Amendments to General Circular No. 131, Implementing Regulations No. 83 of the Department of Finance

August 12, 1965 REVENUE ADMINISTRATIVE ORDER NO. 07-65 SUBJECT : Amendments to General Circular No. 131, Implementing Regulations No. 83 of the Department of Finance TO : All Internal Revenue Officers and Others Concerned Section 4 of General Circular No. 131, dated May 1, 1952 relating to "Removal of Tax-free Malt Liquors under Special Permits" is hereby amended to read as follows: 4. Removal of Tax-free Malt Liquors under Special Permits . Malt liquors earmarked for sale to and consumption of the Army, Air and Navy installations and other instrumentalities of the United States Government in the Philippines, ocean-going vessels and international air liners shall for every production and storage be covered by a permit issued by the Bureau of Internal Revenue at the National Office; and every removal made from such stock in the storeroom of the brewery must be covered by a permit (under a BIR Form to be prescribed) issued by the internal revenue officer assigned at the brewery. LibLex Malt liquors consigned to any of the abovenamed entities and removed tax-free under special permits so issued shall, before they are transferred to the storeroom, be covered by separate tax-receipts (B.I.R. Form No. 2.45) with the following notation appearing on both the tax receipt and the stub thereof: Removed tax-free under Permit No. ____ dated _____________ 19____, by (the internal revenue officer) for use by (consignee)". The number of the Special Permit shall be marked legibly and permanently on the outside of each and every secondary container of the malt liquor removed. The tax receipt (B.I.R. Form No. 2.45) duly accomplished shall accompany the shipment to the point of destination, and shall be produced for verification upon demand by any internal revenue officer. The proof of exemption of removals during the month shall be submitted by the brewer to the Commissioner of Internal Revenue within the first twenty days of the next succeeding month. The proof of exemption shall consist of a certificate signed by the officer concerned in the base, vessel or air liner, as the case may be to the effect that the shipment was received by him and will form part of the stock for consumption within the base or outside the territorial limits of the Philippines, respectively. Failure on the part of the brewer to submit the same shall be sufficient ground for the Commissioner to assess the tax on the malt liquor involved. This Revenue Administrative Order shall take effect on September 1, 1965, and internal revenue officers and other concerned are hereby enjoined to enforce and comply strictly with the provisions hereof. LexLib (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance