Safeguard Against the Showing of Untaxed Cinematographic Films

December 8, 1975 REVENUE MEMORANDUM CIRCULAR NO. 02-76 SUBJECT : Safeguard Against the Showing of Untaxed Cinematographic Films TO : All internal revenue officers, theater owners, movie producers and/or importers of cinematographic films, and others concerned To avoid the showing of cinematographic films, the specific tax of which has not been paid, the following measures are hereby adopted, to wit: All cinematographic films subject to specific tax shall at all times be accompanied by Withdrawal Certificates upon removal from the place of production or, if imported, upon removal from the Bureau of Customs. Under the cover of the first, fourth and the last reel containers shall be firmly pasted Withdrawal Certificates, wherein are indicated the title of the films, the particular number of the print, the official receipt number, the date and the amount of specific tax paid. The Withdrawal Certificates shall bear the original signature of the Chief of the Gasoline & Miscellaneous Tax Division or his duly authorized representative. Each trailer, teaser or shorts shall be accompanied by a certificate of specific tax payments bearing the original signature of the Chief, Gasoline & Miscellaneous Tax Division, or his authorized representative. If, upon verification by internal revenue officers, the above-mentioned Withdrawal Certificates are found detached or not accordingly affixed or pasted on the containers, the exhibition of the films shall not be stopped or suspended; however, a written report should be sent immediately to the Commissioner of Internal Revenue, Attention: Chief, Gasoline & Miscellaneous Tax Division, Manila, indicating the following: the title of the film, name of the producer, the date of exhibition and the name of the particular theater and locality where it was exhibited. All circular, orders, memoranda inconsistent herewith, particularly Memorandum Circular No. 31-75 dated July 22, 1975, are hereby repealed. This Memorandum Circular shall take effect one month after approval and shall cover only those films removed on the date of effectivity hereon. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3