BIR Ruling

September 14, 1972 Messrs. Valera, Reyes & Associates 22 Tirad Pass, Quezon City Gentlemen : This refers to your letter dated September 12, 1972 requesting the lifting of the restriction of the use by your client, the Mercury Drug Store and its branches, of cash register machines for which it was duly authorized in lieu of sales invoices to sales not exceeding P49.99. cdta You interpose as reason for the request the fact that the restriction is cumbersome and provides a bottleneck in your client's daily sales operations, which, on the basis of last fiscal year's record, averaged P260,000.00 more or less. In reply, I have the honor to inform you that this Office takes favorable cognizance of your representation. Besides, this Office also takes cognizance of the fact that there are generally a line of customers daily in your client's stores. Therefore, pursuant to Section 204 of the Tax Code your client is hereby authorized to use its cash register machines on all individual sales made by it without limitation as to the amount of each individual purchase. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue