Use by Mr. Jose Casimiro of Job Order Sheets

December 7, 1959 BIR RULING NO. 620-59 Mr. Cancianelo Aruelo R-207 Roces Hermanos Bldg. Rizal Ave., Manila S i r : Reference is made to your letter of the 4th instant, requesting information whether or not, under the following facts, Mr. Jose Casimiro should use job order sheets: "Jose Casimiro is engaged in a machine shop business located here in Manila. He pays the annual fixed tax (C-4-37) annually and the 3% tax monthly on his gross receipts. He has books of accounts, official receipts and sales invoices duly registered with your office and the transactions are recorded daily. The Principal purposes of this business are to accept repairing, reboring, welding and other similar work. If his customer makes a contract for the kind of work to be performed the duplicate sales invoice is issued and the triplicate and the original invoices are retained. If the work has been accomplished or performed, the original invoice is issued thereby retaining only the triplicate copy for the taxpayer's record." You also request information as to what section of the National Internal Revenue Code penalizes non-compliance with the obligation of a taxpayer to use job order sheets. In answer thereto, I have the honor to inform you that, pursuant to section 11 of Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations, Mr. Casimiro should, in addition to the books and other records required in Chapter II of said Regulations, keep a register book for job orders received in which he shall enter immediately upon making a contract the date, name and address of the customer, a description of the articles to be constructed or the services desired, the consideration therefor, and the amount of deposit or partial payment, if any; and upon completion and delivery of the subject matter of the contract, the date of completion or delivery and the amount paid therefor. However, should he find the sue of said register book impracticable for his business, Mr. Casimiro may devise such system of keeping his books and other records as may be appropriate for his business and submit the latter for approval to the Regional Director, Regional District No. 3, Manila. Said books and records cannot be used unless they have previously been approved in accordance with section 19 of Revenue Regulations No. V-1, as amended. Non-compliance with the provisions of Revenue Regulations No. V-1 is penalized under section 352 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue