BIR Ruling

April 11, 1973 The Manager Good Morning Co., Inc. 844-46 Tabora St. Manila S i r : This refers to your letter dated April 4, 1973 requesting the lifting of the limitations provided for in your permit to use a National Cash Register Model 6076M (9-CC) Rs-L-2F machine 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 the 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 cases, any person subject to an internal revenue tax from compliance with the provisions thereof. It is stated in your letter that majority of your customers or purchasers are those who buy several items, thus the amount exceeds more than P50.00; and that the increase of prices has caused you so much inconvenience in the preparation of handwritten invoices when the cost is more than P50.00. In view of the foregoing considerations, 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. Very truly yours , (SGD.) MISAEL P. VERA Commissioner of Internal Revenue By: PRISCILLA R. GONZALES Revenue Operations Head (Legal)