BIR Ruling

March 11, 1974 The Proprietress Flora's Dry Goods Store 139 D. Silang Street Batangas, Batangas M a d a m : This refers to your letter dated February 6, 1974 requesting the lifting of the limitations provided for in your permit to use a National Cash Register Machine, Model 3-6018-21-5(CCX) CN-1 Serial No. 8795733 in your store to sales not exceeding P49.99. In effect, your 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. cdi 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 provision 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. casia 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.