Request for Permission to Print Invoices, Receipts and Other Accounting Forms in the Locality where Business is Conducted

November 12, 1991 BIR RULING NO. 243-91 239-00 000-00 243-91 Gentlemen : This refers to your letter dated October 10, 1991, requesting permission from this Office to have your invoices, receipts and other accounting forms printed in the locality where your business is being conducted and registered and stamped in the Revenue District Office having jurisdiction over your respective businesses. It is represented that you are a newly-organized domestic corporation with principal office in Makati, Metro Manila; that you have plants and sales offices situated in various parts of the country so that it is impractical to register your invoices, receipts and other accounting forms in Makati, Metro Manila and then transport them to your plants and sales offices in various parts of the country, not to mention the cost, time and effort involved. In reply, please be informed that this Office finds that your case is meritorious and, therefore, hereby grant your request. Accordingly, you may have your invoice, receipts and other accounting forms printed in the locality where your business is being conducted and registered and stamped in the Revenue District Office having jurisdiction over your respective businesses, as an exception to Revenue Regulations No. 2-90. aisadc Very truly yours, (SGD.) JOSE U. ONG Commissioner