Guidelines on Renewal of Permits for Tobacco Dealers
Revenue Memorandum Circular No. 04-82 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Nov 18, 1982
Full text
November 18, 1982 REVENUE MEMORANDUM CIRCULAR NO. 04-82 SUBJECT : Guidelines on Renewal of Permits for Tobacco Dealers TO : All Internal Revenue Officers and Others Concerned In connection with the renewal of permits for tobacco dealers, the following guidelines are hereby prescribed: 1. For persons to be authorized to buy native leaf tobacco including tobacco wrappers from farmers, they shall be issued a permit to be designated as L-3N. aisa dc 2. Dealers who are allowed to purchase tobacco from other permittees shall be issued the L-3 permit. Henceforth, holders of L-3 permits shall not be allowed to buy tobacco directly from farmers. casia This Circular shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner
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