BIR Ruling [DA-183-00]

March 28, 2000 BIR RULING [DA-183-00] 270; DA-153-2000 03-28-2000 House of Representatives Quezon City Attention: Mr . Donald Z . Marasigan Technical Staff Chief Committee on Ways and Means Gentlemen : This refers to your letter dated February 23, 2000 requesting for the following information: "(1) Enumeration of the different brands of alcohol and tobacco products are subject to the different tax brackets of Sections 141, 142, 143 and 145 of Republic Act No. 8424 (Tax Reform Act of 197), as well as their respective volume of removals in the years 1997, 1998 and 1999; and "(2) The corresponding amounts of excise tax paid thereof during subject years." in connection with the various proposed legislative revenue measures that are pending with the Committee on Ways and Means. House of Representatives, relevant to excise taxation of alcohol and tobacco products. Please be informed that your request is hereby granted inasmuch as the same does not violate Section 270 of the Tax Code of 1997. This will, therefore, serve as an authority for the Assistant Commissioner, Information Systems and Operation Service to furnish you or your duly authorized representative with the aforementioned information upon presentation of your or your authorized representative's identification card/paper. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)