Issuance of Delivery Receipts

May 29, 1990 BIR RULING NO. 108-90 238; 263 45 s. 1965 1081-90 Gentlemen : In reply to your letter dated April 10, 1990, please be informed as follows: 1. Yes, you can issue delivery receipts to accompany your deliveries and issue the corresponding sales invoice immediately after acceptance of the goods by your customers. Such practice conforms substantially with the requirements of Section 238 of the Tax Code, as amplified by the Bookkeeping Regulations. (BIR Ruling dated June 14, 1968) 2. Delivery receipts are, like the regular invoice or receipts, a part of the accounting records and, therefore, subject to registration and approval by this Office before the actual use of the same pursuant to the Bookkeeping Regulations. Said requirement being mandatory, the failure to comply therewith constitutes a violation of Section 263 of the Tax Code and punishable by a fine of not less than P1,000.00 nor more than P50,000.00 or imprisonment of not less than 6 months and 1 day but not more than 2 years or both. Very truly yours, (SGD.) JOSE U. ONG Commissioner