Issuance of a Sales Invoice
BIR Ruling No. 244-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 10, 1960
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June 10, 1960 BIR RULING NO. 244-60 Mr. Braulio A. Arriola, Jr. 1248 A. Mabini Street Ermita, Manila S i r : In reply to your letter dated May 14, 1960, I have the honor to inform you that, under Section 204 of the National Internal Revenue Code, a sales invoice should be issued for every sale or transfer of merchandise, even for a sale on credit. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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