BIR Ruling [UN-003-94]
BIR Ruling [UN-003-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 7, 1994
Full text
January 7, 1994 BIR RULING [UN-003-94] Market Link International Corporation Ground Floor, Agustin I Building Ortigas Business Center, Emerald Avenue Pasig, Metro Manila Attention: Mr . Rex C . Peaflorida Finance Officer Gentlemen : This refers to your letter dated April 26, 1993, addressed to the Revenue District Officer of Revenue District No. 35, Pasig, Metro Manila, bearing on your request to use computer generated print-outs for your books of accounts. In reply, please be informed that your aforesaid request is hereby granted subject to the following conditions, viz: (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 inspections of internal revenue officers as if they are the traditional books of accounts, in accordance with Section 235 of the Tax Code, as amended. Very truly yours, JAIME M. MAZA Assistant Commissioner (Legal Service)
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.