BIR Ruling

November 6, 1973 The Manager Rotex Trading (Textile & Accessories) 587-A Claro M. Recto Avenue Manila S i r : This refers to your letter dated November 3, 1973 requesting the lifting of the limitations provided for in your permit to use a National Cash Register, Model 1515(4-1B)RS-1LC, Serial No. 5639388 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. cdtech In reply, I have the honor to inform you that Section 204 of the Tax Code authorizes 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 registered machine without limitation as to the value of purchases made. 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."