BIR Ruling

July 22, 1975 The Proprietress RFC Supermart Pamplona, Las Pias Rizal M a d a m : This refers to your letter dated July 15, 1975 requesting that this Office lift the limitations provided in your permit to use NCR Cash Register Machines Model 5-341-41s-5-BAA-CC-ITC-D-PR-1 with Serial Nos. 10562149, 19562199, 10562283, 10562284 and Model 3-601-21-51 (CCX) CB-CN-ADD-RD-TC-1 with Serial No. 8353782, in your supermart only 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. cdi 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. 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 describe cash register machines without limitations as to the amount of sales made. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5