Sufficiency of the Issuance by a Merchant of Cash Sales Invoices
BIR Ruling No. 149-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 28, 1960
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March 28, 1960 BIR RULING NO. 149-60 Mr. Camilo N. Torralba Bohol Provincial Hospital Tagbilaran, Bohol S i r : In reply to your letter dated February 12, 1960, I have the honor to inform you that the issuance by a merchant of cash sales invoices is sufficient. Our regulations do not require the issuance of a receipt in addition thereto. As a matter of fact, the regulations require the issuance of either a receipt or invoice whichever is appropriate for the business of the taxpayer. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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