A manufacturer shall also establish the following auxiliary books:
1. Raw materials ledger: Records made according to purchase invoices and the vouchers of the manufacturing division for the requisition and return of materials; warehouse receipt procedures shall be carried out for all principal materials.
2. Finished goods ledger: Records by product category name, made according to the manufacturing division end-of-shift work completion reports and notifications of warehouse receipt, release from factory, or transfer for processing.
3. Warehouse register: A register established and maintained at each warehouse to record the receipt and release of materials, semi-finished goods, and finished goods.
4. Tax exemption register: A register that records the details of tax-exemptions under applicable laws and regulations on taxable specifically selected goods released from the factory.
5. Tax-exempt materials register: A register that records any tax-exempt material connected with processing a taxable specifically selected good into another taxable specifically selected good, and its factory receipt and requisition for use.
6. Re-sorting and refitting and reprocessing register: A register that records accurately and in detail any quantities exchanged, replenished, or lost, through re-sorting or refitting and reprocessing treatment, respectively, based on sales returns and warehouse and processing records and vouchers.
If a manufacturer has already established account books of the same nature and functions as those of each subparagraph of the preceding paragraph, it may file with the competent tax authority of the location of the factory for recordation to continue to use those books, or to make additions, deletions, or amendments to them at its discretion.
A small-scale manufacturer experiencing substantive difficulties in establishing the required auxiliary account books set out in the subparagraphs of paragraph 1 may apply to the competent tax authority of the location of the factory for approval to substitute for them the use of production and sale journals maintained in the required format.