Sales Invoices Should be Serially Numbered

November 3, 1959 BIR RULING NO. 567-59 Mr. Antonio Uy Rm. 410 Palomo Bldg. No. 3 516 Alejandro VI, Sampaloc M a n i l a S i r : In answer to your letter of June 6, 1959, please be informed as follows: Pursuant to section 204 of the Tax Code, as implemented by the Bookkeeping Regulations (Sec. 15), sales invoices should be serially numbered. The purpose of this requirement is to prevent duplication of sales invoices. As stated in your letter, your "friend" numbered the first set of sales invoices presented by him for registration from 1000 to 3000; whereas, the second set from 2500 to 3000. Hence, the numbers from 2500 to 3000 were used twice. Under the circumstances, your "friend" failed to comply with the aforecited law and regulations, in view of which, he is liable to the penalty prescribed in section 352 of said Code. cdll The municipal treasurer is empowered to confiscate the invoices erroneously numbered by your "friend", pursuant to section 14 of the Tax Code. The 2nd paragraph of section 19 of the Bookkeeping Regulations as amended by Revenue Regulations Nos. V-35 and V-45 provides, among others, that a draft copy of invoices or receipts to be used by persons subject to internal revenue tax should be presented to the Bureau of Internal Revenue for approval before the final forms of said invoices or receipts may be ordered. You did not state whether or not your "friend" submitted a draft of his invoices for approval. If he did, then he has not violated the aforesaid regulation; otherwise, he has. Section 352 of the Tax Code applies to violations of revenue laws and regulations for which no specific penalty is provided. Your "friend" need not execute an affidavit of loss of his sales invoices as it is not required by the law or regulations. What is advisable to do in case of loss of books of accounts or other accounting records such as sales invoices is to report the loss to the Bureau of Internal Revenue. There is no use for your "friend" to ask for the return of the confiscated receipts which were erroneously numbered because, after all, he cannot use them. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue