BIR Ruling No. 241-61

July 18, 1961 BIR RULING NO. 241-61 Erlanger and Calinger, Inc. 660 Isaac Peral Manila Attention : Mr . G . J . Reutin Gentlemen : This is with reference to your letter dated July 10, 1961 requesting permit for the use by merchants of a certain cash register machine. For this purpose, you demonstrated the operations of the machine before the Law Division of this Bureau. In the demonstration, the following were disclosed; 1. The machine is provided with two (2) roll sheets. One roll sheet contains the imprints of the individual purchases of customers and are given to the latter. This sheet also registers the name, address, and business style of the merchant, the serial number thereof which are registered consecutively, date of issue, and total value of the merchandise sold. 2. The other roll sheet registers an exact duplicate of the figures registered in the other which is kept by the merchant. This sheet also registers the gross total sales which is non-resettable. The daily total sales are transferred into the group total at the end of the business day. It appears further that this group total reflects the total sales of the merchant from the start of his business. It is observed that this machine operates in exactly the same manner as the machine which this Office previously authorized to be used in its letter to you dated October 23, 1954. The only difference is that this machine, being provided with a non-resettable accumulating group total, is not provided with a reset counter and, therefore, does not require the use of a reset control key. In reply, I have the honor to inform you that the use by merchants of this machine is hereby permitted subject to the conditions contained in the memorandum of the Investigating Committee dated October 12, 1954 which was enclosed in our letter to you dated October 23, 1954 in connection with your previous similar request. It is of course understood that, a reset control key not being needed in the machine now under consideration, the condition to the effect that "the key to the lock for resetting the register and control of the Detection Counter shall be retained and under the control of this Office" finds no applicable to the instant case. It is further understood that before the machine is used, a reading of the non-resettable group total shall be taken by an internal revenue officer in order that the starting figures can be determined and made of record in this Office. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue