Amendment to Revenue Memorandum Order No. 12-79 Dated May 14, 1979

April 6, 1984 REVENUE MEMORANDUM ORDER NO. 10-84 SUBJECT : Amendment to Revenue Memorandum Order No. 12-79 Dated May 14, 1979 TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, Revenue Memorandum Order No. 12-79, dated May 14, 1979, which embodies "New Procedures in the Processing of Claims for Tax Credits, Tax Refunds or Replenishments of Tax-Paid Stocks Involving sales of Petroleum Products to Tax-Exempt Agencies or Entities" shall only be limited to purchases of the following entities: cd 1. United States Military Bases under the U.S.P.I. Military Bases Agreement; 2. Armed Forces of the Philippines Commissary and Exchange Service (AFPCES), pursuant to Revenue Regulations No. 2-80; 3. International Carriers with respect to petroleum products to be used or consumed outside of the Philippines, provided that the country of said carrier exempts from tax petroleum products sold to Philippine carriers; 4. Foreign embassies and legations provided that the countries of said foreign service establishments grant similar exemption in favor of Philippine embassies and legations abroad; and, 5. Persons or entities who imported finished petroleum products under P.D. No. 1610 and paid the specific tax thereon from its effectivity on February 28, 1979 up to July 1, 1981. The processing of tax credits and/or refunds of specific tax on petroleum products sold to other entities claiming tax exemption shall not be processed under Revenue Memorandum Order No. 12-79 but shall be referred for appropriate action to the Legal Office. casia (SGD.) RUBEN B. ANCHETA Acting Commissioner