A Cash Receipts Book is Part of a Journal
BIR Ruling No. 225-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 16, 1959
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April 16, 1959 BIR RULING NO. 225-59 3rd Indorsement Returned to the Regional Director, Regional District No. 3, Manila, the within papers relative to the case of United States Life Insurance Co., Wilson Building, Manila. A cash receipts book is part of a journal, it being one of the several books constituting the latter. It is, therefore, subject to the requirements on the use of loose-leaf books of accounts. Such being the case, the certificate attesting to the number of sheets used in the loose-leaf cash receipts book of the aforenamed company should be under oath. prcd (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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