Amendment of RR No. V-62

October 6, 1959 BIR RULING NO. 499-59 The Philippines Free Press Free Press Building 708 Rizal Avenue, Manila Attention : Information Department Gentlemen : As requested in your letter of March 31, 1959, hereunder is the information requested by your reader, Sofronio S. Adoro. Revenue Regulations No. V-62 was amended by Revenue Regulations No. V-66. Under the latter regulations, wholesale dealers in liquors, fermented liquors, wines, and tobacco products are required to keep and use the official register book (BIR Form No. 31.77) wherein only transactions in said articles should be entered. However, a wholesale dealer of the aforesaid articles who is at the same time a dealer in other merchandise may enter in the same ledger where transactions in general merchandise are summarized the summary of the transactions recorded in BIR Form No. 31.77 provided that the latter summary is identified from the other entries. cdta The basic letter of inquiry is returned herewith. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue