BIR Ruling [UN-050-94]
BIR Ruling [UN-050-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 8, 1994
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February 10, 1994 BIR RULING [UN-050-94] The Regional Director Revenue Region No. 4-B1 Quezon City Attention: Chief Assessment Branch S i r : There are returned to you herewith the papers bearing on the request of Polymers Coating Corporation, Unit 3, No. 53, 14th Street, New Manila, Quezon City, for a permit to computerize its accounting system. The taxpayer has clarified in its letter of even date that its request is not to use pre-numbered computer-generated invoices but only pre-numbered loose leaf invoices. Such being the case, it is that Office which has jurisdiction to grant the permit, pursuant to Revenue Memorandum Circular No. 13-82 dated May 28, 1982. aisadc Very truly yours, ALICIA L. TOMACRUZ Chief, Law Division
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