Sales Receipts Required from Public Market Vendors Selling Goods Aside from Domestic Food Products

October 23, 1969 BIR RULING NO. 013-69 Agent 098-T Camp Aguinaldo Quezon City S i r : This refers to your letter dated April 11, 1969 requesting information as to whether or not the owners of stalls located in public markets selling toiletries, perfumes and haberdasheries are required to issue sales receipts. In reply, I have the honor to inform you that under the last paragraph of Section 204 of the Tax Code only those public market vendors who are selling exclusively domestic meat, fruits, vegetables, game, poultry, fish and other domestic food products are exempted from issuing sales invoices or receipts. Such being the case, those who are selling articles which are not domestic food products are not exempted from the requirement regarding issuance of sales invoices and receipts. Moreover, public market vendors who sell products or articles aside from domestic food products, lose the benefit or exemption and, therefore, should issue sales or commercial invoices or receipts duly registered with this Office. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue