BIR Ruling

April 21, 1970 Unimart Incorporated P. O. Box 463 (Makati Commercial Center) Makati, Rizal Attention: Mr . R . P . de Leon Gentlemen : This refers to your letter dated March 12, 1970 requesting the lifting of the limitation provided for in your permit to use cash register check-out machine only to sales not exceeding P49.99. In effect, you request that you be exempted from the requirement prescribed by 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. cd In reply, I have the honor to inform you as follows: 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. This Office is aware of the fact that sales effected by supermarket are tremendous both as to the amount of individual purchases and the number of purchasers. It is also aware that many of the purchasers in said supermarket buy provisions for several days and that subsequently, their purchases would exceed P50.00. With the foregoing consideration in mind, this Office finds that your case is a meritorious case within the contemplation of the law and therefore, hereby grants your request. Accordingly, you may effect individual sales thru the cash register check-out machines without limitation as to value of purchases made. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue