BIR Ruling

January 28, 1974 Garcias' Grocery & Cold Store Espaa Ext., Quezon City c/o 946 Quinta Market Quiapo, Manila Gentlemen : This refers to your letter dated January 15, 1974 requesting the lifting of the limitations provided for in your permit to use National Cash Register Machines, Model 22-701-5 (CCX) AS-CU-CN-TC-1 Serial No. 7908824 and Model 22-711-8-5 (CCX) AC-CN-TC-1, Serial No. Z-6282081 in your grocery and cold store to sales not exceeding P49.99. In effect, you request that you be exempted from the requirements prescribed in Section 204 of the Tax Code that in case of sales in the amount of P50.00 or more, the invoices or receipts shall further show the name or style, if any; and business address of the purchasers. In reply, I have the honor to inform you that Section 204 of the Tax Code, authorize the Commissioner of Internal Revenue to exempt, in meritorious cases, any person subject to an internal revenue tax from compliance with the provisions thereof. In view of the foregoing and considering the reasons stated in your letter, your request is hereby granted. Accordingly, you may effect individual sales thru the cash register machines without limitations as to the value of purchases made. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5