BIR Ruling No. 331-61

September 18, 1961 BIR RULING NO. 331-61 Returned to the Chief, Personnel Investigation Unit, B.I.R., Manila, the papers bearing on the case of the Century Construction Supply Co. Taxpayer alleges that on August 18, 1961 at 6:00 o'clock in the evening, it received a delivery of electrical construction parts which it purchased from the Fuentes Trading, Inc. and delivered by the Eastern Brokerage Co. The delivery was accompanied by the corresponding delivery invoice of the seller and way bill of the broker. Taxpayer was apprehended for alleged failure to issued a sales invoice for the goods. If the facts presented by the taxpayer are true, it is not required to issued a sales invoice. A sales invoice is issued by a seller and not by a buyer. A buyer is only required to keep the sales invoice issued by a seller as part of his business records. Hence, there is no violation. The documents seized by the apprehending internal revenue officers may, therefore, be returned to the taxpayer if the facts presented by the taxpayer are found to be true. If sales was made by taxpayer, it is proper to seize his invoices to determine if one was issued for the sale. Apparently, agent mistook the delivery taxpayer of purchased articles as a sale. cdpr (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue