Jurisdiction to Examine the Books of Accounts

July 28, 1959 BIR RULING NO. 371-59 Aboitiz Manufacturing Corporation P. O. Box 219, Manila Gentlemen : Reference is made to your letter dated August 20, 1958, requesting information as to which office has jurisdiction to examine the books of accounts of that corporation for internal revenue purposes. In answer thereto, I have the honor to inform you that, it having been found upon investigation conducted by this Office that no transaction is effected by that corporation in its Manila Office, the latter being maintained only for collection purposes and convenience and that transactions are effected in its factory located in Makati, Province of Rizal, Regional District No. 4, Quezon City, and not Regional District No. 3, Manila has jurisdiction to examine its books of accounts. In this connection, it may be stated that, based on your representations that corporation has its main office in Cebu City, Regional District No. 7, with station office in said city, has the authority to examine the books of accounts used and kept in said establishment. The internal revenue agent in whose behalf the letter of authority (No. 1692-A, dated July 16, 1958) to examine your books of accounts was issued by the Chief, Manila Agents, Regional District No. 3, had been directed by the latter to return said letter of authority for proper cancellation. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue