Whether Tugboats and Barges Are Required to Secure a Certificate of Public Convenience (CPC)

March 22, 1996 REVENUE MEMORANDUM CIRCULAR NO. 24-96 SUBJECT : Missing Sets of Certificate Authorizing Registration (BIR Form No. 1954) TO : All Internal Revenue Officers, Employees and Others Concerned Notice is hereby given of the missing sets of Certificate Authorizing Registration (BIR Form No. 1954), to wit: Serial Numbers Quantity 787798 one (1) set 779380 -do- 779579 -do- 779459 -do- 779603 one (1) copy (duplicate) The abovementioned sets of Certificate Authorizing Registration (BIR Form No. 1954) which were reported as missing by Ms. Cecilia A. Montoya, Acting Administrative Officer and Ms. Charlyn G. Pangan, Revenue Clerk II of Revenue District Office No. 4, Calasiao, Pangasinan, are hereby deemed cancelled and all official transactions involving the use thereof are therefore invalidated. Internal revenue officers, employees and others concerned are requested to promptly notify this Office in case the abovementioned sets are found, taking the necessary steps in the meantime to prevent the improper or fraudulent disposition or use thereof. ESTELITA C. AGUIRRE Deputy Commissioner