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Registration of Simplified Bookkeeping Set for Farmers, Professionals & Contractors

Revenue Memorandum Circular No. 59-73 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 10, 1973

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October 10, 1973 REVENUE MEMORANDUM CIRCULAR NO. 59-73 SUBJECT : Registration of Simplified Bookkeeping Set for Farmers, Professionals & Contractors TO : All Internal Revenue Officers & Others Concerned The use of the Simplified Bookkeeping Set for Farmers, Professionals and Contractors prepared by Mr. Marcial G. Derecho, has been authorized by the Secretary of Finance in his 2nd indorsement dated August 29, 1973 to this Office, having been found to conform with the requirements of Revenue Regulations No. V-1 as amended by Revenue Regulations No. V-43. The said simplified set of bookkeeping for farmers, professionals and contractors may, therefore, be accepted for registration for records purposes, under Section 334 of the National Internal Revenue Code, as amended. ENFORCEMENT All concerned are enjoined to be guided accordingly. aisa dc MISAEL P. VERA Commissioner of Internal Revenue

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