Guidelines on the Establishment of Excise Tax Areas (EXTAS) in Selected Regional Offices

April 11, 2000 BIR MEMORANDUM TO : All Regional Directors and Revenue Officers and Others Concerned SUBJECT : Guidelines on the Establishment of Excise Tax Areas (EXTAS) in Selected Regional Offices With the issuance of Revenue Special Order No. 202-2000 dated January 28, 2000 implementing the establishment and functions of the EXTAs, the following guidelines are hereby set forth for your compliance. The Excise Taxpayers Service (ETS) shall have direct/functional supervision over the EXTAs which are headed by EXTA Heads. EXTAs shall exercise operational control and supervision over establishments located in the province or cities of the under cited Regional Offices. EXTAs Regional Office/s Station Town 1 1, 2 and 3 Baguio City 2 10 Legaspi City 3 11 and 12 Bacolod City 4 13 and 14 Cebu City 5 16 and 17 Cagayan de Oro City 6 15, 18 and 19 Davao City EXTAs shall have the following functions: 1. Implement in the area of operation established policies, programs and activities relating to the administration of all laws and regulations relative to excise taxpayers; IaSCTE 2. Process application for registration updating of registration records and other applications and registration requirements of Excise Taxpayers within its area of jurisdiction in coordination with the Taxpayers Service Section of the Revenue District Offices. 3. Evaluate, review and recommend approval of application for Permit to Operate of Excise Taxpayers within its area of jurisdiction; 4. Process application for issuance of all other permits incidental to the operations of Excise Taxpayers, surety bonds required in connection with the manufacture, importation or exportation of articles subject to excise tax, ATRIG and such other permits authorized under existing revenue regulations; 5. Issue to excise taxpayers approved basic permits, regulatory permits and requisitions for revenue labels, strip stamps, withdrawal certificates, official delivery invoices, official register books, transcript sheets and other forms needed; 6. Undertake tax information dissemination and education campaigns for Excise Taxpayers within its area of jurisdiction; 7. Monitor compliance of Excise Taxpayers within its area of jurisdiction with the filling of required tax returns and other documents, and payment of taxes and pertinent fees thereon; aEcADH 8. To recommend, prepare and submit to the ACIR, ETS for approval the time and place of assignment of Revenue Officers assigned on-premises for (ROOP) in the different units of production of the factory ( e.g., making, packing, finished products removals, receipts/transfers of raw materials); 9. To recommend and submit to the ACIR, for his approval, Revenue Officers who will conduct stocktaking and denaturing activities under existing tax revenue regulations over excise tax establishments. 10. Monitor Collection of all taxes from Excise Taxpayers; 11. Recommend and assist in the audit of excise taxpayers under its jurisdiction. 12. Process all claims for tax credit/refund of Excise Taxpayers within its area of jurisdiction and subsequently forward to the ACIR, ETS for final disposition. 13. Gather and collate statistical reports on establishments within a particular area with respect to exciseable products including raw materials such as molasses, alcohol, leaf tobacco, bobbins, strip stamps, internal revenue labels and stock of oil products, etc.; 14. Perform all other regulatory functions for Excise Taxpayers under its jurisdiction; 15. Coordinate with the proper offices in the implementation of the abovementioned functions; 16. Prepare prescribed reports for submission to the offices concerned; and DHSaCA 17. Perform such other related functions as may be assigned. For your guidance and strict compliance. (SGD.) ROMEO S. PANGANIBAN Deputy Commissioner Operations Group