Whether a Manufacturer Should Secure an Accreditation Certificate as Required by Rev. Reg. No. 19-84
BIR Ruling No. 100-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 25, 1985
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June 25, 1985 BIR RULING NO. 100-85 199 000-00 100-85 Gentlemen : This refers to your letter dated April 11, 1985, requesting whether, as a manufacturer, you should secure an accreditation certificate as required by Revenue Regulations No. 19-84. You orally stated that some of your customers require you to present an accreditation certificate before they purchase your manufactured products. 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 article and packaging materials to a manufacturer for conversion into or intended to form part of the 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 the said articles. Accordingly, since you are a manufacturer, you are required to register with our Revenue District Officer for accreditation under said Revenue Regulations No. 19-84. cdtech Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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