Exemption of the Provincial Branches from the Operations of RR No. V-62
BIR Ruling No. 320-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 26, 1960
Full text
July 26, 1960 BIR RULING NO. 320-60 The Vice President San Miguel Brewery, Inc. M a n i l a S i r : In reply to your letter dated June 21, 1960, I have the honor to inform you that this Office is agreeable to exempting your provincial branches from the operations of Revenue Regulations No. V-62, as amended by Revenue Regulations No. V-66, provided that all sales invoices issued by said branches shall indicate the name, address and the number of the Class A Residence Certificate of the purchaser regardless of the quantity and value of the beer sold. Your request is, therefore, hereby granted accordingly. It is of course understood that said provincial warehouse must keep the books and records required by the Bookkeeping Regulations. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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