Submission of the Required Manufacturer's Sworn Statement

August 9, 1988 BIR RULING NO. 374-88 110 (C) 000-00 374-88 Gentlemen : This refers to your letter dated March 7, 1988 requesting that the requirement of submitting the manufacturer's sworn statement, be dispensed with. In reply, please be informed that your request cannot be granted. Section 127 [(formerly Section 110(c) of the Tax Code, as amended by Executive Order No. 273, requires every manufacturer or producer of goods or products subject to excise tax to file a sworn statement with the Commissioner on the date or dates designated by the latter and as often as may be required. In other words, the requirement is mandatory and not merely directory on the date or dates designated by the Commissioner and as often as may be required. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner