Rice Dealers in Public Markets are Not Required to Issue Receipts or Invoices

July 18, 1974 BIR RULING NO. 011-74 Rice dealers in public markets, their exemption from issuance of receipts or invoices. Principle of "ejusdem generis" explained . Returned to the Regional Director, Revenue Region No. 7, North Manila, the within paper relative to the query of Mr. Juan de la Cruz, et al, as to whether or not rice vendors inside public markets are exempt from issuing sales invoices or receipts pursuant to the last paragraph of Section 204 of the Tax Code. cdta In order to enjoy the privilege under the last paragraph of Section 204 of the Tax Code, a public market vendor must sell exclusively domestic meat, fruits, vegetables, game, poultry, fish and other domestic food products. Under the principle of ejusdem generis, "where general words follow the designation of particular things, or classes of persons or subjects the general words will usually be construed to include only persons or things enumerated." Rise being an agricultural product, falls within the category of food products enumerated in the last paragraph of Section 204 of the Tax Code. In view of the foregoing, it is the opinion of this Office, as it hereby holds, that rice dealers in public markets are not required to issue receipts or invoices.