BIR Ruling No. 077-82

June 10, 1982 BIR RULING NO. 077-82 216-00 000-00 077-82 San Miguel Corporation 6766 Ayala Avenue, Makati Metro Manila P.O. Box 271 Attention: B . H . Enriquez Asst . Vice President Gentlemen : This refers to your letters both dated May 14, 1981, directed to the Regional Directors of the cities of San Pablo and Legaspi, requesting permission that the Coca-Cola Bottlers Philippines, Inc. be allowed to use the duly registered unused invoices and receipts of that Corporation after cancelling or blotting out the SMC insignia and superimposing thereon the name of the new corporation and registering the same with the Bureau of Internal Revenue. It is represented that Coca-Cola Bottlers Philippines Inc. is a subsidiary of that corporation organized to take over the production, distribution and marketing of Coca-Cola, Sprite and the full range of San Miguel Royal Brands of soft drinks throughout the Philippines; and that it will be operational on June 1, 1981; that that corporation has still thousands of booklets in stock; that only will it be such a big waste of resources if these materials are not used there is also little time left to have new booklets printed to be used beginning June 1, 1981. In reply, I have the honor to inform you that your request being meritorious, is hereby granted. Accordingly, after cancelling or blotting the SMC insignia and superimposing thereon the name of the new corporation, the invoices, before being used, should be re-registered and re-stamped with the Revenue District Officer concerned. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner