BIR Ruling

January 10, 1974 The Proprietor Pacific Textile Trader 881 Tabora Street Manila S i r : This refers to your letter dated December 27, 1973 requesting the lifting of the limitations provided for in your permit to use a National Cash Register Machine, Model 1944 (35-IB) ILC, Serial No. 5582872 in your 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. cdt 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 machine without limitation as to the value of purchases made. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."