Amendments to the Revised Fermented Liquors' Tax Regulations (Regulations No. 83)

November 10, 1966 REVENUE REGULATIONS NO. 04-66 SUBJECT : Amendments to the Revised Fermented Liquors' Tax Regulations (Regulations No. 83) TO : All Internal Revenue Officers and Other Concerned SECTION 1. Section 17 of Regulations No. 83, dated August 10, 1934, known as the Revised Fermented Liquors' Tax Regulations, relating to "Exportation of fermented liquors" is hereby amended to read as follows: aisadc "Section 17. Exportation of fermented liquors . Fermented liquors removed from breweries in the Philippines for export to foreign countries and which by law are exempt from the payment of Philippine internal revenue taxes, shall nevertheless be entered as are all other fermented liquors in the brewery register books and in the tax receipt books. On such tax receipt the brewer shall write plainly across the face of the tax receipt form and note in his register book the words "For Export". All such entries on the tax receipt form and in the register book shall be made in red ink. Each package or case of such fermented liquors shall be plainly branded or otherwise permanently marked in letters at least three centimeters in height the word "EXPORT" and the schedule, paragraph, and assessment number of the brewery". SECTION 2. Effective date . These regulations shall take effect upon their publication in the Official Gazette. EDUARDO Z. ROMUALDEZ Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue ATTACHMENT 1st Indorsement November 29, 1966 Respectfully returned to the Commissioner of Internal Revenue, Manila, the attached Revenue Regulations No. 4-66, amending Section 17 of Regulations No. 83, dated August 10, 1934, known as the Revised Fermented Liquors' Tax Regulations, relating to "Exportation of fermented liquors," approved. cd EDUARDO Z. ROMUALDEZ Secretary