Duty of Vegetable Growers and Dealers to Issue Sales Receipts or Invoices

July 21, 1958 BIR RULING NO. 388-58 Mr. E. E. Esteras La Trinidad, Benguet Mountain Province S i r : With reference to your letter dated April 17, 1958, requesting information as to whether or not vegetable growers and dealers should issue sales receipts or invoices for their sales of vegetables, I have the honor to inform you as follows: Pursuant to Section 204 of the Tax Code, as amended by Republic Act No. 1856, all persons subject to an internal revenue tax shall, for each sale of merchandise or service rendered valued at P2.00 or more, issue a sales receipt or invoice, except public market vendors selling exclusively domestic meat, fruits, vegetables, game, poultry, fish, and other domestic products. Accordingly, vegetable growers and/or dealers who do not come within the purview of the aforementioned exception, being subject to the income tax, should, for each sale of their vegetable in the amount of P2.00 or more, issue the corresponding sales receipt or invoice. However, no receipt or invoice need be issued for each sale of less than P2.00 but such sale must be recorded immediately after it is effected in a record of petty sales the entries of which shall be summarized at the end of the day and the total transferred to the journal or internal revenue sales book. In the case of vegetable growers and/or dealers not otherwise exempted from issuing sales receipts or invoices whose gross sales, earnings, or receipts during the preceding year exceed P20,000, sales receipts or invoices must always be issued for their sales of vegetables irrespective of the amount thereof. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue