Safeguards Against the Showing of Untaxed Cinematographic Films

July 22, 1975 REVENUE MEMORANDUM CIRCULAR NO. 31-75 SUBJECT : Safeguards Against the Showing of Untaxed Cinematographic Films TO : All Internal Revenue Officers, Movie Producers and/or Owner of Cinematographic Films, and Others Concerned To avoid the showing of untaxed cinematographic films and in order that Regional Directors may be informed that specific tax on films shown in their respective regions had been paid, the following safeguards are hereby adopted, namely; Every film should be accompanied with a xerox copy of the official receipt evidencing payment of the specific tax due thereon in all places where the film is to be exhibited. The accompanying xerox copy of the official receipt must bear the original signature of the Chief, of the Gasoline & Miscellaneous Taxes Division, or his duly authorized representative, before the film is exhibited by theater owners. Theater owners are enjoined to show the xerox copy above-mentioned to any internal revenue officer during the showing or exhibition of the film. This circular shall take effect one month after approval. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 (SGD.) CONRADO P. DIAZ Actg . Commissioner of Internal Revenue TAN-1182-568-4