Installation of a BIR Registry Book in Business Establishments of Taxpayer
Revenue Memorandum Order No. 18-63 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Apr 5, 1963
Full text
April 5, 1963 REVENUE MEMORANDUM ORDER NO. 18-63 SUBJECT : Installation of a BIR Registry Book in Business Establishments of Taxpayer TO : All Internal Revenue Officers and Field Personnel For record purposes and to avoid unauthorized investigation of books of accounts of taxpayers, all BIR personnel calling on taxpayers for any purpose, whether official or personal, shall sign the BIR Register Book kept in the business establishment of the taxpayer every time a visit is made. The register shall be requested by the fieldman from the taxpayer upon arrival at the taxpayer establishment and must be filled out before proceeding with the purpose of the visit. This order shall take effect immediately and any violation of the provisions hereof shall be dealt with accordingly. cdtech (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue
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