BIR Ruling

November 2, 1970 Rustan Commercial Corporation (Rustan's Supermarket) 1455 San Marcelino St. Manila Gentlemen : This refers to your letter dated October 2, 1970 requesting the lifting of the limitation provided for in your permit to use cash register check-out machines in your supermarket only to sales not exceeding P49.99. In effect, you request that you be exempted from the requirement 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 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. 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 supermarket buy provisions for several days, in which case, their purchases would exceed P50.00. With the foregoing considerations in mind, this Office finds that your case is 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 check-out machines without limitation as to the value of purchases made. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue