Manufacturer of Plastic Bags for Export Not Required to Register with the Revenue District Officer for Accreditation
BIR Ruling No. 022-92 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 14, 1992
Full text
January 14, 1992 BIR RULING NO. 022-92 163 (4) 358-88 022-92 Rolex Plastic Manufacturing 258 G. Araneta Avenue SFDM, Quezon City Attention: Mr . Danny Uy General Manager Gentlemen : This refers to your letter dated November 27, 1991, in effect, requesting a ruling that you are not required to secure from the Revenue District Officer an accreditation certificate as a dealer-supplier of plastic bags pursuant to Revenue Regulations No. 19-84 because you are not a dealer-supplier but a manufacturer of plastic bags for export. In reply, please be informed that under Section 3 of Revenue Regulations No. 19-84 dated October 12, 1984, any person who is not a manufacturer, who supplies raw materials, part, accessory or other articles and packaging materials to a manufacturer for conversion into or intended to form part of a finished product, and who desires his separately billed sales tax availed of by his customer-manufacturer as tax credit shall register with the appropriate Revenue District Officer for accreditation as a dealer-supplier of said articles. Accordingly, since you are a manufacturer, you are not required to register with our Revenue District Officer for accreditation under Revenue Regulations No. 19-84. adc Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.