Acceptance of Payments of Tobacco Inspection Fees
Revenue Memorandum Circular No. 55-72 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 3, 1972
Full text
October 3, 1972 REVENUE MEMORANDUM CIRCULAR NO. 55-72 SUBJECT : Acceptance of Payments of Tobacco Inspection Fees TO : All Internal Revenue Officers, Collection Agents, Cash Clerks and Others Concerned It has been reported that there are collection agents who refuse to issue revenue official receipts for payments of tobacco inspection fees. This fee is identified under the numeric codes indicated below: 01 6002 for cigars 01 6004 for cigarettes 01 6006 for leaf tobacco 01 6008 for manufactured tobacco The tobacco inspection fee was not included among the revenues that shall be paid thru the banks. For this reason, the revenue official receipts shall be issued in acknowledging payments therefor. The authority to accept payment (ATAP), duly accomplished, must be presented when payment is tendered. This Circular takes effect immediately. cdt MISAEL P. VERA Commissioner of Internal Revenue
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