Unused Registered Books of Accounts Could Still be Used Without Re-Registration
BIR Ruling No. 245-93 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 10, 1993
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June 10, 1993 BIR RULING NO. 245-93 UNUSED REGISTERED BOOKS OF ACCOUNTS COULD STILL BE USED WITHOUT RE-REGISTRATION 232 598-88 245-93 The Modern Teacher (In the Grade School, Inc.) P.O. Box 1504 1099 Manila Attention: A . A . Castro Business Manager This refers to your letter dated March 8, 1993 requesting opinion as to whether your books of accounts previously registered with the B.I.R., but whose pages are not yet fully exhausted, need to be changed every year. In reply, please be informed in the negative. Since the said books of accounts were previously registered with the B.I.R., you can still use the same for the succeeding years without the need of re-registering them. However, that portion pertaining to a particular year should be properly labelled or marked (BIR Ruling No, 447, Series of 1960). cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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