BIR Ruling [UN-063-94]

February 16, 1994 BIR RULING [UN-063-94] Philippine Dairy Products Corporation 710 Aurora Blvd., Quezon City Attention: Ms . Ma . M . M . Catral Finance Manager Gentlemen : This refers to your letter dated January 27, 1994 requesting approval from this Office for your company to implement a decentralized printing of VAT related accountable forms such as sales invoices, sales return receipts and official receipts. cdtech It is represented that your company has about 30 sales offices nationwide which you have grouped into four main regions, as follows: REGION OFFICE North Luzon San Fernando South Luzon Cavite Visayas Cebu Mindanao Cagayan de Oro that at present your printing is centralized in Quezon City considering that the printing should be centralized where the main business office is located; that for ease in planning, monitoring and control, you are requesting to have the accountable forms in the provincial areas printed in four other areas where the regional offices are located; and that to minimize coordination efforts as to the last series used, you will implement the alpha prefix to represent the region, as follows: NL 000001 North Luzon SL 000001 South Luzon V 000001 Visayas M 000001 Mindanao In reply, please be informed that this Office finds your case meritorious and therefore, hereby grant your request. Accordingly, you may have your sales invoices, sales return receipts and official receipts printed in the locality where your business is being conducted and registered and stamped in the Revenue District Office having jurisdiction over your respective businesses as an exception to Revenue Regulations No. 2-90. (BIR Ruling No. 243-91 dated November 12, 1991). aisadc Very truly yours, JAIME M. MAZA Assistant Commissioner (Legal Service)