Request to Use a Computer-Based Accounting System
BIR Ruling No. 282-92 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 7, 1992
Full text
October 7, 1992 BIR RULING NO. 282-92 235 142-90 282-92 Banque Nationale de Paris Ground Floor, PCIB Tower II Makati Ave. corner H.V. Dela Costa St. 1200 Makati, Metro Manila Attention: Mr . A . S . Pantino III AVP & Chief Accountant and Mr . J . A . Basilio Manager Acctg . Dept . Gentlemen : In reply to your letter dated August 13, 1992, please be informed that your request to use a computer-based accounting system is hereby granted but subject to the following conditions: 1. A readable printout of the information/accounting data should be made available or verifiable; and prll 2. Diskettes containing records, classification and summary of transactions shall be subject to examination and inspection of internal revenue officers as if they are the traditional books of accounts, in accordance with Section 235 of the Tax Code. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue
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