Do you have to register your manual books of account every year?

Do you have to register your Manual Books of Account every year?

by: Ione Baron-Mejia

A question as old as time! The perennial question every year! 

Kailangan bang tatakan ng BIR ang "libro" ( manual books of account for small business owners) every end of the year?

Ladies and gentlemen! Presenting, the answer to your perpetual question, RMC 82-2008,  BIR Revenue Memorandum Circular 82-2008. 

RMC 82-2008 states:

1.) Taxpayers are not required to register a new set of books every year unless all pages were fully utilized.

2.The Tax Service Section (TSS) of the RDO's or concerned office under Large Taxpayer Service ( the revenue officer) has no authority to examine whether the previously registered books are complete or updated.

3.) There are no deadlines of registering the manual books of accounts, but the manual books of accounts should be registered before its use.

So, there you go!

Malinaw na! Punuin nyo muna ang libro bago patatakan. 

Click link to check the RMC!

BIR RMC 82-2008

Got question or suggestion? Tax help? Email us: ione.mejia@gmail.com