Creation of the Committee on Denaturing of Alcohol

July 5, 1966 REVENUE MEMORANDUM ORDER NO. 44-66 SUBJECT : Creation of the Committee on Denaturing of Alcohol With the creation of the Specific Tax Department under Revenue Administrative Order No. 3-64, dated August 1, 1964, the Committee on the denaturing of alcohol is hereby constituted to consist of the following, to wit: 1. Chairman The Revenue Operations Head, Specific Tax Dept., or his duly authorized representative. cdll 2. Member The Chief, Alcohol Tax Division, or his duly authorized representatives. 3. Member The Regional Director, or his duly authorized representatives. Whenever any member of the above-named Committee is unable to discharge in person his duty as herein specified, his representative, duly authorized in writing, may act in his stead, only furnishing a copy of said authorization to accompany the report to be submitted, as required in paragraph VII hereof. II. No denaturing of any kind shall be effected unless the entire process is witnessed by the Chairman and all the other members of the Denaturing Committee in the presence of the owner and/or manager of the establishment or his duly authorized representative. III. It shall be the duty of all the members of the Committee to witness the entire process of denaturing of the total quantity of rectified alcohol intended to be denatured as specified in the notice of denaturing as required in paragraph V hereof, in the denaturing establishment now in existence and those which may hereafter exist and to certify to this Office in a report of BIR Form No. 2.52, the following: 1. That they have verified the purchase invoice of the denaturants used and to attach to their report a true copy of the same certified to by the owner or his duly authorized representative; 2. That they have verified the alcohol to be denatured and found to be pure rectified alcohol free from any denaturant; 3. That they have verified the disposition or sale of the denatured alcohol last denatured and to attach to their report a statement showing such disposition or sale indicating name, or style, if any, and the complete business address of the purchaser, showing the quantity of denatured alcohol purchased and the amount involved, together with the date and place of issue of his residence certificate, and also his alien certificate of registration if he is an alien. If the denaturer also manufactures or packs for sale the denatured alcohol the residence certificate of the buyer should be shown in the aforesaid statement, duly certified to by the owner or manager of the denaturing establishment and attested to by the other members of the Denaturing Committee. 4. That they have verified the quantity in gauge and proof liters of the denatured alcohol remaining in stock and found the same to be correct in accordance with the verified disposition or sale; cdt 5. That they have verified the denaturants and found them to be as prescribed, citing the number of laboratory analysis of said denaturants; 6. The date of denaturing; 7. The name and address of the party for whom the formula was authorized by this Office; if an alien, his alien certificate of registration number as well as his current residence certificate number, date and place of issue; stating the formula used and the purpose for which intended, citing the number and date of the BIR letter claimed as authority therefor; 8. The quantity and grade of rectified alcohol denatured, stating the thermometer and hydrometer reading thereof; 9. The quantity of denatured alcohol produced as a result of the mixture; and 10. The name and address of the party for whom the alcohol is denatured; if an alien, specify the number of his alien certificate of registration, and in all cases the number, date and place of issue of the current residence certificate. IV. The Committee shall see to it that the denaturants used should be of the same kind, quantity and quality as those stated in the formula authorized by this Office, and that the samples of the denatured alcohol produced therefrom be forwarded to the Chief, Alcohol Tax Division, for analysis; they shall not proceed with denaturation unless the first five requirements of paragraph III herein have been duly verified by them to be correct. V. The manufacturer of denatured alcohol shall notify at least five (5) days prior to the actual date of denaturation the Revenue Operations head, Specific Tax Dept., and the Regional Director of the regional district concerned, who in turn will be responsible in notifying the other members of the denaturing committee within their respective jurisdiction. Such notices should be sent to the said Offices either by letter or telegram stating therein the following: the name and address of the person or entity for whom alcohol is to be denatured; the quantity in gauge liters to be denatured; the purpose for which intended. VI. The denaturing of alcohol should be effected only within the premises or compound of the distillery where the alcohol to be denatured is produced or in a bonded warehouse owned by the distiller and/or rectifier and which are intended for denaturing purposes only. VII. The report of denaturing (B.I.R. Form No. 2.52) should be accompanied by the certification from the owner or manager of the denaturing establishment to the effect that the samples of the denatured alcohol taken by the denaturing committee immediately after denaturation were obtained in his presence, and that the containers thereof bear the proper identification of their contents as the same denatured alcohol produced under the supervision of the denaturing committee on the date appearing on the said report. VIII. This Memorandum Order supersedes Memorandum Order No. 2-64 dated December 27, 1963, and cancels all other memorandum orders heretofore issued by this Office creating denaturing committees. MISAEL P. VERA Commissioner of Internal Revenue