Issuance of Export Entry Certificates

August 27, 1965 REVENUE MEMORANDUM CIRCULAR NO. 29-65 SUBJECT : Issuance of Export Entry Certificates TO : All Regional Directors, Chief Revenue Officers, Collection Agents and Others Concerned In order to insure uniformity of action in the processing of export entry certificates for exportation of logs, the following procedure is hereby promulgated for the guidance of all concerned: 1. Applications for the issuance of export entry certificates for exportation of logs by exporters whose offices are located within the jurisdiction of Regional Offices Nos. 4, 5 and 6 should be filed and processed and the corresponding export certificate issued by the business Tax Division, National Office. 2. Applications for the issuance of export entry certificates for exportation of logs by exporters whose offices are located within the jurisdiction of Regional Offices Nos. 1, 2, 3, 7, 8, 9, 10, 11, 12, 13, 14, and 15 should be filed and processed and the corresponding export certificates issued by the Regional concerned. 3. All offices charged with the processing of the applications shall before signing or issuing export entry certificates, require the exporters or their representatives to submit the following: (a) Official receipt/receipts evidencing payment of the fixed tax (C-13 or C-14) as the case may be. (b) Official receipt/receipts evidencing payment of forest charges or stumpage fees as the case may be. (c) Official receipt/receipts evidencing payment of forestry information fund. (d) Official receipt/receipts evidencing payment of reforestation fund charges and/or stumpage fees, or certificate of clearance issued by the Bureau of Forestry or Bureau of Parks and Wildlife Service as the case may be. (e) Clearance that there is no delinquency from the Collection Agent/Collection Agents where the concession of the licensee-exporter is situated, or from the corresponding Collection Branch, or from the Delinquent Accounts Division, National Office. 4. In extreme cases where presentation of official receipt/receipts referred to above is not possible, the same may be substituted by any other authentic document like certificates of payment issued by the collecting official. 5. In cases where the port of entry is far from the Regional Office, making it impractical to secure the export entry certificate therefrom within a reasonable time, the Commissioner of Internal Revenue may authorized the Chief Revenue Officer to issue the export entry certificate. The latter should follow the procedure prescribed in this circular and shall immediately submit a report of all certificates issued to the Regional Director. 6. Chief Revenue Officers assigned to inspection districts where there are ports of entry falling under paragraph 5 should immediately report such fact to the National Office so that the corresponding authority to issue export entry certificates may be issued. All Internal Revenue Officers and others concerned are hereby enjoined to follow strictly this procedure and to give this circular as wide a publicity as possible. LLphil (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue APPROVED: October 26, 1965 (SGD.) RUFINO G. HECHANOVA Secretary of Finance