BIR Ruling

May 6, 1975 Prima Business Machines, Inc. 30 Quezon Boulevard Extension Quezon City Gentlemen : This refers to your letters dated April 18 and May 5, 1975 requesting, on behalf of your client, Thriftway Supermart, 1238 E. de los Santos Ave., Quezon City, that this Office lift the limitations provided in its permit to use TEC Cash Register machines Model BR-45-26 (8T-SU-CC)SS, Serial Nos. 3400275, 3400277, 3400291, 3400282 and 3400283, Model BR-2500 S3, Serial Nos. 3421314, and 3421320; Model BRC-30DF Sp, Serial No. 14D8301; Model BR-45-26(8T-SU-CC)SS, Serial Nos. 3400371, 3400372, 3400373, 3400374, 3400375, 3400376, 3400377, 3400378, 3400379 and 3400380; Model BR-45-22(4T-SU-CC)SS with Serial Nos. 3400264, 3400265, 3400266, 3400267, 3400256 and 3400259; and Model BR-45-26(8T-SU-CC)SS with Serial Nos. 3400366 and 3400315, in its supermarket only with respect to sales not exceeding P49.99. In effect, you request that your client 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. cdti In reply, I have the honor to inform you that Section 204 of the Tax Code authorized 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 letters, your request is hereby granted. Accordingly, your aforesaid client may effect individual sales thru the above described cash register machines without limitations as to the amount of sales made. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5