BIR Ruling [UN-009-94]
BIR Ruling [UN-009-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 7, 1994
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January 10, 1994 BIR RULING [UN-009-94] St. Joseph's College of Quezon City 295 E. Rodriguez Sr. Blvd. Quezon City Attention: Sister Susana S . Esmile Treasurer Gentlemen : This refers to your letter dated March 22, 1993, requesting authority to adopt a computer-based accounting system in the preparation of your books of accounts. In reply, please be informed that your 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 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. cd Very truly yours, JAIME M. MAZA Assistant Commissioner (Legal Service)
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