BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 14, 1974
Full text
March 14, 1974 C. K. Ching Grocery & Dept.. Store 1471-1473 Bambang St. Manila S i r : This refers to your letter dated March 8, 1974 requesting the lifting of the limitation provided for in your permit to use a National Cash Register Machine, Model No. N-2852-IC, Serial No. PR-778152 in your grocery and department store to sales not exceeding P49.99. In effect, you 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. casia 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 provisions 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 limitations as to the value of purchases made. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
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