BIR Ruling

March 24, 1969 Mr. Uy Dim c/o New Manila Grocery Broadway cor. Espaa Street Quezon City S i r : This refers to your letter dated March 5, 1969 requesting for a permit to use cash register check-out machines for sales amounting to P50.00 or more as an exemption to the requirements prescribed by 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. In reply, I have the honor t inform you as follows: 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 provisions thereof. This Office is aware of the fact that sales effected by supermarkets are tremendous both as to the amount of individual purchases and the number of purchasers. It is also aware that many of the purchasers in said supermarkets buy provisions for several days and that consequently, their purchases would exceed P50.00. 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 grant your request. Accordingly, you may effect individual sales thru the case register check-out machines without limitation as to value of purchases made. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue