Procedure to be Followed to Implement Presidential Decree No. 83 dated December 20, 1972 Exempting from all Taxes, Duties, and other Charges Prescribed under Existing Revenue and other Laws and Regulations all Purchases from Local Sources, Manufacturers, Suppliers and Producers of Commodities of Items by the AFP Exchange and Commissary Service to be Sold to Persons Entitled to Commissary and PX Privileges under Letter of Instruction No. 31, dated October 23, 1972

January 3, 1973 REVENUE MEMORANDUM ORDER NO. 02-73 SUBJECT : Procedure to be Followed to Implement Presidential D ec ree No. 83 dated December 20, 1972 Exempting from all Taxes, Duties, and other Charges Prescribed under Existing Revenue and other Laws and Regulations all Purchases from Local Sources, Manufacturers, Suppliers and Producers of Commodities of Items by the AFP Exchange and Commissary Service to be Sold to Persons Entitled to Commissary and PX Privileges under Letter of Instruction No. 31, dated October 23, 1972. TO : All Internal Revenue Officers and Others Concerned. . Pending promulgation of necessary revenue regulations to prescribe the manner by which Presidential Decree No. 83 shall be implemented, the following procedure shall be strictly followed in connection with purchases of articles subject to tax under Title IV of the NIRC, as amended: 1) Purchase Orders duly accomplished by an authorized officer of the Armed Forces of the Philippines shall serve as an authority for the unit or command of the Armed Forces of the Philippines to purchase articles from local manufacturers or producers of articles subject to specific tax; 2) The local manufacturer or producer of said articles shall be entitled to a tax refund corresponding to tax paid on such articles sold or delivered to the command of the Armed Forces of the Philippines tax pursuant to Presidential Decree No. 83. To support a claim for such tax refund, the local manufacturer or producer of such articles sold tax free to any unit or command of the Armed Forces of the Philippines entitled to tax exemption privileges shall submit, among other things, the following documents: (a) Purchase Order or authenticated copy thereof duly signed by the purchasing officer of the Armed Forces. (b) Commercial invoice of an authenticated copy thereof bearing the signature of the officer of the Armed Forces who received delivery of the articles listed therein and as appearing in the covering Purchase Order. 3) To minimize the administrative burden incident to the processing of such claim for tax refund arising from the sale of tax-paid articles to any unit or command of the Armed Forces entitled to the tax exemption privileges under Presidential Decree No. 83, the local manufacturer or producer shall file a monthly consolidated claim for such tax refund; and, 4) Upon the printing and availability of a suitable strip of paper or to replace the strip stamps for cigarettes and the auxiliary labels for alcoholic products and similarly taxed articles, the local manufacturer or producer no longer need to file a claim for tax refund. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue