In view of all the foregoing, this Office, much to its regret, cannot grant your request.

March 21, 1958 BIR RULING NO. 212-58 Standard Vacuum Oil Company 1071 Isaac Peral Manila Gentlemen : This is in reply to your letter dated August 29, 1957, Ref. No. 3782/3640 SUF/HFP, relative to your request to be exempted from issuing sales invoices on your cash sales of gasoline and diesel fuel and submitting for approval in lieu thereof, a procedure by which your sales of gasoline and diesel fuel will be determined by the liter readings on the dispensing pumps. In this connection, I have the honor to inform you that, although your proposed procedure appear to be an effective and accurate system of determining your sales, it will, however, not serve the other purposes for which an invoice is required to be issued. An invoice when issued would clearly and immediately reflect the particulars of a transaction, be it a sale of goods or of services. Also, the person to whom an invoice is issued may wish to keep the same for the purpose of proving expenditures which he may claim for deduction in his income tax return. Finally, pursuant to Section 14 of the Bookkeeping Regulations No. V-1, as amended persons paying internal revenue taxes who are required to keep books of accounts are further required to keep invoices, receipts, checks or such other documents which will show the details of each entry in their books. In view of all the foregoing, this Office, much to its regret, cannot grant your request. Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue