BIR Ruling

January 12, 1972 Prima Mercantile, Inc. 30 Quezon Blvd. Ext. Quezon City Gentlemen : This refers to your letter dated January 6, 1972 requesting the lifting of the limitation provided for in your permit to use two (2) cash register machines located at Aberdeen Court, Makati, Rizal 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 the 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 to 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. It is represented in your letter that you offer for sale to the public numerous items, so much so that you find it time consuming to list down in detail the several items being purchased by your customers; and that the volume of your cash sales transactions is tremendous considering the amount of individual purchases and the number of purchasers. In view of the foregoing considerations, this Office finds your case a meritorious case within the contemplation of the law and, therefore, hereby grants your request. Accordingly, you may effect individual sales thru the cash register machines without limitation as to the value of purchases made. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue