Narcotic Drugs Regulations

May 2, 1967 REVENUE REGULATIONS NO. 16-67 SUBJECT : Narcotic Drugs Regulations TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 338 in relation to Section 4 of Commonwealth Act No. 466, as amended, otherwise known as the National Internal Revenue Code, the following regulations which shall hereafter be known as the "Narcotic Drugs Regulations" are hereby promulgated for the information and guidance of all internal revenue officers and others concerned. CHAPTER I Scope and Definitions SECTION 1. Scope . In accordance with the provisions of the Act of Congress approved June 20, 1953 and Commonwealth Act No. 466, as amended, and with a view to making the requirements of the Republic of the Philippines with respect to the importation, exportation and local traffic in narcotic drugs conform to the system of import certificates and export authorizations prescribed by the Single Convention on Narcotic Drugs, 1961, to which this country is a party, the following regulations are promulgated to supersede all precedents, rulings, regulations, general circulars, and administrative orders heretofore published on the same subject, and shall be known as Regulations No. 16-67, or Narcotic Drugs Regulations. SECTION 2. Definition of Terms . As used in these Regulations, the following terms shall be taken to mean as follows: (a) "Law" or "this law" means the Act approved on June 20, 1953, Republic Act No. 953, otherwise known as the Narcotic Drugs Law. (b) "Narcotic", "narcotic drugs" or "prohibited drugs" includes opium, marihuana, opium poppies, coca leaves, or any synthetic narcotic drugs which have addiction-producing or addiction-sustaining liability similar to morphine as provided for in section 339 of the National Internal Revenue Code, as amended, or any compound, manufacture, salt, derivative, or preparation thereof, including "exempt preparations". (c) "Exempt preparations" means the preparations and remedies described in section 7 of the law, which contain not more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one-eight of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid ounce, or if a solid or semi-solid preparation, in one avoirdupois ounce, and liniments, ointments, or other preparations for external use only, except liniments, ointments, and other preparations which contain cocaine, or any of its salts or alpha or beta cocaine or any of their salts or any synthetic substitute for them, provided that such remedies and preparations are manufactured, sold, distributed, given away, dispensed, or possessed as medicine and a record of all sales, exchanges, or gifts of such preparations and remedies is kept as required by section 73 of these Regulations. (d) "Opium" includes every kind, class and character of opium, whether crude, prepared, ash or refuse. (e) "Raw Opium" means the spontaneously coagulated juice obtained from the capsules of the Papaver somni ferum L ,which has only been submitted to the necessary manipulations for packing and transportation, whatever its contents of morphine. (f) "Medicinal opium" means raw opium which has undergone the processes necessary to adapt it for medicinal use. (g) "Marihuana or Indian hemp" means the dried flowering or fruiting tops of the pistillate plant Cannabis sativa L from which the resin has not been extracted, under whatever name they may be designated in commerce. (h) Commissioner" means the Commissioner of Internal Revenue. (i) "Exempt officials" includes officials of the national, provincial, city, or municipal governments as well as official, of government-owned or controlled corporations. (j) "Person" includes natural or juridical person; also drugstore, hospital, college of pharmacy, medical or dental clinic, sanatorium, or other similar institution or entity. (k) "Purchasing Agent" means the Government Official referred to in section 2040 of the Revised Administrative Code. (l) "Physician" includes all persons duly authorized to practice medicine or surgery but does not include cirujanos ministrantes in medicine. (m) "Dentist" includes all persons duly authorized to practice dental medicine or surgery but does not include cirujanos ministrantes in dentistry. (n) "Veterinarian" includes all persons duly authorized to practice veterinary medicine or surgery. (o) "Pharmacist" includes all persons duly authorized to practice pharmacy. (p) Words importing the singular may include the plural; words importing the masculine gender may be applied to the feminine gender or the neuter. (q) The definitions contained herein shall not be deemed exclusive. CHAPTER II Registration and Taxes SECTION 3. Persons Liable . All persons not specifically exempted in chapter IV hereof, who produce, import, manufacture, compound, deal in, dispense, sell, distribute or give away narcotics shall register with the Commissioner of Internal Revenue and before engaging in business pay the taxes prescribed in section 4 hereof. These requirements shall be applicable to physicians, dentists and veterinarians, even if they are in the service of the Government of the Philippines whenever they prescribe or dispense narcotics in the private capacity. aisadc A license to deal in narcotic drugs shall be issued only to a person who in the opinion of the Commissioner is: 1. A person of good moral character. 2. One who complies with such additional requirements as the Secretary of Finance shall deem and prescribe as reasonable necessary for the control of the traffic in narcotic drugs. SECTION 4. Administrative Designation . The registration of the persons embraced in these regulations and the collection of the taxes shall be effected under the following administrative designation: Schedule S, paragraph 1: Amount of tax P6 per annum or a fractional part thereof for persons mentioned in section 71 hereof. Schedule S, paragraph 2: Amount of Tax P6 per annum for physicians, dentists, veterinarians, and other professionals lawfully entitled to distribute, dispense, give away or administer any narcotic drugs. Schedule S, paragraph 3: Amount of tax 12 per annum for retail dealers. Schedule S, paragraph 4: Amount of tax P36 per annum for wholesome dealers. Schedule S, paragraph 5-1 for importers: Amount of tax P72 per annum . Schedule S, paragraph 5-C for compounders, producers and manufacturers; Amount of tax P72 per annum . Schedule S, paragraph 6: Amount of ta P6 per annum for persons not registered as an importer, manufacturer; producer or compounder but lawfully entitled to obtain and use in a laboratory narcotics for the purpose of research, instruction or analysis. Schedule S, paragraph 7: For persons paying an internal revenue tax of five centavos per 30 grams in accordance with section 12 hereof. When business is done during the month of January, the tax shall be paid for the whole year. The tax on S-1 is P6 a year or any fraction thereof, regardless of the commencement of the business. In schedule S, paragraph 2, 3,4,5 and 6, if business is commenced after the month of January, the amount due is to be reckoned proportionately by months from the first day of the month in which business is begun to December 31, following. Renewals of Schedule S tax-receipts must be made not later than January 20th of each year. Prescription compounding . Persons who have paid the tax as retail dealers (see section 9) do not incur liability as manufacturers or compounders on account of compounding narcotic preparations to fill legitimate prescriptions of registered practitioners. The S-1 tax-receipt should be issued only to those persons who do not possess any other Schedule S tax-receipt. Hence, if one is already in possession of an S-3 tax-receipt as a retail dealer in narcotic drugs, or any other tax-receipt under Schedule S issued under these regulations, he need not secure an S-1 tax-receipt. If the dealer or pharmacist himself makes his medicines containing narcotic drugs in pursuance of prescriptions, he should secure an S-3 tax-receipt although the amount of narcotic drugs mixed with said medicine does not exceed the amount fixed in section 71. SECTION 5. Display and Retirement of Tax-Receipt . The person to whom a tax-receipt has been issued shall at all times keep it conspicuously displayed in his office or place of business during the period for which the tax was paid. Holders of Schedule S tax-receipts who desire to retire from business on or before the expiration date of the period covered by the tax-receipts shall present their tax-receipts to the Collection Agent of the municipality where they are at the time. The Collection Agent shall note on the body of the privilege tax-receipt the fact of retirement and return the same to the taxpayer who shall retain it and the said official should promptly mail a certification of retirement to the Commissioner of Internal Revenue. SECTION 6. Collection Agents Reports . Immediately after the issuance of each schedule S tax-receipt, Collection Agents shall mail a report direct to the Commissioner of Internal Revenue, furnishing a copy thereof to the Chief Revenue Dist. Officer and the Regional Director. The report shall contain the following: 1. Name or style of the person or firm to whom the tax-receipt was issued, 2. Date of issue, 3. Paragraph and assessment number of the tax-receipt issued, 4. Amount of tax paid, 5. Period for which such tax is paid, 6. Kind of business, occupation, or profession, 7. Place of business (street, number, municipality and province),and 8. The number and date of the certificate of registration issued by the Board of Medical Examiners, the Board of Dental Examiners, the Board of Veterinary Examiners or the Board of Pharmaceutical Examiners, as the case may be, authorizing the taxpayer to engage in the business or follow the occupation or profession for which the tax-receipt has been issued. If he has no such certificate issued by the said Boards, such fact shall be as stated. SECTION 7. Procedures . Every person who produces narcotic drugs or preparations to be sold on order forms not by mixing or compounding but by merely by transferring the contents of one package or of a number of packages of the same or of greater or smaller size is liable to tax as a producer at the rate of P72 per annum .As to liability to internal revenue tax (see section 12). SECTION 8. Wholesale Dealers . Every person who sells or offers for sale narcotic drugs or preparations in original packages in subject to tax as a wholesale dealer at the rate of P36 per annum .A wholesale dealer is not allowed to import, manufacture, produce, compound, or mix up in any manner any narcotic drug. His business consists in buying and selling narcotics in the original packages or containers. He cannot open the original packages or containers and dispose of a portion only of any of their contents without providing himself with an S-3 privileges tax-receipt. SECTION 9. Retail Dealers . Every person who sells narcotic drugs from original stamped packages with or without compounding, pursuant to prescriptions written by registered physicians, dentists, and veterinarians in the course of professional practice only is liable to tax as retail dealer at the rate of P12 per annum .Holders of S-3 tax-receipts, when engaged in the business of compounding medicines containing prohibited drugs for the purpose of keeping them in stock for sale or for disposition at wholesale should secure the S-5 tax-receipt as compounders of prohibited drugs. However, such holders of S-3 tax-receipts need not secure the S-5 tax-receipt if they are engaged in the business of manufacture, sale, distribution, giving away, dispensing, or possession of preparations and remedies, which do not contain more than two grains (0.1296 gram) of opium, or more than one-fourth of a grain (0.0162 gram) of morphine, or more than one-eight of a grain (0.0081 gram) of heroin, or more than one grain (0.0648 gram) of codeine or any salt or derivative of any of them in one fluid ounce (29.57 cubic centimeters) or, if a solid or semisolid preparation, in one avoirdupois ounce (28.3495 grams) or preparations and remedies of Indian Hemp for external use only, provided that such preparations and remedies are manufactured for retail trade as medicines and not for the purpose of evading the intentions and provisions of the law. When a pharmacist in charge of prohibited drugs in a drugstore transfers such drugs to his successor, he shall not be considered, with respect to such transfer, as wholesale dealer in prohibited drugs. SECTION 10. Importers, Manufacturers and Compounders . The S-5-1 should be issued only to importers, and the S-5-C to compounders, manufacturers or producers. An importer, as such, cannot manufacture, produce, or compound any narcotic drug or medicine containing them and neither can a manufacturer, compounder, or producer, as such, import narcotic drugs or medicines containing them. An importer, under an importer's tax-receipt only, cannot purchase narcotic drugs from local firms for sale or distribution at wholesale without first securing an S-4 tax-receipt as wholesale dealer. Importers, manufacturers, or compounders of prohibited drugs will not be required to secure privilege tax-receipts as wholesale dealers for the disposal of the drugs imported, manufactured, produced, or compounded by them. But those desiring to dispose of said drugs at retail should secure retail dealer's privilege tax-receipts. A pharmacist holding an S-3 tax-receipt as a retail dealer in prohibited drugs and who fills prescriptions of registered physicians in the preparation of which he used a portion of prohibited drugs from the original packages or containers, is not required to secure an S-5 tax-receipt as a compounder. SECTION 11. Laboratory Use . Chemists occupying an independent status and not that of an employee, who, being thereunto lawfully entitled, make analysis of narcotic drugs or preparations or use of such drugs in analyzing other substances in a laboratory, and other lawfully entitled persons who obtain and use in a laboratory narcotic drugs or preparations for the purpose of research, instruction, or analysis, if not registered as a compounder, importer or manufacturer and non manufacturing or compounding narcotic drugs or preparations for sale or removal for consumption or sale, are liable to tax at the rate of P6 per annum . SECTION 12. Internal Revenue Tax . An internal revenue tax at the rate of five centavos per thirty grams and any fractional part thereof in package shall be paid by the importer, manufacturer, producer, or compounder of opium, coca leaves, synthetic narcotic drugs, any compound, salt, derivative or preparation thereof, imported into or produced in the Philippines and sold or removed for consumption or sale, which shall be in addition to any import duty on such narcotic drugs and shall be paid immediately before removal from the place of production, if produced in the Philippines, or if imported, before the release of such drugs from the custom house. (a) Amount of tax . The tax is five centavos per thirty (30) grams of fraction thereof in each package consisting of taxable unit. For instance, the tax on a package containing thirty-one grams will be ten centavos. The tax on a package containing less than thirty (30) grams will be five centavos. The tax is measured by the entire content of a taxable package or container, not by the weight of the narcotic content therein. (b) Unit of Tax . With the exception noted in the succeeding paragraph, the taxable unit is the smallest individual package or container. Thus, if a manufacturer sells a preparation in packages containing five grams each and puts such five packages into a larger container, the tax is not five centavos on the outer container but on each of the inner packages. (c) Ampoules . When ampoules or other hermetically sealed units, each containing only a single dose, are put up in packages holding not more than 12 units, the tax may be paid on the joint contents of the entire number of units. A new tax liability will attached whenever a new derivative, compound, or preparation is produced, whether or not the tax has been paid on the component ingredients or parts thereof. Thus, imported opium is subject to one tax, morphine produced in this country from such imported opium is subject to another tax, a preparation manufactured by the use of such morphine also will be subject to tax and so on. Preparations and remedies coming within the provisions of section 7 of the Law are not subject to tax. Manufactured narcotic drugs or preparations which are subsequently exported are subject to tax whether manufactured for export or not. SECTION 13. Transfer Tax . Each transfer of marihuana to a person within the country is subject to tax. The tax is due whether the transferor is in the Philippines or elsewhere. The tax applies to every transfer, no matter how often the same material may be transferred. It is no basis of exemption that a transferred article was produced from material in the transfer of which the tax has been paid. Amount of Tax . Where the transfer is to a taxable person who has duly registered and paid his privilege tax mentioned in section 4, the transfer tax is at the rate of P2 per thirty grams or fraction thereof. If the transfer is to a person who has not registered and paid the privilege tax aforementioned, the tax is at the rate of two hundred pesos per thirty grams or fraction thereof. SECTION 14. Repacking . Repacking narcotics is production within the intent of the law and narcotics so produced are taxable regardless of any tax previously paid thereon. Retail druggists may, under the conditions indicated in section 4 under the hand of "Prescription compounding",fill prescriptions without payment of tax on the narcotics furnished in such manner. SECTION 15. International Movements-Exports . Manufactured narcotic drugs or preparations which are subsequently exported are subject to tax whether manufactured expressly for export or not. In transit shipments . Narcotic merchandise arriving in a port of the Philippines, shown by the shipping papers, i.e.,either the bill of lading, manifest, or invoice, to be intended for transportation through the port, or through the Philippines to another country, and which is permitted by the Commissioner of Internal Revenue to be transported to a foreign destination is not subject to tax. SECTION 16. Manner of Payment . The internal revenue tax of five centavos per 30 grams is paid by the attachment to the package forming the taxable unit of a stamp or stamps in sufficient amount. One or more stamps of an appropriate size shall be so affixed as to securely seal the package. In the case of bottles, cans, or other containers with stoppers, lids, or other removable closing devises, the stamp or stamps shall seal the stopper, lid or other closing device at two opposite points. In the absence of appropriate stamps, this internal revenue tax may be paid on official receipts which should be duly recorded in the record book showing the date of payment, amount paid, number of packages and official receipt number. SECTION 17. Procurement of Stamps . Stamps for affixing to packages or containers of narcotics will be furnished only on requisition of persons registered under Schedule S-5-1 and S-5-C. The stamps are not transferable except to a successor in business who has registered and paid tax under Schedule S-5-I and S-5-C at the same location, but unused stamps may be redeemed. Upon receipt of these stamps in the Bureau of Internal Revenue the stamp auditing committee will verify and destroy the name by burning and upon receipt of a copy of a certificate of such destruction the Statistical Division will as soon as practicable, draw a warrant refunding the face value of the stamps destroyed which warrant will be forwarded, when properly accomplished, to the importer or compounder. SECTION 18. Marking of Containers . Each original stamped package containing a narcotic drug mixed with other ingredients shall show the name or kind of narcotic drug contained therein. If the narcotic drug is mixed with some other ingredient or ingredients, the kind and quantity of narcotic to the ounce shall be shown unless the preparation is prepared in accordance with the United States Pharmacopoeia or the National Formulary. If the preparation contains more than one kind of narcotic, the name and quantity of each to the ounce shall be indicated. If the drug or preparation is in tablet, pill, ampoule, or suppository form, the quantity of each unit shall so far as this law is concerned, for the entire net weight of the contents to be shown. The packages and their contents will, however, be subject to the provisions of the Food and Drugs Law and regulations issued thereunder. All narcotic drugs subject to internal revenue tax should bear the warning "may be habit forming".All packages containing synthetic narcotic drugs should bear on the label the international non-proprietary name of the drug established and recommended by the World Health Organization, in addition to the trade name to be used. SECTION 19. Identification Numbers . The manufacturer or producer of each package containing 30 grams or more of narcotic drugs or any of their salts or derivatives, and each package containing tablets, pills or preparations the drug content of which amounts to 30 grams or more, shall place thereon his name and location, and an individual identification number and shall make record of such number together with the name and address of the purchaser, so arranged that upon disclosure of the identification number the identity of the purchaser can readily be ascertained. Likewise a wholesale dealer shall keep a record showing how such package is disposed of, the manufacturer's name, location, and identification number, the name and address of the purchaser, and the date of disposal, so arranged that upon disclosure of the identity of the manufacturer and the identification number, the identity of the purchaser can readily be ascertained. SECTION 20. Cancellation of Stamps . Stamps will be cancelled by noting thereon in red or black ink or by perforation the date of cancellation. Stamp once affixed to one package or container cannot lawfully be removed and affixed to another. SECTION 21. Dual Liabilities . Any person conducting two or more classes of business at the same location must pay a separate tax with respect to each such class. SECTION 22. Several Places of Business . Generally a taxpayer must pay as many special taxes as he has places of business. Thus, if a concern has one or more separate branches where any of the various taxable businesses is carried on, the tax must be paid for each branch separately. However, a manufacturer, compounder or producer who has paid the tax as such, and who has a principal office or place of business separate and apart from the place where the actual manufacturing, compounding or producing is done, is not required to pay an additional tax with respect to such office or place of business provided that no merchandise except samples is kept thereat, on account of orders taken at such office or place of business for narcotics to be delivered from the place of manufacture, compounding or production. If sales are from the place of manufacture, compounding or production, from stock kept at such office or place of business, the tax as wholesale or retail dealer, or both, as the case may be, must be paid with respect to such office or place of business. No person is permitted to dispense or deal in narcotic drugs or preparations except upon orders received or engagements made at, with respect to, or by reason of, a fixed address. SECTION 23. Warehouses . The tax does not attach with respect to warehouse where narcotic drugs are stored, provided that no sales are made at such a place. SECTION 24. Partnerships . A partnership is subject to the same tax liability as an individual. Should either of the partners also individually engaged in a taxable activity, he will incur additional liability with respect to such activity. SECTION 25. Institutions . Hospitals, colleges, medical and dental clinics, sanitaria, and other institutions not expressly exempted from the tax are subject to the same special tax liability as other persons dealing in or handling narcotic drugs or preparations. SECTION 26. Principals . Principal and not their agents, are liable to the taxes imposed. Employers and other principals will be regarded as responsible for the acts of the employees and other agents within the scope of their employment. SECTION 27. Employees . An employee of a person who has registered and paid the tax will not himself incur liability to tax as long as he acts solely within the scope of his employment. However, an employee who, within or without the scope of his employment, does any unlawful act, will be held personally liable. SECTION 28. Nurses . Nurses are regarded as agents or practitioners of institutions under whose direction or supervision their duties are performed, and they are neither permitted to