BIR Certification Requirement in the Export of Mineral, Tobacco and Processed Forest Products

May 27, 1982 REVENUE MEMORANDUM ORDER NO. 17-82 SUBJECT : BIR Certification Requirement in the Export of Mineral, Tobacco and Processed Forest Products TO : Regional Directors, Regional District Officers, The Chief of National Audit Review Division, BIR Representative at the National Export Coordinating Center (NECC) and Others Concerned I. OBJECTIVE This Order is issued to simplify export procedures and documentation requirements in the export of mineral, tobacco and processed forest products, in line with the policy of the government to promote exports and facilitate the process of exportation. II. PROCEDURES AND GUIDELINES A. Coverage of the BIR Certification 1. The BIR Certification in the Export Declaration - ED3 (Annex A) shall be made by the authorized Officer of the Bureau upon being shown proof that the exporter has paid the forest charges due. The BIR Certification is required only for the export of the following products: aisa dc a. Logs whether squared or round; b. Firewood; and c. Minor forest products as enumerated in Section 6(c) of Revenue Regulations No. 2-81. 2. The BIR certification is not required for exports of other forest products which include, but not limited to lumber, veneer, plywood, lumber products, veneer products, and plywood products, of all mineral and tobacco products, and of all other products not falling under the above-mentioned categories. B. Measures to ensure payment of forest charges, royalty taxes and inspection fees 1. Regional Offices shall strictly enforce the provisions of Revenue Regulations No. 2-81, implementing Batas Pambansa Blg. 83, with respect to the preparation of Auxiliary invoices, BIR Form No. 14.04 for timber, BIR Form No. 14.05 for firewood and minor forest products, and the Discharge Permit (BIR Form No. 14.26) in the manner prescribed under Section 9, and with respect to the submission of reports required of operators of sawmill, veneer and plywood plants pursuant to Section 11 thereof. cdt The BIR Representative at the National Export Coordinating Center (NECC) in case logs and minor forest products for export are loaded at the Port of Manila, or, the BIR Regional Offices in case the same are loaded at a port situated in the region, shall keep a log book containing the names of exporters, articles exported, volume and declared value of logs and minor forest products exported. For monitoring purposes, the aforementioned BIR Offices shall, at the end of the month, furnish a report containing all such data to the Office of the Commissioner, attention of the Chief, Agriculture and Natural Resources Division. 2. Regional Offices shall strictly enforce the provisions of Revenue Regulations No. 13-80, implementing Batas Pambansa Blg. 84, with respect to the preparation of returns (BIR Form No. 2527A) for minerals, mineral products or quarry resources upon removal thereof, and the submission of quarterly returns by all lessees, owners and operators of mine and monthly returns by holders of a bond duly certified by the corporate treasurer or any duly designated corporate official, in the manner prescribed under Section 7 thereof. 3. The Tobacco Inspection Division shall strictly enforce the provisions of Section 288 of the National Internal Revenue Code (1977), with respect to the collection of tobacco inspection fees, and maintain strict supervision over all enterprises producing and/or trading tobacco and tobacco products. 4. The BIR Offices involved in the examination of books of accounts of forest, mineral or tobacco product exporters/producers shall submit the names of delinquent exporters/producers of said products under their jurisdiction to the Office of the Commissioner who, in turn, shall recommend to the appropriate government agencies concerned the imposition of proper sanctions as may be adopted by said Officer under the circumstances. cdt 5. The aforementioned BIR Offices shall in no way make or introduce any new or additional requirements to the export procedures for any purpose in connection herewith. III. EFFECTIVITY This Order shall take effect immediately. RUBEN B. ANCHETA Acting Commissioner