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Use of Loose-Leaf Job Order Sheets

BIR Ruling No. 186-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 8, 1959

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April 8, 1959 BIR RULING NO. 186-59 Custodio & Sons, Inc. 1089 Rizal Avenue Extension Caloocan, Rizal Gentlemen : With reference to your letter dated December 22, 1958, I have the honor to inform you that there is no internal revenue law or regulation which requires that job order sheets used by contractors be in bound form. Such being the case, you can use loose-leaf job order sheets without the necessity of securing previous authority therefor from this Office. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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