register, nor be in possession of narcotic drugs or preparations, except as such agents, or as patients. Any unused narcotic drugs left by a practitioner with a nurse, to be administered during his absence, upon discharge of the nurse must be returned to the practitioner, who will account for the drugs in his records. Any such narcotic drugs found in the possession of a nurse not at the time under the supervision of a practitioner shall be forfeited to the Government. SECTION 29. Traveling Salesmen . Traveling salesmen who merely solicit orders and forward them to their respective principals are not required to register or pay any tax. CHAPTER III Order Forms SECTION 30. Written Order Required . Except as otherwise provided, order forms are required for all transactions in narcotic drugs. Opium order books (BIR Form No. 26.01),import certificate books (BIR Form No. 26.08) and orders for importation of Exempt Preparations (BIR Form No. 26.04) may be secured from the Commissioner of Internal Revenue. (a) Restriction of the sales of import order, import certificate books and orders for importation of exempt preparations . Blank order forms may be obtained only by person who are duly qualified under the Philippine Narcotic Law and have legitimate use therefor. Opium order books shall be sold only to persons holding current schedule S tax-receipts except S-1, and Import certificate books (B.I.R. Form No. 26.08) only to persons holding current schedule S-5-1 tax-receipts, as importers. (b) Orders not transferable . A taxpayer to whom an opium order book (B.I.R. Form No. 26.01),an import certificate book (B.I.R. Form No. 26.08) and order for importation of exempt preparations (BIR Form No. 26.04) has been issued cannot transfer it to another except when no part of the books has been used, in which case the authority of the Commissioner of Internal Revenue must be secured before effecting the transfer. (c) Orders to be used consecutively . Opium orders (B.I.R. Form No. 26.01),order for importation (B.I.R. Form No. 26.08) and orders for importation of exempt preparations (B.I.R. Form No. 26.04) shall be used consecutively. If an order is cancelled or spoiled all copies thereof shall be forwarded to the Commissioner of Internal Revenue, or if it is lost or destroyed, an affidavit setting forth the circumstances of such loss or destruction shall be submitted to him. No order bearing a number following that of the order cancelled, spoiled, or missing, shall be acted upon by the said official unless the foregoing requirements are complied with. SECTION 31. Disposition of Narcotic Drugs . It shall be unlawful for any person to sell, barter, exchange, or give away any narcotic drugs, except in pursuance of an opium order and a permit from the Commissioner of Internal Revenue as provided for in these regulations. This requirement shall also apply to transfer of narcotic drugs from wholesale to retail within the same establishment. No manufacturing or compounding of any preparations shall be done without a permit duly approved by the Commissioner of Internal Revenue. Nothing contained in this section shall apply to: (1) A dealer selling, dispensing, or distributing any narcotic drugs to a consumer under and in pursuance of an original prescription of a registered physician, dentist, or veterinarian registered under these regulations or of a Government official authorized to prescribe narcotic drugs; (2) Physicians, dentists, veterinarians registered under these regulations who, in the course of their professional practice, administer such drugs to their patients upon whom they personally attend for legitimate medical purposes. (3) For lawful exportations. (4) For the sale, distribution, giving away, dispensing, or possession of preparations and remedies mentioned in section 71 provided that such remedies and preparations are manufactured, sold, distributed, given away, dispensed, or possessed as medicines and not for the purpose of evading the intentions and provisions of the law and that a record of dispositions is kept as required by section 73, and (5) Duly registered persons with a current schedule S tax-receipt who dispose of narcotic drugs on personal written emergency orders in accordance with and under the circumstances outlined in section 36 of these regulations. SECTION 32. Local Purchases of Narcotic Drugs . Upon receipt by the Commissioner of order forms, the signature on such order form shall be compared with the signature appearing on the application for registration (B.I.R. Form No. 26.13).Unless the Commissioner is satisfied that the order is authentic it will not be honored. (a) Execution of forms . Order forms are issued in quintuplicate and shall be executed in quintuplicate. The attachment of extra sheets to order forms is not permitted. If one order form is not sufficient to include all the items of an order, a second form shall be used. The order forms are intended solely to cover disposition of narcotic drugs and preparations to registered persons. Separate