Request to Use Computerized Books of Accounts
BIR Ruling No. 063-94 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 14, 1994
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February 14, 1994 BIR RULING NO. 063-94 263 192-90 063-94 Galaxy Development and Management Corporation Suite 109 State Cond. IV, Ortigas Avenue Greenhills, San Juan, Metro Manila Attention: Mr . Romeo P . de Guzman VP-Treasurer Gentlemen : This refers to your letter dated January 27, 1993, which was referred to this Office by the Officer-in-Charge, Revenue Region No. 4-B1, Quezon City, bearing on your request to use computerized books of accounts starting January, 1993. Specifically, the following are the books of accounts to be computerized: 1. General Ledger 2. Cash Receipts Book 3. Cash Disbursements Book 4. Journal Book 5. Accounts Receivable/Payable Book In reply, please be informed that your request is hereby granted subject to the following conditions: (1) A readable print-out of the information/accounting data should be made available/verifiable; and (2) Diskettes containing records, classification and summary of transactions shall be subject to examination and inspection of internal revenue officers as if they are the traditional books of accounts, in accordance with Section 235 of the Tax Code, as amended. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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