Amending Revenue Regulations No. 3-64 by providing for a new section to be known as Section 4-A

April 17, 1972 REVENUE REGULATIONS NO. 04-72 SUBJECT : Amending Revenue Regulations No. 3-64 by providing for a new section to be known as Section 4-A TO : All revenue officers and others concerned Pursuant to the provisions of Section 338 in relation to Section 4, both of the National Internal Revenue Code, the following regulations amending Revenue Regulations No. 3-64 by providing for a new section to be known as Section 4-A, is hereby promulgated and shall be known as Revenue Regulations No. 4-72. cdt SECTION 1. A new section is hereby inserted after section four of said regulations to be known as Section 4-A, which shall read as follows: SEC. 4-A. Additional information in certain cases . In cases where the returns (BIR Form No. 25.021A) are filed by the proprietor or operator of the factory, central or mill as withholding agent for the planters or owners of the raw materials to effect the payment of the 2% miller's tax pursuant to Section 189 of the National Internal Revenue Code, the returns shall be accompanied by a list in duplicate (Annex A) of the planters or owners of raw materials from whom the 2% miller's tax has been withheld for the month, showing their names and addresses, the amount or quantity of sugar and/or by-product removed, the dates and numbers of the quedans in case of sugar, the actual selling price or fair market value of the sugar and/or by-product at the time of removal, and the amount of the 2% tax withheld from each planter or owner. Like the return (BIR Form No. 25021A), this list must be verified by the oath of the party rendering it. SECTION 2. This regulation shall take effect after thirty (30) days from its publication in the Official Gazette. CESAR VIRATA Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue LIST OF PLANTERS FROM WHOM 2% MILLER'S TAX (SEC. 189) HAS BEEN WITHHELD ANNEX May 26, 1972 The Honorable The Secretary of Finance Manila Sir: I have the honor to forward herewith Revenue Regulations No. 4-72, the subject matter of which is Amending Revenue Regulations No. 3-64 by providing for a new section to be known as Section 4-A, for your signature. cdt The amendment proposes to require sugar centrals to submit a statement showing the production of sugar and by-products removed from sugar centrals belonging to planters. The amendment is necessary because it will facilitate the investigation of planters since the Bureau will have the data immediately available. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue