Adoption of Measures to Arrest the Decrease in the Collection of Specific Tax on Distilled Spirits

January 23, 1975 REVENUE MEMORANDUM ORDER NO. 09-75 SUBJECT : Adoption of Measures to Arrest the Decrease in the Collection of Specific Tax on Distilled Spirits TO : The Revenue Operations Head (Specific Tax), Revenue Directors and Chiefs of Specific Tax Branches and Other Concerned A review of data and statistics available in the National Office indicates that as of the end of the calendar year 1974, the collection of specific tax on domestic distilled spirits suffered a decrease of 5% compared with that for the preceding year despite the increase in specific tax rates provided for under Presidential Decree No. 69, effective January 1, 1973. While the other articles subject to specific taxes under Title IV of the National Internal Revenue Code, as amended, have yielded increased tax collections, distilled spirits represent the only taxable article which has lagged behind. In view thereof, the following measures are hereby being adopted calculated to arrest the decrease in the collection of specific tax on distilled spirits: 1. Revenue directors concerned should instruct their Chiefs of Specific Tax Branches to submit immediately to this Office, ATTN: The Revenue Operations Head (Specific Tax), all monthly transcripts of Official Register Books being submitted by distillers, rectifiers, and denaturers, repackers, compounders, brewers and other manufacturers of alcoholic products. 2. All assignments of field personnel to supervise the operations of afore-mentioned taxpayers shall be prepared by the Specific Tax Department with the approval of the undersigned. 3. From time to time and as often as necessary, the Revenue Operations Head (Specific Tax) shall conduct or initiate spot-inspections of establishments of distillers, rectifiers, denaturers, repackers, compounders, brewers and other manufacturers of alcoholic products. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5