Enforcement of Revenue Regulations No. 7-75

January 22, 1976 REVENUE MEMORANDUM ORDER NO. 06-76 SUBJECT : Enforcement of Revenue Regulations No. 7-75 TO : All Regional Directors, Division Chiefs, Branch Chiefs, Chief Revenue Officers, Revenue District Officers and others concerned In order to insure conformity with the requirements of Revenue Regulations No. 7-75 requiring the submission of Manufacturing Statement and schedule of payments of advance sales tax and manufacturer's sales tax, all those charged with the enforcement of the internal revenue laws and regulations are enjoined to make a vigorous campaign to inform all persons subject thereto on the provisions of said Regulation. In particular, the head of the Manufacturing Division shall send a copy of RR 7-75 to every manufacturer subject to audit by the National Office. Similar action should be taken by Regional Directors with respect to manufacturers subject to their respective jurisdiction. For the proper enforcement of this Order, no report of investigation on manufacturing concerns shall be passed in audit or review without the required manufacturing statement and schedules of advance sales tax (AST) and manufacturer's sales tax paid. In no case shall a compromise for non-filing be imposed. The taxpayer concerned should be advised to comply with the said Regulations even if it would result in late filing. Should the taxpayer refuse to file the statement, the Examiner shall make the statement for the taxpayer based on his findings made during the investigation, indicating this fact in his report in order that the Office may take appropriate steps for a criminal prosecution under Section 352 of the Tax Code, as circumstances in each particular case may warrant. This Order takes effect immediately. EFREN I. PLANA Acting Commissioner TAN-1456-040-3