Amendment to Circular No. 15 and Administrative Order No. 7 of the Bureau of Internal Revenue

June 18, 1923 DOF REGULATIONS NO. 036-23 1 SUBJECT : Amendment to Circular No. 15 and Administrative Order No. 7 of the Bureau of Internal Revenue TO : All Internal Revenue Officers and Others Concerned 1. Section 5, paragraph (a) of Circular No. 15, as amended by Administrative Order No. 7, both of the Bureau of Internal Revenue, is hereby further amended to read as follows: SEC. 5. (a) Fermented liquors may be removed from the brewery where produced in bottles, in wooden barrels or kegs, in jars or in iron tanks, packages, or such other containers as may be approved by the Collector of Internal Revenue. Bottled fermented liquors must be packed for removal in cases or boxes containing either 36, 48, 50, 72, 100 bottles each, neither more nor less, or in barrels containing 120 bottles each, neither more nor less. Jars in which fermented liquors are removed shall contain not less than one liter. Barrels or kegs in which fermented liquors (not bottled) are removed from the brewery where produced must contain not less than 4 nor more than 125 liters. Iron tanks in which fermented liquors (not bottled) are removed from the brewery where produced must contain not less than 10 nor more than 125 liters. Packages must contain 12 or 25 bottles, neither more nor less. 2. Section 7, paragraph (c) of Circular No. 15 is hereby superseded and the following substituted in lieu thereof: SEC. 7. (c) Every removal of fermented liquors on which the internal revenue tax has been paid as provided in section 4 of Circular No. 15 shall be covered by an official guia. This official guia shall be the invoice of the brewery which manufactured the liquor removed. At the bottom of such guia a certificate shall be made by both the manager or encargado of the brewery and the internal revenue storekeeper assigned therein, to the effect that the specific tax on the fermented liquor covered by the official guia has been duly paid on a tax-receipt, citing the schedule, paragraph, and assessment number thereof. This guia should be retained by the purchaser, preserved in his place of business, and shown to any internal revenue officer upon demand. cITaCS 3. Section 7, paragraph (d) of Circular No. 15 is hereby repealed. 4. Section 16 of Circular No. 15 is hereby repealed and the following substituted therefor: SEC. 16. Wholesale dealers in fermented liquors to issue invoices. Every wholesale dealer in fermented liquors who sells fermented liquors in original packages shall issue a commercial invoice in which are specified the name and address of the purchaser, the number of packages sold and the number of the official guia covering the beer sold. 5. Section 17 of Circular No. 15 is amended to read as follows: SEC. 17. Acceptance of fermented liquors; duties of carriers or purchasers. No wholesale or retail dealer in fermented liquors shall purchase or receive any fermented liquor in original packages without an official guia or commercial invoice issued by the seller, nor shall any carrier transport or receive or accept for transportation from any person whatsoever any domestic fermented liquors contained in a keg or barrel, case, box or other similar package, unless such container is accompanied by an official guia or a commercial invoice. It shall be the duty of each wholesale and retail dealer in fermented liquors upon the receipt of any such fermented liquors to compare the quantity and brands of such liquors with the data appearing in the official guia or commercial invoice accompanying the same, and if the quantity and brands of the liquors received do not coincide with the data appearing in such guia or invoice, he shall refuse to accept the goods: Provided, That such fermented liquors may be accepted if the purchaser shall first notify an internal revenue officer of the discrepancy. The internal revenue officer to whom the discrepancy was reported, shall proceed in the manner provided by law and existing regulations. 6. Enforcement of these Regulations. Internal revenue officers are enjoined to give wide publicity to the provisions hereof, particularly to persons concerned, as the brewers and dealers of fermented liquors. Persons found violating the provisions of these Regulations will be proceeded against according to law. 7. Effective Date. These Regulations shall become effective on July 1, 1923. Manila, June 18, 1923. ALBERTO BARRETTO Secretary of Finance Footnotes 1. Promulgated June 30, 1923, XXI Off. Gaz., 78, page 1359.