Amendment to Section 11 of Revenue Regulations No. 17, the Leaf Tobacco Regulations
Revenue Regulations No. 06-62 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Jul 19, 1962
Full text
July 19, 1962 REVENUE REGULATIONS NO. 06-62 SUBJECT : Amendment to Section 11 of Revenue Regulations No. 17, the Leaf Tobacco Regulations TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 338, in relation to Section 4(j) of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following regulations amending Section 11 of Revenue Regulations No. 17, otherwise known as the Leaf Tobacco Regulations, are hereby promulgated and shall be known as Revenue Regulations No. 6-62. SECTION 1. Section 11 of Revenue Regulations No. 17 is hereby amended by adding a new paragraph to subsection (g) thereof to read as follows: "All transfers of hogsheads from the redrying plant to any warehouse or from one warehouse to another warehouse shall be accompanied with an official guia as prescribed above." SECTION 2. Date of Effectivity . These regulations shall take effect upon promulgation in the Official Gazette. JOSE B. LINGAD Acting Commissioner of Internal Revenue APPROVED: RODRIGO D. PEREZ, JR. Acting Secretary of Finance ATTACHMENT DEPARTMENT OF FINANCE Manila 1st Indorsement September 14, 1962 Respectfully returned to the Commissioner of Internal Revenue, Manila, the enclosed Revenue Regulations No. 6-62 dated July 19, 1962, amending Section 11 of Revenue Regulations No. 17, otherwise known as the Leaf Tobacco Regulations, approved. RODRIGO D. PEREZ, JR. Acting Secretary July 19, 1962 The Honorable The Acting Secretary of Finance M a n i l a S i r : I have the honor to forward herewith for approval proposed Revenue Regulations No. 6-62 amending Section 11 of Revenue Regulations No. 17, otherwise known as the Leaf Tobacco Regulations. cdtech Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue April 13, 1962 MEMORANDUM FOR: The Acting Commissioner of Internal Revenue (Thru: Channels) M a n i l a In an interview had with the Secretary of Justice sometimes last month, he suggested to the undersigned that all transfers of Virginia leaf tobacco from a redrying plant to any of its warehouses or from one warehouse to another warehouse of its own should be accompanied with an official guia instead of mere commercial invoice, which is the practice followed, in order that every movement of leaf tobacco may be controlled by this Bureau, hence, these proposed regulations. PEDRO R. TECH Acting Chief, Tobacco & Miscellaneous Tax Division
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