Use of the "Improved Simplified Bookkeeping Records" for small merchants (sari-sari)
Revenue Memorandum Order No. 01-63 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jan 7, 1963
Full text
January 7, 1963 REVENUE MEMORANDUM ORDER NO. 01-63 TO : Regional Directors, Provincial Revenue Officers and others concerned SUBJECT : Use of the "Improved Simplified Bookkeeping Records" for small merchants (sari-sari) The "Improved Simplified Bookkeeping Records" as approved by the Secretary of Finance on December 5, 1951 may be used by small merchants (sari-sari) as an exemption to Revenue Regulations No. 5-62 dated July 9, 1962, in accordance with the 2nd indorsement dated December 11, 1962 of the Acting Secretary of Finance. Accordingly, the registration of the same for use by small merchants (sari-sari) may be accepted. LLjur (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue
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