Printing of Sales Invoices, Official Receipts and Other Accounting Records from Customers

October 31, 1967 BIR RULING NO. 043-67 The Processing Industries Association of the Philippines, Inc. 1729 J. P. Laurel, Sr. Street San Miguel, Manila Attention : Mr . Alberto D . Benipayo President Gentlemen : This refers to your letter dated October 4, 1967 stating the following: "We would like to find out whether there is an existing BIR regulations, requiring Printing Shop to secure from the Bureau of Internal Revenue, prior permission before accepting the printing of Sales Invoice, Official Receipts or any other Accounting records from customers." In reply, I have the honor to inform you that a printer is not required to secure from the Bureau of Internal Revenue a permission before accepting the printing of sales invoices, official receipts, and other accounting records from its customers. It shall be sufficient under Section 19 of Revenue Regulations No. V-1, as amended, otherwise known as the Bookkeeping Regulations that a taxpayer before ordering his sales invoices, official receipts or any other accounting records for printing, shall send to the Commissioner of Internal Revenue if his place of business is in Manila, or to the Revenue District Officer or Collection Agent, if in the province, a written notice of the name and address of the printer with whom he intends to place the order, the total number of booklets of sales invoices, or receipts ordered, and the inclusive serial number thereof, together with a sample of the invoice or receipts ordered. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue