BIR Ruling No. 027-83

February 18, 1983 BIR RULING NO. 027-83 Gentlemen : This refers to your letter dated February 17, 1982 requesting approval of your printed Official Receipts which include as one of the copies a Provisional Receipt copy. It is represented that your inclusion of the said provisional receipt copy in your official receipt is primarily for the purpose of strengthening the internal control in your office; that all the copies including the provisional receipt copy have the same numbers to facilitate the follow-up and checking of your collections, provide the necessary check on your collectors and assure you that your cashier properly acknowledges all collections. cdi In reply, I have the honor to inform you that since your request is not violation of Revenue Regulations No. V-1 otherwise known as the "Bookkeeping Regulations", the same is hereby granted. Consequently, you can include a provisional receipt copy as one of the copies in your official receipts provided that all the copies shall bear the same numbers, are serially numbered and shall show, among others, the name, business style, taxpayer account number, and business address of the person or entity using the same, the date of the transaction, quantity, unit cost and description of the merchandise pursuant to Section 216 of the Tax Code, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue