BIR Ruling

May 23, 1972 The Regional Director Revenue Region No. 9 San Pablo City S i r : This refers to your letter dated October 11, 1971, requesting information whether the Specific Tax Branch of that Region can verify, inspect or investigate a taxpayer or business establishment dealing on articles subject to specific tax for purposes of the fixed tax payable by them. In reply, please be informed that under Revenue Administrative Order No. 5-69 dated September 8, 1969 creating the Specific Tax Branch in Revenue Regions, said Branch is charged with the administration and enforcement of all specific tax laws, the Tobacco Inspection Law (Act 2613, as amended) and their implementing revenue regulations. In the discharge of the said functions, the Specific Tax Branch may inquire from the taxpayer whether or not the corresponding fixed tax has been paid. In other words, the Specific Tax Branch may not conduct independent investigation for purposes of the fixed tax only. Such investigation shall be conducted by the Revenue District Officer in connection with his investigation of the other tax liabilities of the taxpayer. cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue