Implementation of Revenue Administrative Order No. 1-67 Relating to the Centralized Functions of the Specific Tax Department

February 17, 1969 REVENUE MEMORANDUM ORDER NO. 06-69 SUBJECT : Implementation of Revenue Administrative Order No. 1-67 Relating to the Centralized Functions of the Specific Tax Department TO : All Department Heads, Regional Directors, Revenue District Officers and Others Concerned In order to fully implement the pertinent provisions of Revenue Administrative Order No. 1-67 relating to the functions of the Specific Tax Department as a consequence of the abolition of all Alcohol and Tobacco Tax Branches of the different revenue regions all over the country, the following instructions are hereby made for the strict compliance of all concerned. Papers hereunder enumerated shall be submitted to the undersigned for his signature: (1) Permits to operate establishments for the manufacture and/or importation of articles subject to specific tax; (2) Permits to engage in business as wholesale leaf tobacco dealers, owners or operators of tobacco flue-curing and/or redrying plants, manufacturers or importers of cigarette paper in bobbins, importers and/or exporters of leaf tobacco including L-6 permittees; (3) Permits or authority to destroy damaged cigarette paper in bobbins or tobacco raw materials unfit for the manufacture of tobacco products; (4) Permits or authority to destroy or dispose by any manner spoiled distilled spirits, fermented liquors and other alcoholic products; (5) Permits or authority to destroy spoiled or damaged manufactured tobacco products unfit for human consumption; (6) Permits or authority to dispose by any manner denatured alcohol, gasoline and other petroleum products ascertained to be no longer fit for fuel or motive power purposes; (7) Permits or authority to manufacture new brands of cigarettes, regardless of type or class (tax bracket), as well as permits allowing any change (upgrade or downgrade reclassification) in the tax bracket of existing brands of cigarettes; and permits to use labels, wrapping and packing materials for new brands and existing brands of cigarettes approved for any upgrade or downgrade reclassification; (8) Permits or authority to destroy by burning or dumping any wastes of tobacco, in any form or condition; (9) Permits or authority to import any negative film or unprinted positive film and all cinematographic films exempt from the payment of specific tax; and (10) Permits or authority to destroy by any manner spoiled cinematographic films, whether in raw or finished form, and/or waste materials incident to the production of cinematographic films. All previous instructions, memoranda, circulars and orders or portions thereof inconsistent herewith are hereby revoked. LLjur Immediate compliance herewith is strongly enjoined. MISAEL P. VERA Commissioner of Internal Revenue