BIR Ruling

February 21, 1972 New City Grocery 242 Villalobos Street Quiapo, Manila Gentlemen : This refers to your letter dated February 16, 1972 requesting the lifting of the limitation provided for in your permit to use a cash register machine in your grocery 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 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 case, 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 grocery stores such as your grocery store 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 grocery stores 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 machine without limitation as to value of purchases made. Very truly yours, CONRADO P . DIAZ Acting Commissioner of Internal Revenue