Computerized Bookkeeping System
BIR Ruling No. 493-93 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 16, 1993
Full text
December 16, 1993 BIR RULING NO. 493-93 COMPUTERIZED BOOKKEEPING SYSTEM 235 192-90 493-93 Pioneer Specialty Building Systems, Inc. Quezon City Attention: Ms . Josephine E . Abueg Chief Accountant This refers to your letter dated July 15, 1993, which was referred to this Office by the Assistant Regional Director of BIR Region No. 4-B1, Quezon City, relative to your request for authority to adopt a computerized bookkeeping system effective October 1, 1993. cdtech In reply, please be informed that your request is hereby granted subject to the following conditions: (1) A readable print-out of the information/accounting data should be made available/verifiable; and (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, as amended. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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