Amendments to Revenue Administrative Order No. 3-67, 7-65 and General Circular No. 131, Implementing Regulations No. 83 of the Department of Finance

June 23, 1967 REVENUE ADMINISTRATIVE ORDER NO. 07-67 SUBJECT : Amendments to Revenue Administrative Order No. 3-67, 7-65 and 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, which took effect on May 1, 1952, relating to "Removals of Tax-Free Malt Liquors Under Special Permits" as amended by Revenue Administrative Orders No. 7-65 and 3-67, dated August 12, 1965 and March 1, 1967 respectively, is hereby further amended to read as follows: llcd "4. Removals of Tax-free Malt Liquor under Special Permits . Malt liquors produced and 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 to Produce issued by the Bureau of Internal Revenue under the signature of the Deputy Commissioner of Internal Revenue. Malt liquors so earmarked must be packed in bottles or tin cans with the words "TAXFREE" marked permanently across the side of the containers below the commercial label-markings, in letters not smaller than 18 Points Gt. Primer Capitals. The number of the Permit to Produce hereinabove specified shall be stenciled legibly and permanently on the outside of each and every secondary container of malt liquor removed. Before they are removed or transferred to the storeroom they shall be covered by Official Tax Receipts (B.I.R. Form No. 2.45) with the following notation appearing on both the official tax receipt and the stub thereof: "REMOVED TAXFREE FOR THE EXCLUSIVE USE OF ___________________ Tax-Exempt ______________ under Permit to Produce No. ______________ dated ________________________, 19__________". Every removal made from such stock in the storeroom of the brewery must be covered by a Special Permit to Withdraw from the storeroom to be issued by the Bureau of Internal Revenue under the signature of the Revenue Operations Head (Specific Tax). Said permit shall be issued separately to each tax-exempt entity and a copy thereof, together with the commercial invoice shall invariably accompany the shipment to the Point of destination and shall be produced for verification upon demand by any authorized internal revenue officer. The proofs of exemption of removals during the month shall be submitted by the brewer to the Commissioner of Internal Revenue within the first eight (8) days of the next succeeding month. The proofs of exemption shall consist of a certificate at the bottom of the Special Permit to Withdraw as aforesaid signed by the authorized officer in the military or naval base, vessel or airliner, 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 military or naval base maintained by the United States Government in the Philippines, or outside the territorial limits of the Philippines, as the case may be. Failure on the part of the brewer to submit the same in due form within said period shall be sufficient ground for the Commissioner of Internal Revenue to collect the specific tax due on the malt liquors removed. Before any Special Permit to withdraw from the storeroom of the brewery is issued to any tax-exempt entity, the name, rank or official position and the customary signature of the person authorized to receive the malt liquors or Beer as produced and earmarked duly authenticated by the Commanding Officer or Officer-in-Charge of the United States Government instrumentality in the Philippines or the Captain of the vessel or airliner must be submitted to the Bureau of Internal Revenue. Failure to comply with this requirement will be sufficient ground to deny the issuance of the Special Permit to Withdraw." This Revenue Administrative Order shall take effect immediately, except in so far as to the requirement that the word: "TAXFREE" to be marked permanently across the side of the primary containers below the commercial label-marking, which shall take effect on January 1, 1968. Internal revenue officers and others concerned are hereby enjoined to enforce and comply strictly with the provisions hereof. LexLib (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance ANNEX A Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE Manila _________________ Date SPECIAL PERMIT TO WITHDRAW NO. _____ (A-2 ________) The San Miguel Corporation ______________________, ______________________ Gentlemen: Pursuant to Revenue Administrative Order No. ________ dated June ________ 1966, permit is hereby granted you to deliver __________ cases of beer (__________g.l.) free from the payment of the specific tax to the following agency/agencies within any Army, Air or Naval bases and other instrumentalities of the United States Government in the Philippines, or ocean going vessels and international air liners, provided that said beer are consumed within said bases by the military and other authorized personnel thereat or outside the territorial limits of the Philippines, as the case may be, viz; cdpr The exemption is conditioned upon the marking on the primary containers of the malt liquors the word "TAXFREE" which should be conspicuously stenciled or printed in bold letters across the side, as well as the placing of the number of the permit to produce on the side of the secondary containers. The proof of exemption at the bottom of this permit must be accomplished and legibly signed by the proper officer of the base, vessel or airliner, stating his rank and position or designation, which must be submitted by the brewer duly signed to the Commissioner of Internal Revenue through the Alcohol Tax Division within eight (8) days of the next succeeding month. REVENUE OPERATIONS HEAD (Specific Tax) PROOF OF EXEMPTION _________________19___ The Commissioner Bureau of Internal Revenue Manila Sir : This is to certify that the aforestated quantity of malt liquor or beer was delivered by the San Miguel Corporation and actually received by me for and in behalf of the above specified entity, vessel, or airliner, which shall form part of our stock for exclusive use within the base by our tax-exempt personnel or shall be part of our ship store to be consumed outside Philippine territorial waters. llcd Very truly yours, _____________________ Name, Rank or Position _____________________ Entity, Vessel, Airliner (SAMPLE FORM) ANNEX B _________________ Date PERMIT TO PRODUCE NO. _______ The San Miguel Corporation P. O. Box No. 271 M a n i l a S i r : Agreeably to the request contained in you letter dated _____________, 19___, permit is hereby granted you to produce and store _________ cases (___________g.l.) of malt liquor or beer for the exclusive use of: ____________________________________________________________________ (U.S. Army, Air and Navy instrumentalities; ocean-going vessels or ____________________________________________________________________ International Airliners) to be removed under s Special Permit To Withdraw to be issued by this Office, subject to all the conditions provided for in Revenue Administrative Order No. ______ dated ______________ 19 ________. LLjur Very truly yours, Deputy Commissioner of Internal Revenue (SAMPLE FORM)