Inspection and Examination of Books of Accounts by the Internal Revenue Officers

March 24, 1960 BIR RULING NO. 141-60 The President Bulan Federation of Filipino Merchants & Retailers, Inc. Bulan, Sorsogon S i r : In reply to your letter dated January 29, 1960, I have the honor to inform you that your books of accounts are open to inspection and examination by internal revenue officers when authorized to do so by the Commissioner of Internal Revenue, or the Regional Directors and Provincial Revenue Officers. Such inspection may be made in your place of business or outside thereof. However, should the internal revenue officer concerned desire to take your books for examination in his office he must issued a receipt (BIR Form No. 19.14) therefor. No copies of internal revenue regulations are available for distribution. We suggest that, in case you want information bearing on internal revenue, you see the Provincial Revenue Officer thereat. casia Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue