Computer-Based Books of Accounts
BIR Ruling No. 148-93 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 28, 1993
Full text
April 28, 1993 BIR RULING NO. 148-93 COMPUTER-BASED BOOKS OF ACCOUNTS 235 251-91 148-93 Marcelo International Resources Corporation 103 E. Rodriguez Avenue Pasig, Metro Manila Attention: Ms . Cynthia C . Castro This refers to your letter dated October 23, 1992 addressed to the Revenue District Office of Pasig which was referred to this Office by the Regional Director of BIR Region No. 4-B1, Quezon City, bearing on your request for authority to use computerized books of accounts, i.e., General Ledger, Sales Book, Cash Disbursement Book, Subsidiary Purchase Journal and Cash Register Book. cdtech 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. VICTOR A. DEOFERIO, JR. Deputy Commissioner of Internal Revenue
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