Procedure in the Supervision of Transfers of Leaf Tobacco from Cigar/Cigarette Factories to other Tobacco Factories

March 11, 1969 REVENUE MEMORANDUM ORDER NO. 09-69 SUBJECT : Procedure in the Supervision of Transfers of Leaf Tobacco from Cigar/Cigarette Factories to other Tobacco Factories, Wholesale Leaf Tobacco Dealers/Exporters and/or Flue-Curing/Redrying Plants TO : The Revenue Operations Head (Specific Tax), Internal Revenue Officers and Others Concerned In order to safeguard government interests and to keep a close track of all transfers of leaf tobacco from cigar/cigarette factories to other tobacco factories, wholesale leaf tobacco dealers or exporters and/or flue-curing/redrying plants, the following procedure shall be strictly followed by all concerned: 1. All requests or applications for permit for such transfers of leaf tobacco as above-enumerated shall be submitted to the Revenue Operations Head (Specific Tax) for prior approval. No such transfers may be effected in the absence of a prior written permit from the Specific Tax Department as herein prescribed. 2. Upon issuance of the corresponding permit, the tobacco factory making the transfer shall communicate in writing to the Chiefs of the Tobacco & Miscellaneous Tax Division and Tobacco Inspection Service, at least three (3) days in advance, the date of the proposed transfer in order that the said revenue officials could assign their respective representatives who shall jointly and personally supervise the transfer of the leaf tobacco from point of origin to its destination in accordance with the permit granted and existing revenue regulations. No transfers of leaf tobacco may be made without the joint and personal supervision of internal revenue officers specially assigned for that purpose. 3. Upon completion of the transfer of the leaf tobacco covered by a prior and proper permit, the internal revenue officers who supervised the same shall personally record in the official register book of the taxpayer-transferee all data and information relevant to such transfer as required by existing revenue regulations. cdtech Strict compliance with the foregoing procedure is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue