BIR Ruling No. 065-82
BIR Ruling No. 065-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 5, 1982
Full text
March 5, 1982 BIR RULING NO. 065-82 216-00 000-00 065-82 The Regional Director Revenue Region No. 9 Zamboanga City S i r : In reply to your letter dated October 1, 1980, please be advised that permits to use cash register machines in lieu of sales invoices or receipts shall be issued by the Revenue District Officer within whose jurisdiction the business establishment where the machine will be used is located. (Sec. 3.1 (a), Revenue Regulations No. 4-80). However, if the business establishment where the machine will be used is in the city or municipality where the Regional Office is situated, the permit shall be issued by the Regional Director, except when he has delegated such power to the Revenue District Office of the District where the Director's Office is located. (Sec. 3.2, Ibid). In other words, the internal revenue official authorized to issue such permit depends on the place or location of the business establishment where the machine will be used and not on the amount applied for to be covered by the cash register machine. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.