BIR Ruling No. 045-65

May 14, 1965 BIR RULING NO. 045-65 ONG TA LEAD FACTORY, INC. 467 Elcano Street M a n i l a Gentlemen : Reference is made to your letter dated January 29, 1965, stating that you manufacture lead articles for sale; that your factory is located at Navotas, Rizal, while your sales office is located at the above-stated address; that whenever a sale is made by your office the manufactured lead are delivered from your factory to your Manila office; and that the same are accompanied by a delivery order receipt. You now request a ruling as to whether or not said delivery order receipts are required to be registered and approved by this Office before they can be used. In reply thereto, please be informed that the so-called delivery order receipts use by your firm in accompanying the delivery of manufactured lead on sales made by your Manila office are, like the regular invoice and receipts, a part of the accounting system and, therefore, subject to registration and approval by this Office before the actual use of the same, pursuant to Section 14 of the Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations. cdta Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue