Proper Classification of the Collections of Tobacco Inspection Fees, Fines and Administrative Compromises

September 18, 1974 REVENUE MEMORANDUM CIRCULAR NO. 58-74 SUBJECT : Proper Classification of the Collections of Tobacco Inspection Fees, Fines and Administrative Compromises TO : All Revenue Collection Officers and others concerned It has been noted that collections of tobacco inspection fees, fines and administrative compromises have been misclassified as General Fund instead of Tobacco Inspection Fund. For the information and guidance, therefore, of all Revenue Collection Agents in order to avoid misclassification of the collections of tobacco inspection fees, the Numeric Codes of Revenue Sources shall be invariably indicated in the Revenue Official Receipt and shall be posted to column No. 15 on the Report of Collections (BIR Form No. 12.31) which was previously for posting the collections on residence taxes. The tobacco inspection fees collected shall also be clearly identified as a separate item in the summary portion of BIR Form No. 12.01. The corresponding numeric codes are as follows: Taxable Item Numeric Code Tobacco Inspection Fund (Total) 01-6000 Cigars (Total) 01-6002 Cigarettes (Total) 01-6004 Leaf Tobacco (Total) 01-6006 Other Manufactured Tobacco; (Total) 01-6008 scrap; stem; stripped tobacco; threshed tobacco, etc. To further insure the correct classification and accounting of tobacco inspection fees collected, hereunder is reproduced a revised Authority to Accept Payment (ATAP) for such collections, to wit: Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE ____________ AUTHORITY TO ACCEPT PAYMENT _____________ Date Numeric Code Taxable Item Rate 01-6002 Cigars P0.50 per M cigars or a frac- tion of M thereof. 01-6004 Cigarettes P0.10 per M cigarettes or a fraction of M thereof. 01-6006 Leaf Tobacco P0.02 per kilogram of tobacco or a fraction of a kilogram thereof. 01-6008 Other manufactured) P0.03 per kilogram or a tobacco; scrap;) fraction of a kilogram stem; stripped to-) thereof. bacco; threshed) tobacco; sweepings) of tobacco; siftings;) snuff; smoking;) chewing or other) manufactured) products of tobacco powder or dust;) other waste removed) for agricultural,) industrial or) research purposes.) TO : Revenue Collector Bureau of Internal Revenue _____________________ ___________________ ____________________ ____________________ (Name of Taxpayer) TAN Address will pay the amount of _____________________(P____________________) as Tobacco Inspection Fee due on __________________________________ (Kind & Quantity) _______________________________ BIR Tobacco Inspector/Rev. Dist. Officer TAN ______________ TIS reference/Export No. __________ Official Receipt No. ___________ Date: __________ Place: __________ Strict compliance herewith is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5