Amendment to Revenue Administrative Order No. 9-88, Elevating the Mining Unit of the Oil and Miscellaneous Taxes Division into a Section

May 10, 1988 REVENUE ADMINISTRATIVE ORDER NO. 15-88 SUBJECT : Amendment to Revenue Administrative Order No. 9-88, Elevating the Mining Unit of the Oil and Miscellaneous Taxes Division into a Section TO : All Internal Revenue Offices and Others Concerned I. Objectives : This Order amends Revenue Administrative Order No. 9-88 for the following purposes: 1. to implement effectively Section 151 of EO 273 relative to the enforcement of excise taxes on minerals, mineral products and quarry resources; aisa dc 2. to oversee and monitor more closely operations of mining establishments considering the tax potentials of the industry and pertinent companies. II. Organization and functions : Based on the foregoing objectives, the Mining Unit of the Oil and Miscellaneous Taxes Division is hereby elevated into a section to perform the following functions: a) Process application for permit to engage in business as producer, manufacturer, importer, exporter and distributor of minerals, mineral products and quarry resources; b) Supervise and control all phases of operations of all establishments engaged in the production, manufacture, importation, exportation and distribution of minerals, mineral products and quarry resources; c) Supervise the installation/test run and/or dismantling of machines and other mechanical contrivances used in the manufacture of minerals, mineral products, and quarry resources; d) Supervise the transfer of mineral products and the sale and/or transfer of minerals and quarry resources; e) Perform such other related functions as may be assigned to it. III. Repealing Clause : This Order supersedes the provisions of Revenue Administrative Order No. 9-88 and all other revenue issuances or portions thereof inconsistent herewith. acd IV. Effectivity : This Order shall take effect immediately. BIENVENIDO A. TAN, JR. Commissioner