List of Leaf Tobacco Dealers and Manufacturers of Articles Subject to Specific Taxes; Reports of Collections of Specific Taxes and Tobacco Inspection Fees; and Report of Personnel

March 18, 1981 REVENUE MEMORANDUM ORDER NO. 07-81 SUBJECT : List of Leaf Tobacco Dealers and Manufacturers of Articles Subject to Specific Taxes; Reports of Collections of Specific Taxes and Tobacco Inspection Fees; and Report of Personnel TO : Regional Directors, Chiefs of Specific Tax Branches and Others Concerned In order to implement the recommendations adopted at the Regional Director's Conference on September 26-27, 1980, at Baguio City, this Revenue Memorandum Order is hereby promulgated for the compliance of all concerned. A. Updated List of Manufacturers of Articles Subject to Specific Taxes and/or Real Tobacco Dealers . All regional directors, except those of Revenue Regions Nos. 3-B (Valenzuela); No. 4-A (Manila); and No. 4-B (Quezon City) should submit to the Commissioner, Attention: Revenue Service Chief (Specific Tax), an updated list of manufacturers of articles subject to specific taxes and/or dealers of leaf tobacco doing business within their respective jurisdiction. For this purpose, the initial list shall be prepared by the Chief, Specific Tax Branch or Unit to be submitted immediately upon completion thereof. The said initial list shall include all such manufacturers and/or dealers engaged in business as of December 31, 1980. Thereafter, the updated list shall be prepared on a semi-annual basis, as of June 30 and December 31. The semi-annual lists should reach the National Office on or before January 20 and July 20 of each year. For the sake of uniformity and to facilitate compilation of data in the National Office, the lists of the such manufacturers and/or dealers shall be prepared substantially as follows: 1. ALCOHOL ESTABLISHMENTS (a) Distillers/Rectifiers/Denaturers Business Name Ass. No. Address Owner/Manager (b) Compounders/Wineries Business Name Ass. No. Address Owner/Manager (c) Repackers Business Name Ass. No. Address Owner/Manager (d) Denaturers of Alcohol for Motive Power Business Name Ass. No. Address Owner/Manager 2. TOBACCO FACTORIES (a) Cigar/Cigarettes Factories Factory Name Ass. Nos. Address Owner/Manager "ABC" ("A-4 _____ 123 J. Cruz St. Mr. Jose Reyes (Prop.) ("A-5 _____ Iloilo City ("L-7 _____ ("L-71/2 ___ (b) Smoking/Chewing Tobacco Factories "XYZ" ("A-3 _____ (L-7 ______ 3. TOBACCO DEALERS, EXPORTERS, REDRYING PLANTS, TRADING CENTERS (a) Leaf Tobacco Dealers/Exporters Business Name Ass. No. Address Owner/Manager L-3 ____ L-6 ____ (b) Tobacco Redrying Plants Business Name Ass. No. Address Owner/Manager L-3R____ (c) Tobacco Trading Centers Business Name Ass. No. Address Owner/Manager L-3TC ____ 4. OIL REFINERIES/BONDED TERMINALS; MOVIE PRODUCERS/IMPORTERS; MATCH FACTORIES; & OTHER MANUFACTURERS/IMPORTERS OF MISCELLANEOUS ARTICLES SUBJECT TO SPECIFIC TAXES. Business Name Ass . No . Address Owner/Manager B. Monthly Reports of Collection of Specific Taxes and/or Tobacco Inspection Fees . An updated compilation of data on collections of specific taxes and/or tobacco inspection fees is indispensable as a management tool in the policy and/or decision-making functions of the National Office. The monthly report of collections required hereunder should be prepared substantially as follows: 1. Alcohol Taxes (a) Distilled/Rectified Spirits Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax (b) Compounded Liquors/Wines Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax (Note: Compounded liquors should be grouped together according to their corresponding tax classes and applicable rates of tax. The amount to be indicated under the column "Tax paid" shall mean the residual tax paid after deducting the specific tax paid on the alcohol used in compounding the liquor.) (c) Denatured Alcohol Taxpayer Address Taxable Rate of Tax paid Volume Tax (d) Repacked Spirits/Wines/Liquors Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax 2. Tobacco Taxes (a) Chewing Tobacco Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax (b) Smoking Tobacco Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax (c) Cigars Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax (Note: Cigars and their corresponding tax collections should be grouped together according to the class and rate of tax applicable to each class.) (d) Cigarettes Taxpayer Address Taxable Rate of Tax paid Quantity/Volume Tax (Note: Cigarettes and their corresponding tax collections should be grouped together according to the class and rate of tax applicable to each class.) 3. Petroleum Products & Miscellaneous Taxable Articles (Other than Alcohol & Tobacco Products . Taxpayer & Address Article Quantity Removed Rate of Tax Tax Paid C. Strength Report of Personnel Performing Specific Tax and/or Tobacco Inspection Duties in Regional Offices . For a more effective enforcement and collection of specific taxes and/or tobacco inspection fees through an equitable and well-balanced assignments of revenue officers for on-premises duties in establishments within the jurisdiction of revenue regions concerned, it is necessary that the Specific Tax Office in the National Office is regularly kept posted of the personnel strength of all Specific Tax Branches or Units; and for the very same purpose, a list of the active establishments which necessitate the personnel supervision by revenue officers. In order for the National Office to attain that objective involving the assignment of revenue officers according to the needs of the regional offices concerned, the regional director should regularly submit to the Commissioner, Attention: Revenue Service Chief (Specific Tax), a quarterly report on strength of personnel in the Specific Tax Branch or Unit with their respective on-premises assignment (name and location of establishment), further indicating the number of revenue officer (s) needed for each individual establishment. The quarterly personnel strength report as herein required should reach the National Office on or before the 15th day of the month following the quarter. Notwithstanding the deadlines set for the submission of the periodic reports herein required, the initial reports shall be prepared as of December 31, 1980, and submitted to the National Office, Attention: Revenue Service Chief (Specific Tax) not later than April 15, 1981. This Order takes effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner