BIR Ruling No. 030-80
BIR Ruling No. 030-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 23, 1980
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October 23, 1980 BIR RULING NO. 030-80 216-00 066-74 30-80 Y-L Finance Corporation 339 Buendia Avenue Extension Makati Metro Manila Attention : Mr . Alejandro B . Ponferrada Chief, Internal Auditor Gentlemen: This refers to your letter dated July 24, 1980 requesting that you be allowed to consolidate in one booklet your provisional receipts and official receipts. In reply, I have the honor to inform you that since Revenue Regulations No. V-1 otherwise known as the "Bookkeeping Regulations" does not prohibit the consolidation of provisional receipts and official receipts in one booklet, you may therefore include the provisional receipts in the official receipt booklet provided that the document reflects the data required in commercial invoices under Section 216 of the Tax Code, namely the nature of transaction, quantity, unit cost and description of merchandise or nature of service. Very truly yours, ROMULO M. VILLA Acting Commissioner
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