The Documentary Requirements for Securing Permit to Use Manual Loose Leaf Books of Accounts/Receipts and Invoices is stated in 9.1 of Revenue Memorandum Circular (RMC) No. 37-2016 with details as follows:
1. Letter of request to use Manual Loose Leaf Books of Computerized Books of Accounts/Official Receipts or Sales Invoices;
2. Application for Permit to Use Manual Loose Leaf/Computerized Books of Accounts/Official Receipts or Sales Invoices; and
3. Sample Format and print-out to be used.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2037-2016.pdf of the full text of RMC No. 37-2016.
