BIR Ruling

May 21, 1975 The Proprietor R. P. Commercial Hidalgo Ext., cor. 6th Street Bacolod City S i r : This refers to your letter dated May 12, 1975 requesting this Office to lift the limitations provided in your permit to use FUJI Cash Register machine Model FK-12115R, with Serial No. 10661 in your store 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. 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. cdti 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 machine without limitations as, to the amount of sales made. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5