Presentation of Evidence of Payment by Exporters of Sugar

January 26, 1959 BIR RULING NO. 041-59 Ponce Enrile, Siguion Reyna, et al. Law Offices P. O. Box 760, Manila Attention : Mr . M . G . Montecillo Gentlemen : In reply to your letters dated October 8 and 11, 1958 requesting a ruling as to whether or not exporters of sugar should present evidence of payment of the tax thereon for purposes of securing the tax clearance certificate of export entry, I have the honor to inform you as follows: If the exporter of sugar is the miller or the owner himself, evidence of payment of the tax thereon should be presented in order that his exportation may be cleared by this Office. On the other hand, if the exporter of sugar is not the miller or owner thereof but merely a dealer, evidence of payment of the tax thereon need not be presented for purposes of securing the tax clearance certificate of export entry. In the latter case, however, the receipt showing payment of the graduated annual fixed tax (C-13) and commercial invoices to be issued to the foreign importer are required to be presented. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue