BIR Ruling No. 066-61

March 13, 1961 BIR RULING NO. 066-61 In answer to the queries posed in your letter . . ., I have the honor to inform you as follows: A draft copy of the invoices proposed to be used by a taxpayer should be presented to the Commissioner of Internal Revenue, if his place of business is in Manila, or to the provincial revenue officer or to the deputy provincial or city treasurer of the place, if not in Manila, for approval. All approved draft copies of invoices should be recorded in a register showing such data as the date of approval, the name, address and kind of business of the taxpayer, the schedule, paragraph and number of his privilege tax receipt. No change should be made in the form or type of invoices used by the taxpayer and no new or different invoice should be used without prior approval as above required. Every invoice must be serially numbered. (Sec. 19, Revenue Regulations No. V-1, as amended by Revenue Regulations No. V-45) Before ordering invoices for printing, the taxpayer must send to the Commissioner of Internal Revenue, or to the Provincial Revenue Officer or Deputy Provincial or City Treasurer, as the case may be, a written notice of the name and address of the printer with whom he intends to place the order, and the total number of booklets and the inclusive serial numbers of the invoices to be ordered. (Ibid.) Finally, before using the invoices, the same should be presented to either of the aforementioned officials, depending upon the location of the taxpayer's business, for approval and registration. (Ibid.) A sworn certificate attesting to the number of invoices used during a given fiscal or calendar your is required only in the case of lessee leaf invoices. There is no such requirement in the case where the taxpayer uses invoices in bound form. Paid certificate is required to be filed within fifteen (15) days after the end of a fiscal or calendar year. In meritorious cases, and upon request before the lapse of the 15-day period, however, the Commissioner of Internal Revenue may extend said period. No compromise penalty can be imposed for failure to submit the certificate on time, but the permit issued to the taxpayer authorizing him to use loose-leaf invoices may be revoked. cdphil