Amendments to Regulations Nos. 3, 24, and 88

January 3, 1938 DOF REGULATIONS NO. 102-38 1 SUBJECT : Amendments to Regulations Nos. 3, 24, and 88 TO : All Internal Revenue Officers and Others Concerned SECTION 1. Subsection (b) of section 12 of Regulations No. 3, as amended by section 1, Regulations No. 24, and section 1, Regulations No. 88, is hereby further amended to read as follows: (b) Data to be shown in the official labels. There shall be two kinds of official labels, namely, the regular official labels and the auxiliary official labels. The regular official labels shall contain the following data to be printed, stamped, or written thereon with ink: the schedule, paragraph, and assessment number of the establishment; the number of the receipt on which the tax was paid; the words, "Internal Revenue;" the serial number of such regular official labels; the contents in gauge liters; the percentage of proof; and the corresponding serial numbers of the auxiliary official labels affixed to the inner containers except that, in case no auxiliary official labels are required by these regulations to be affixed to certain containers, only the words "demijohn," "barrel," "kegs," "drum," "jar," "tin," or whatever outer container is used may be inserted in lieu of the serial numbers of the auxiliary official labels. The number of the regular official labels shall be in serial order beginning with the lowest serial number on hand. The regular official labels shall be dated and signed by the gauger. The auxiliary official labels shall contain the following data: the schedule, paragraph and assessment number of the distillery, repacking, rectifying, compounding, or mixing establishments; the words, "Internal Revenue"; and the serial number of such auxiliary official labels, which number shall be in serial order beginning with the lowest number. Every auxiliary official label shall bear a different serial number: Provided, That a manufacturer of distilled spirits or wines may be authorized on application duly approved by the Collector of Internal Revenue to use an auxiliary official label on which the name of the manufacturer is printed together with the assessment number of his factory: And provided further, That the additional cost of the printing of the said name on the auxiliary official label shall be borne by the manufacturer. SECTION 2. These regulations shall take effect upon their promulgation in the Official Gazette. DEIHSa Manila, January 3, 1938. A. DE LAS ALAS Secretary of Finance Recommended by: A.L. YATCO Collector of Internal Revenue Footnotes 1. Promulgated March 19, 1938, Vol. XXXVI Off. Gaz., No. 34, page 806.