The Cinematographic Film Withdrawal Certificate and the Specific Tax Payment Certificate

February 9, 1984 REVENUE MEMORANDUM ORDER NO. 06-84 SUBJECT : The Cinematographic Film Withdrawal Certificate and the Specific Tax Payment Certificate TO : All Internal Revenue Officers, Producers and/or Importers, Theater Owners and Others Concerned Under Sections 135 and 136 of the Tax Code, the specific tax on cinematographic films is required to be paid immediately before removal from the place of production or before the release of such films from customs' custody. The proof of payment is the Cinematographic film Withdrawal Certificate or the Specific Tax Payment Certificate. casia It is therefore indispensable that cinematographic films shall at all times be accompanied by a withdrawal certificate. On locally produced films, the withdrawal certificate shall be attached securely to the containers before removal from the place of production; while on imported films, the same shall be pasted firmly thereto immediately after the release from customs' custody and before the removal from the storage facilities or warehouse of the importer. The revenue inspectors assigned shall be responsible for the attachment or affixture of the withdrawal certificates. The withdrawal certificate shall state the title of the film the number of prints/copies, the date and amount of specific tax paid and the serial number of the official receipt. The said certificate, which shall be signed by the Chief, Gasoline & Miscellaneous Tax Division, or his duly authorized representative, shall be attached on the inside cover of the first, the middle and the last reels of the films under the supervision of an authorized internal revenue officer. Each trailer, teaser or shorts shall be accompanied by a Specific Tax Payment Certificate bearing the original signature of the Chief, Gasoline and Miscellaneous Tax Division, or his duly authorized representative. Such certificate shall contain the same information as the Cinematographic Film Withdrawal Certificate. The absence of a withdrawal certificate hereinabove required is a prima facie evidence that the film was illegally removed. If upon verification, it was found and ascertained that a film being exhibited has no attached withdrawal certificate, the revenue officer should immediately take action thereof and place the said film under summary detention in accordance with the provision of Section 179 of the Tax Code, but the exhibition of the film during its scheduled playdates in the particular theater should be continued. All administrative orders, general circulars and memoranda inconsistent herewith are hereby repealed and/or amended accordingly. This order shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner