Request for Accreditation of Book on Accounting and Bookkeeping Methods for Sole Proprietors and Non-VAT Taxpayers
BIR Ruling No. 056-00 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 30, 2000
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October 30, 2000 BIR RULING NO. 056-00 RR V-1 43 000-00 Norberto G. Go-soco P-4, B-4, L-58, V & G Metro Tacloban, Leyte S i r : This refers to your request for the imprimatur and accreditation of this Office that the accounting and bookkeeping method books which you authored shall be used by the sole proprietors and non-VAT taxpayers. It is represented that the book of which you are the author is entitled: "Easy To Read & Use Book of Account"; and that it is now in the market for sale to your intended clientele. In reply, please be informed that there is no provision in Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations nor in any other tax laws directing this Office to accredit books of account and bookkeeping methods that shall be used by a class of taxpayer. Accordingly, it is with regret that your aforesaid request is hereby denied for lack of legal basis. Very truly yours, (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue
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