BIR Ruling

November 24, 1967 The Manager Cherry Grocery 366 Shaw Boulevard Mandaluyong, Rizal S i r : This refers to your letter dated November 16, 1967 requesting the Lifting of the limitation provided for in your permit to use cash register check out machines only to sales not exceeding P49.99. In effect your request consist of an exception to the requirement prescribed by Section 204 of the Tax Code to the effect 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. LibLex In reply, I have the honor to inform you as follows: Section 204 of the Tax Code also 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 not unmindful of the fact that sales effected by supermarkets are tremendous both as to the amount of individual purchases and the number of purchasers; that purchasers in supermarkets comprise in big majority of those who effect purchases of provisions for several days and that consequently, their purchasers would exceed P50.00. With the foregoing considerations in mind, this Office believes that your case presents an example of a meritorious case within the contemplation of the law. Such being the case, your request is hereby granted. Accordingly, you may effect individual sales thru the cash register check out machines without limitation as to value of purchases made. LLpr Very truly yours, (SGD.) AMBROSIO M. LINA Acting Commissioner of Internal Revenue