BIR Ruling

July 15, 1975 The General Manager Joy Mart Consolidated Corporation 428-430 Rizal Ave., Manila S i r : This refers to your letter dated July 2, 1975 requesting that this Office lift the limitations provided in your permit to use National Cash Register Machines Model 6055(16)-Rs-Ic, Serial No. FR 823799YY, Model 6055(16)RS-LILC. Serial NO. 4792914, Model K-21-13-1-5-4(D)1, Serial No. 5621594, Model 3-801S-25-5(CCX)CN-TC-IPK-1, Serial No. 17-7890560, and Model 6095M(9)RS-IPK-2SC, Serial No. 5654914, in your mart only with respect 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 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. casia In reply, I have the honor to inform you that 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 provision 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 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