BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 23, 1974
Full text
April 23, 1974 The Proprietor La Perla Emporium Corporation 523-525 Rizal Avenue, Manila S i r : This refers to your letter dated April 4, 1974 requesting the lifting of the limitations provided for in your permit to use a National Cash Register Machine, Model 51-97-6-5 (CCX) CC-NC-AS-1, Serial No. 9919095 in your store 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, authorize 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 cash register machine without limitations as to the value of purchases made. cd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
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