BIR Ruling

September 25, 1973 Mr. Omar V. Valenzuela Manager Cafe Valenzuela 600 Malolos, Bulacan S i r : This refers to your letter dated September 6, 1973 requesting the lifting of the limitation provided in your permit to use NCR Cash Register Model 3-6018(CCX) and 51-S (CCX) with Serial No. 8795626 and 8207833 in your restaurant in Calamba, Laguna to sales not exceeding P49.99. In effect, you request that you be exempted from the requirement 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 purchaser. In reply, I have the honor to inform you that under 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 provision thereof. This office is aware of the fact that most of the customers of highway restaurants, such as your restaurant, are travelers who demand faster and immediate services; and that the use of cash register machines is one way of attaining fast and immediate services to said travelers. 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 aforesaid cash register machines without limitation as to the value of purchases made. aisadc 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."