Amendment to Section 1 of Regulations No. 88

March 31, 1936 DOF REGULATIONS NO. 090-36 1 SUBJECT : Amendment to Section 1 of Regulations No. 88 TO : All Internal Revenue Officers and Others Concerned SECTION 1. Section 12 (c) of Regulations No. 3, as amended by section 1 of Regulations No. 24 and section 1 of Regulations No. 88, is hereby further amended to read as follows: SEC. 12. (c) Manner of affixture of official labels. Before bottled distilled spirits or wines are placed in cases, boxes, packages, cartons, or other outer containers, an auxiliary official label shall first be firmly affixed to each bottle by pasting it midway across the opening of each bottle in such a manner as to seal the bottle and prevent the removal of its contents without breaking the auxiliary official label. If flasks, kegs, jars, or tins, are used as inner containers, the auxiliary official labels shall also be firmly affixed thereto in the same manner as in the case of bottled distilled spirits or wines before such inner containers are placed into an outer container. If barrels, kegs, drums, jars, demijohns, or tins are the only containers of distilled spirits or wines no auxiliary official labels need be affixed thereto, but the regular official labels shall be affixed to said containers, as required by these regulations. The use of the auxiliary official labels required by these regulations shall also apply to repacked imported distilled spirits or wines or distilled spirits or wines not sold in their original containers. aCASEH Before distilled spirits or wines are removed or disposed of from the distillery or distillery warehouse, repacking, rectifying, compounding, or mixing establishments, a regular official label evidencing the payment of the corresponding tax shall first be firmly affixed to the containers as follows: Where distilled spirits or wines placed in inner containers are removed in cases, boxes, packages, cartons, or other outer containers, the regular official labels shall be firmly affixed to the side of such containers. If barrels, kegs, or drums are the only containers, the regular official labels shall be firmly affixed to the side of such containers. If jars, demijohns, or tins are the only containers, the regular official labels shall be firmly affixed thereto by pasting them midway across the opening of such containers in such a manner as to seal the containers and prevent the removal of their contents without breaking the regular official labels. SECTION 2. Effective Date. These regulations shall take effect upon their promulgation in the Official Gazette. SAHITC Manila, March 31, 1936. ANTONIO DE LAS ALAS Secretary of Finance Recommended by: ALFREDO L. YATCO Collector of Internal Revenue Footnotes 1. Promulgated April 25, 1936, XXXIV Off. Gaz., 50, page 759.