Manufacturer is Not Required to Register with the Revenue District Officer for Accreditation Under Revenue Regulations No. 19-84
BIR Ruling No. 169-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 18, 1987
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June 18, 1987 BIR RULING NO. 169-87 163 (4) 100-85 169-87 Gentlemen : This refers to your letter dated May 21, 1987 addressed to the Revenue District Officer of Marikina District and which was referred to this Office by the said official relative to your request for a certification that you are not required to secure an accreditation certificate as required by Revenue Regulations No. 19-84. It appears that you are a manufacturer of Manila Rope for export and the desired certification is a requirement of the Bureau of Customs for your Tax Drawback. In reply , please be informed that under Section 3 of said 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 not required to register with our Revenue District Officer for accreditation under Revenue Regulations No. 19-84. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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