BIR Ruling

July 2, 1973 The General Manager Corona Supply Co., Inc. 1967 Claro M. Recto Ave. Manila S i r : This refers to your letter dated May 22, 1973 requesting the lifting of the limitations provided for in your permit to use a Fuji Cash Register, Model FK-504SA with Serial No. 19241 in your store to sales not exceeding P49.99. In effect, you request that you be exempted from the requirements 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. cdta 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 provisions thereof. It is stated in your letter that your firm deals with the sale of numerous products; that experience tells you that to issue hand written invoice when sales are P50.00 or more and to issue cash register receipt when sales are below P50.00 are confusing and complicated in your transaction; that every customer clamors for fast system of transaction and if you continue with your obsolete system of invoicing, you might loss many of your customers; that every sale, regardless of amount is recorded in your cash register machine in order to have accurate records and correct total volume of sales at the end of the day; that to issue hand written invoice for sales of more than P49.99 together with cash register receipt will result in double work and double recording of your sales which can be avoided if you will be granted the privilege of exemption of Section 204 of the Tax Code. In view of the foregoing consideration, this Office believes 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 the value of purchases made. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR"