Manufacturer of Fishing Nets for Export is Not Required to Register with the Revenue District Officer for Accreditation
BIR Ruling No. 295-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 18, 1987
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September 18, 1987 BIR RULING NO. 295-87 163 (4) 169-87 295-87 Gentlemen : This refers to your letter dated August 25, 1987, in effect, requesting for a ruling that as a manufacturer of fishing nets for export, you are not required to secure an accreditation certificate from the appropriate Revenue District Officer as required by Revenue Regulations No. 19-84. In reply, please be informed that under Section 3 of said Revenue Regulations No. 19-84, 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 article. 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.) EUFRACIO D. SANTOS Deputy Commissioner (Officer-In-Charge)
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