Consolidated Delivery Receipt and Sales Invoice
BIR Ruling No. 066-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 25, 1979
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July 25, 1979 BIR RULING NO. 066-79 Consolidated delivery receipt and sales invoice In reply to your letter dated May 2, 1979 please be informed that since Revenue Regulations No. V-1 otherwise known as the "Bookkeeping Regulations" does not prohibit the consolidation of delivery receipt and sales invoice in one form, your client, Caltex (Philippines), Inc., may continue using a consolidated form of delivery receipt and invoice provided that the document reflects the date required in a sales invoice under Section 216 of the Tax Code of 1977, namely, the date of the transactions, quantity, unit cost and description of the merchandise.
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