Amendment of RAO No. 15-88 Creating a Special Group under RSO No. 181-89 Which Shall Assume Jurisdiction of Excise Tax Operations of the Establishments Under the Mining and Non-Essential Goods Industries

August 28, 1989 REVENUE ADMINISTRATIVE ORDER NO. 06-89 SUBJECT : Amendment of RAO No. 15-88 Creating a Special Group under RSO No. 181-89 Which Shall Assume Jurisdiction of Excise Tax Operations of the Establishments Under the Mining and Non-Essential Goods Industries I. Objective : This Order amends RAO 15-88 for the following purposes: 1. Vesting the special group formed under RSO No. 181-89 with jurisdiction over the excise tax operations of persons/companies engaged in the production, manufacture, exportation, importation of: a) coal/coke, mineral products, quarry resources b) non-essential goods. as an interim body pending the creation of the Mining and Non-essential Goods Division; cd 2. To undertake immediately, the implementation of the special measures adopted in the 1989 Tax Enforcement Specific Measures program of the Bureau with emphasis on the supervision and control of removals and movements of minerals, mineral products quarry resources from production sites. The Special group shall be under the direct administrative control and supervision of the Excise Tax Office. II. Functions : The Special Group shall perform the following: 1. All routine matters pertaining to the processing of applications for permits to operate as producer, manufacturer, processor, importer, exporter and/or dealer of minerals, mineral products, quarry resources, and non-essential goods, and of the raw materials to be used in the production or manufacture thereof; 2. Undertake intensive information drives, dissemination of laws, rules and regulations on excise taxes related to Section 150 (Non-essential goods) and Section 151 (Minerals/Quarry products) of the Tax Code in continuing campaign for the identification and registration of new taxpayers; 3. Supervise and control all phases of operations of all establishments engaged in the production, processing, manufacture, importation, exportation and distribution of minerals, mineral products, quarry resources and non-essential goods; 4. Supervise and control the transfers of minerals, mineral products, quarry resources and non-essential goods; 5. Conduct investigation, stocktaking of raw materials and finished products, and selective field audit of quarterly returns of taxpayers, duly covered by the proper L/A's; cdt 6. Issue ATIPO for excise tax payments on minerals and non-essential goods; 7. Maintain adequate management information system which shall include the preparation of reports, records keeping, monitoring and evaluation of data; 8. Perform such other related functions as may be assigned. III. Repealing Clause : This Order supersedes RAO 15-88 dated May 10, 1988 and all other revenue issuances or portions thereof inconsistent herewith. IV. Effectivity : This Order shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue