BIR Ruling

January 6, 1972 Anson Emporium Makati Arcade, Mkti., Comm'l. Center Makati, Rizal Gentlemen : With reference to your letter dated January 5, 1972 requesting to use one Tec Cash Register Model BR 1963 with Serial No. 9001169 in lieu of the reasons stated therein, your request is hereby granted. It is, however, understood that the said register is to be used in lieu of the issuance of the sales invoice for sales not exceeding P49.99. The entries in the roll sheets shall be summarized at the end of the day and the total transferred to the journal or to the internal revenue sales or receipts book. The said roll sheets shall be identified by the signature or initials of the taxpayer or his bookkeeper or manager and shall show the dates of the transactions therein recorded. No transfer or sale of this machine shall be made without first securing authority from this Office. It is a condition precedent of this authority that before the use of the cash register machine, a duplicate key be deposited to the nearest Revenue Officer. Failure on your part to comply with the foregoing requirement would automatically cause this authority to be considered null and void. Very truly yours, CONRADO P . DIAZ Deputy Commissioner of Internal Revenue (Operations)