Whether the Printing of Raffle Tickets Can be Done by Other Printing Press in Any Place in the Philippines

October 16, 1995 BIR RULING NO. 159-95 239 000-00 P.T.A. of Seminario de San Jose and Rotonda Brotherhood, Inc. Bgy. Tiniguiban Puerto Princesa City Attention: Ms . Rufina T . Lina Gentlemen : This refers to your letter dated October 1, 1995 stating that the P.T.A. of Seminario de San Jose and Rotonda Brotherhood, Inc., both of Puerto Princesa City planned to hold a raffle draw this coming October 18, 1995 at Puerto Princesa City; that the proceeds of the raffles will be utilized by the P.T.A. of Seminario de San Jose for the needs of the Seminarians and lay brothers serving in that area; that the associations then sought approval for the Authority to Print the raffle tickets, with the RPF Printing Press as the printer assigned to print such raffle tickets; that the said authority was signed, with the stipulation that the raffle tickets have serial numbers from 0001 to 010,000 and there should be only one (1) copy per set as indicated in the "No. of copies per Set" Column of the approved Authority to Print; that the capability of the printer indicates that the raffle tickets cannot be printed in due time before the raffle date; that therefore, you requested for another printer, the G & P Printing Press, situated in Lipa City, which printer is more capable of finishing the printing of the raffle tickets before the October 18, 1995 draw date; that the revision of the Authority was effected upon the order of the concerned Revenue District Officer who then ordered Mrs. Auring Soriano, a Revenue employee in that District to change the name of the printer from RPF Printing Press to G & P Printing Press; that you requested that the clerical errors found in the Authority to Print be rectified; that the raffle tickets will bear the serial numbers from 00001 to 99990 and that instead of one (1) copy per set, it should be eleven (11) copies per set; but that the said Revenue District Officer disallowed the change from the RPF Printing Press to G & P Printing Press and denied the order for the changes to be effected in the Authority to Print, and the said Authority to Print was left unrectified or uncorrected. prcd Together with your letter you submitted the following documents: 1. Letter dated July 10, 1995, addressed to the city Mayor of Puerto Princesa City for the Permit to Sponsor a raffle draw; 2. Approved dated July 11, 1995, signed by the Secretary to the City Mayor of Puerto Princesa City; 3. Letter dated July 13, 1995, authorizing Mrs. Brigida M. Bernardo to secure from the BIR District Office the required Permit/Authority to Print; 4. Letter dated July 13, 1995 addressed to Atty. Jose D. Obtinario, Revenue District Officer, requesting for permission to hold the raffle draw showing at bottom right hand corner the signature of said Revenue District Officer signifying Approval of the said request, with a certified copy; 5. BIR Form No. 1953A, "Authority to Print Receipt/Invoice identified as Authority No. 36-515-95, dated July 14, 1995; 6. Certification dated October 2, 1995 by G & R Printing Press, Lipa City; 7. Affidavit of Merit of Brigida Bernardo pertinent to the precedent facts or antecedents immediately prior to her signing of the above-stated Authority No. 36-515, before the same was presented by a BIR employee to said Revenue District Officer and the latter signed the same thereby signifying Approval thereof; 8. Memorandum of Agreement between the Sponsors and Financiers, Agents of car dealers who supplied the Ten (10) units Owner-type Stainless Jeeps and necessary and incidental expenses in the course of delivery thereof; 9. Handwritten note dated October 9, 1995 to the City Mayor confirming the City Government's decision to allow the sponsors to go on with the raffle draw (as re-scheduled) on October 10, 1995; 10. Letter dated October 9, 1995 to the City Mayor requesting permission to: (1) conduct a motorcade on October 9, 11, 13 and 14, 1995; and (2) conduct the raffle draw at the People's Amphi-theater of Puerto Princesa City on October 10, 1995 from 5:00 until evening; 11. Mayor's Permit to conduct above-stated motorcade, dated October 9, 1995; and 12. Mayor's Permit to conduct aforesaid raffle draw. Based on the foregoing you now request for a ruling as to whether or not given the aforesaid Authority to Print signed by the concerned Revenue Oriented Officer, you be allowed that the printing of raffle tickets can still be done by other printing press in any place in the Philippines; whether or not the required BIR form is no longer necessary due to the time constraint obtaining for you to give you more time in disposing of the raffle tickets and whether or not it be allowed that in the Authority to Print the serial numbers instead from 0001 to 010,000 be changed from 0001 to 99990, and that instead of the one (1) copy per set, it should be eleven (11) copies per set. LLpr In reply, please be informed that pursuant to Section 239 of the Tax Code, as amended, in relation to Revenue Regulations No. 2-78, the Authority to Print is required if the printer prints receipts or invoices. It is our opinion that the said provision of the law imposes additional burden on the taxpayer. It cannot be extended unnecessarily to include the printing of raffle tickets under the principle of inclusio unies est exclusio alterius . Such being the case, for purposes of printing your raffle tickets, you need not secure the authority to Print from the Bureau of Internal Revenue. You may therefore have your raffle tickets with the charges therein printed any printer located anywhere in the Philippines. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue