BIR Ruling

March 15, 1976 Mr. Jose N. Yap II Camalig, Albay S i r : In reply to your letter dated November 7, 1975, I have the honor to inform you that for engaging in the sale of various cooked food products within a public market, you are required to issue sales invoices or receipts pursuant to Section 204 of the Tax Code, as amended by Presidential Decree No. 69. It should be noted that the exemption from the requirements of Section 204 of the Tax Code, as amended regarding issuance of sales invoices or receipts is limited to sale of domestic meat, fruits, vegetables, game, poultry, fish and other domestic food products, which means uncooked food products. cdt Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-1182-568-4 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."