Computer-Based Books of Accounts
BIR Ruling No. 084-93 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 5, 1993
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March 5, 1993 BIR RULING NO. 084-93 COMPUTER-BASED BOOKS OF ACCOUNTS 235 255-89 084-93 Tulio, Evangelista, Lim & Co. ALTU Bldg., Mother Ignacia cor. Scout Tobias Sts. Diliman, Quezon City Attention: Mr . Bienvenido A . Lim Partner This refers to your letter dated January 27, 1993, requesting in behalf of your client, Northstar Capital, Inc., for authority to use computer-based accounting system. cdt In reply, please be informed that your request is hereby granted subject to the following conditions: 1. A readable printout of the information/accounting data should be made available or 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. JOSE U. ONG Commissioner of Internal Revenue
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