Return of the Confiscated Tax-Free Cigarettes

July 7, 1958 BIR RULING NO. 355-58 2nd Indorsement Returned thru the Revenue Operations Executive (Assessment), to the Assistant Chief, Tobacco and Miscellaneous Tax Division, B.I.R., Manila, the within papers bearing on the case of Mrs. Constancia Salazar. cdt It appears that the specific tax due on the tax-free cigarettes confiscated from Mrs. Salazar as well as a compromise penalty of P20.00 were already paid under Official Receipt No. 1626272. In view thereof, and considering that Section 172 of the Tax Code does not comprise within its purview tax-free cigarettes, said cigarettes may be returned to her. However, before effecting the return of the cigarettes, each package must be duly affixed with the proper auxiliary label. The corresponding customs duty on the cigarettes in questions had already been paid under Statement and Receipts of Duties Collected on Informal Entry No. 600106 dated July 7, 1958. (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue