Inclusion of Bill or Statement of Accounts in the Accounting System
BIR Ruling No. 099-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 14, 1958
Full text
February 14, 1958 BIR RULING NO. 099-58 The Trans World Airlines, Inc. Hotel Filipinas, Dewey Blvd. Manila Gentlemen : In answer to your letter of the 5th instant, I have the honor to inform you that, as the so-called bill or statement of accounts (Form A-5), samples of which are attached to your said letter, forms part of your accounting system, the same is subject to the requirements of Section 19 of Revenue Regulations No. V-1, as last amended by Revenue Regulations No. V-45. Accordingly, the aforesaid bill or statement of accounts should, prior to the use thereof, be presented to the Regional Director, Regional District No. 3, Manila for approval and registration. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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