BIR Ruling No. 130-83
BIR Ruling No. 130-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1983
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July 13, 1983 BIR RULING NO. 130-83 Gentlemen : This refers to your letter dated January 4 and May 24, 1983, requesting authority to use a unified or single assessment number for your three corresponding establishments, as follows: For the Velasquez Plant : From A-1-3A "Manila, Philippines" To: A-1-3A "Philippines" For the Canlubang Plant : From: A-1-1735A Canlubang, Calamba, Laguna To: A-1-3A "Philippines" For the Mandawe Plant : From: A-1-12A Mandawe City To: A-1-3A "Philippines" From the foregoing proposed assessment numbers, there are identification codes consisting of three dots on the lower left portion of the label for the Canlubang Plant and three dots on the lower right portion of the label for the Mandawe Plant. For the Velasquez Plant, no dots appear on its label. It is represented that you manufacture one particular and identical products by using the same formulation, raw materials, and manufacturing process; and that the assignment of a unified or single assessment number will achieve results beneficial to both the taxpayer and the government. In reply, I have the honor to inform you that, considering the reasons adduced in your letters, your request is hereby granted. Section 25 of BIR Regulations No. 3 which governs the business of distillers and rectifiers provides that each manufacturer will be given a permanent and official assessment number which shall be stamped in its official register book by the Commissioner of Internal Revenue. In other words, the regulations do not require the assignment of more than one (1) assessment number to a manufacturer which pursues its business as rectifier and distiller in different places. Moreover, in the instant case, the labels to be used by your various plants shall contain identification codes which will easily pinpoint the plant where the articles were manufactured. Hence, in case of violation of revenue laws and regulations, the parties liable therefore, can also be determined. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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