Prescribing the rules governing the manner of payment of the specific tax on fermented liquors

May 14, 1986 REVENUE REGULATIONS NO. 08-86 SUBJECT : Prescribing the Rules Governing the Manner of Payment of the Specific Tax on Fermented Liquors TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Scope . Pursuant to the provisions of Section 277 in relation to Section 124 of Chapter I, Title IV of the National Internal Revenue Code, as amended, the following revenue regulations are hereby promulgated to govern the manner of payment of the specific tax on fermented liquors. SECTION 2. Tax on Fermented Liquors . "On beer, lager beer, ale, porter and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors), there shall be collected on each liter of volume capacity, two pesos and eighty centavos." The ad valorem tax previously imposed thereon has been withdrawn. SECTION 3 . Payment of the Specific Tax on Domestic Fermented Liquors . The specific tax on domestic fermented liquor shall be paid by the brewer immediately before removal of the fermented liquors from the place of production to the Commissioner in cash or in manager's/cashier's check, thru the "payment order" system of tax payment; or for the convenience of the brewer, the same may be paid in advance in cash or in manager's/cashier's check in amounts sufficient to cover the specific tax due on the volume of its daily removals thereof. To confirm the specific tax payments or applications on every removal of fermented liquors for domestic sale or consumption, the official tax receipt (OTR), BIR Form No. 2.45, shall be duly accomplished by the brewer stating therein, among others, the quantity in gauge liters removed, the specific tax paid and the serial numbers of the Payment Order and the Bank's Confirmation Receipt issued therefor covering each removal and the Sworn Statement provided under Section 4 shall be presented to the corresponding BIR representative for authentication before removal. SECTION 4 . Filing of Brewer's Sworn Statement . Every brewer is required to file daily with the Commissioner, a sworn statement showing, among others, the volume in liters of fermented liquors brewed, fermented and removed (taxpaid/tax exempt), together with the specific tax paid thereon, as well as losses incurred, which sworn statement shall be signed by the owner if it is a single proprietorship or by the President or General Manager or their Attorney-in-fact if it is a juridical entity and attested and confirmed as true and correct by the brewer's internal and/or external auditor. cd i A monthly summary of the herein-required Brewer's Sworn Statement shall be submitted to the Commissioner of Internal Revenue on or before the 10th day of the succeeding month. The criminal responsibility for any falsities or misdeclaration in the said sworn statement hereinabove provided for shall be the personal responsibility of the owner, president or general manager of the manufacturer concerned and the external auditor in the case of the monthly report. In case of fermented liquor produced for export, the corresponding tax credit shall be issued upon proof of export and proof of receipt of the corresponding foreign exchange. SECTION 5 . Repealing Clause . All regulations, orders and other issuances, or portions thereof, inconsistent with the provisions of these regulations are hereby revoked or modified accordingly. SECTION 6 . Effectivity . These regulations shall take effect on June 1, 1986. JAIME V. ONGPIN Minister of Finance Recommending Approval: BIENVENIDO A. TAN, Jr. Commissioner