BIR Ruling

February 27, 1976 Columbia Tobacco Company, Inc. 305-307 Jose Rizal Street Mandaluyong, Rizal Gentlemen : This refers to your letter dated February 10, 1976, requesting permission to purchase from your supplier abroad, INTERBOBBIN (UK) Ltd., Middleton Mill Tillicoultry, Clackmannanshire, Scotland, the following raw materials for use in the manufacture of your cigarette products, viz: cdtech 1. 4,500 Empty Cardboard Bobbin Cores, 65/7mm. I.D. (centries for winding paper) 38mm. and 60mm.; 2. 58 Jumbo-Reels 760mm. x 7500 meters Standard Imitation Cork Tipping; and 3. 44 Jumbo-Reels 646mm. 7500 meters Special Coated White Tipping Overprinted with Single Greenlines. In reply, I have the honor to inform you that your request is hereby granted, subject to the following conditions, viz: acd 1. Each time your importation of cigarette tipping paper in roles arrive, you will secure from this Office the necessary authority to release the same from customs custody; 2. The delivery of your importation from customs to your place of storage shall at all times, be under the supervision of internal revenue officers designated for the purpose; 3. Your importation shall be stored in a separate storage room to be provided with two (2) complimentary padlocks, one to be in the hands of the internal revenue officers assigned in your factory and the other in your possession; 4. Internal revenue officers shall be assigned by the Chief Manufactured Tobacco Tax Division for the purpose of supervising the slitting of said imported cigarette tipping paper, imitation cork tipping and cardboard bobbin cores; and 5. You shall comply with the keeping of books exclusively for use of your imported cigarette tipping paper in the same manner as in the recording of cigarette paper in bobbins as provided in Revenue Regulations No. V-7. Failure on your part to comply with any or all of the above conditions shall be considered as sufficient ground for the summary revocation or withdrawal of this permit. aisadc Please be guided accordingly. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."