Exemption of Market Vendors and Stall Holders Selling Domestic Food Products and Proprietors or Operators of Eateries and "Carinderias" Inside Markets

September 1, 1978 REVENUE MEMORANDUM CIRCULAR NO. 077-78 SUBJECT : Exemption of Market Vendors and Stall Holders Selling Domestic Food Products and Proprietors or Operators of Eateries and "Carinderias" Inside Markets TO : All Internal Revenue Officers and Others Concerned Pursuant to the authority granted under Section 216 of the National Internal Revenue Code of 1977, as amended by Presidential Decree No. 1457, the following are hereby exempted from complying with the requirements of issuing receipts or sales invoices: 1. Vendors/stall holders inside markets on their sales of domestic food products, even if they also sell articles for which they are required to issue sales receipts or invoices. On their sales of domestic non-food products and imported products of whatever kind, including dry goods, they are, however, required to issue receipts or sales invoices. 2. Eateries or "carinderias" located inside markets. The term "market" refers to what is traditionally known as "palengke" or to a place designated as such by the local governments, where vendors sell their wares in stalls and where the public buy and sell primarily domestic food and non-food products and such other items as are necessary for subsistence. Market, as herein used, shall not include supermarkets, superstores, malls, shopping centers, department stores, groceries, fast food centers and other similar establishments. All circulars, rulings and memorandum orders inconsistent with this circular are hereby revoked. This circular takes effect immediately. All concerned re enjoined to be guided accordingly and to give this circular as wide a publicity as possible. aisa dc EFREN I. PLANA Acting Commissioner