Require Re-Registration and Restamping with the Revenue District Office of the Place where the Company Has Its Branch Office

February 14, 1991 BIR RULING NO. 026-91 239 000-00 026-91 Gentlemen : This refers to your letter dated August 30, 1990 in effect requesting a ruling as to whether the registered receipts and invoices of the Philippine Long Distance Telephone Company (PLDT) would require re-registration and restamping with the Revenue District Office of the place where the company has its branch office. You cited the pertinent provisions of Revenue Regulations No. 2-90 dated May 25, 1990, in relation to Section 239 of the Tax Code, as amended, which provides that ". . . before printed sales or commercial invoices are used, these receipts and invoices must be registered with the Revenue District Office where the principal place of business of the taxpayer is located, within 30 days from the date they were printed." You represented that in compliance with the aforequoted provision, the registration of all PLDT printed receipts, sales or commercial invoices is made in the Makati Revenue District Office, the place where the company has its principal office; that part of said registered receipts and invoices are later sent to your provincial exchanges for use; and that the Revenue District Office in the localities where you have branch offices requires re-registration and restamping of said receipt and commercial invoices before the same are allowed for commercial use. In reply, please be informed that as explicitly provided by Revenue Regulations No. 2-90 as aforequoted, the printed receipts and invoices shall be registered with the revenue district officer where the principal place of business of the taxpayer is located. Accordingly, since the principal or main office of PLDT is located in Makati, then the company's printed receipts and invoices must be registered with the revenue district officer in Makati before being used. There is no need to register again and restamp the said receipts and invoices in the revenue district office in the localities where the company's branch offices are located. cdta Very truly yours, (SGD.) JOSE U. ONG Commissioner