BIR Ruling No. 272-61
BIR Ruling No. 272-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 1961
Full text
July 18, 1961 BIR RULING NO. 272-61 This is in answer to your letter inquiring which of our regional offices has jurisdiction to examine your books of accounts. LexLib You stated that you are a manufacturer of aluminum goods; that your factory is located at . . . Rizal, while your "sales office" is at . . . Manila; and that most of your business transactions are "consummated" in Manila. Under the foregoing circumstances, and if your books of accounts are kept in your "sales office", such office shall be considered your principal place of business. Consequently, the Regional Office in Manila (BIR Regional District No. 3) has jurisdiction to examine your books of accounts. cdrep
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.