BIR Ruling

February 14, 1974 The Proprietor Tops Market 380 Quezon Blvd. Quezon City S i r : This refers to your letter dated February 5, 1974 requesting the lifting of the limitations provided for in your permit to use a National Cash Register Machine, Model 61D-S-13-5 (CCC)CC-1 Serial No. 6919241 in your supermarket 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. aisa dc 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 case, any person subject to an internal revenue tax from compliance with the provisions 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 limitation as to the value of purchases made. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5