order books should be used for the compounding, wholesaling and retailing business. They shall not in any case be used as prescriptions. (b) Manner of Preparation . The order forms shall become a part of the permanent records of the registrant filling them, and are required by law to be kept available for inspection for a period of five years. The importer, manufacturer or wholesaler should insist for his own protection that the order forms be prepared in such a manner as to render their subsequent alteration both difficult of accomplishment and easy of detection. Purchasers should also be careful to protect order forms signed by them against subsequent alteration. Official order forms for the purchase of taxable narcotic drugs should be prepared by the use of a typewriter or ink, and manufacturers and wholesale dealers should return unfilled any order form executed in a less permanent manner. The date when the order is prepared, the name and address and current S tax-receipt of the purchaser shall be entered in the space provided therefor. Only one item should be entered on each line and not more than six items shall be entered on a single form. An item shall consist of one or more packages or bottles of the same kind and size; two or more such packages or bottles shall always be regarded as a single item and shall never be counted on the form as two or more items. A separate item shall be made for each article of different description or size. The purchaser shall show with respect to each item the number of packages, in terms of kilos, grams, ounces, grains, pills or tablets (indicating size in case of pills or tablets),if in a solid form, or in terms of liters, gallons, pints or ounces, if in liquid form; the name of the article desired, and the name and the quantity of the narcotic drugs contained in the article if it is not itself a pure narcotic drug. (c) Qualifications of Purchaser . The purchaser shall at the time the order is submitted be registered and shall have paid the internal revenue taxes necessary to qualify him up to the end of the calendar year. The purchaser shall likewise be qualified for the year within which the merchandise is received. Any person executing and presenting an order form who, at the time of such presentation is not duly registered and has not paid the necessary internal revenue taxes, will be liable to the penalties provided for by law. SECTION 33. Manner of Approval . Upon receipt of (B.I.R. Form No. 26.01) in quintuplicate, the Commissioner or his duly authorized representative will signify his approval by executing the permit portion of the form. Upon approval, the same should be entered in a book for the purpose, and numbered consecutively, the number appearing in the permit being the same appearing in the record book. The original and duplicate will be sent to the person on whom the order is made, who will furnish the purchaser with the duplicate that should accompany the drugs, one copy will be sent to each of the Revenue District Officials of the buyer's province and the seller's province for checking against their respective record books, and the remaining copy filed. If the order form is brought personally by the registrant, the file copy should bear the notation "Personal",and if brought by a representative, he should sign the file copy in order to get delivery of the original and duplicate copies mentioned above. The provisions of this article shall apply to domestic purchases made by the Purchasing Agent and by national, provincial, municipal or city officials in their official capacity. SECTION 34. Alterations . No alteration, erasure, or change of any description may be made in any order by any person, after approval by the Commissioner of Internal Revenue. If for any reason, a dealer could not fill an order for narcotic drugs duly approved by the Commissioner of Internal Revenue, the dealer shall return both copies of the order to the Bureau of Internal Revenue within fifteen days from the date of approval of the said order, with a statement of the reason for such failure. This obligation, however, shall devolve upon the purchaser in case the opium order duly approved by this Office is presented personally by him or through his representative to the dealer who is unable to fill the same. Should the person on whom an order for narcotic drugs is made, be unable to supply the quantity ordered, he shall notify this Office in writing of the amount available which in no case should be more than the original quantity approved, and return both copies to this Office for the necessary corrections. Upon receipt, the changes should be noted in all five copies of the order. SECTION 35. Procedure in Case of Loss . When narcotic drugs are lost by theft, or otherwise lost or destroyed in transit, the consignee shall immediately file with the Commissioner of Internal Revenue a sworn statement of the facts, including a list of the narcotic drugs stolen, lost or destroyed, and documentary evidence that the local authorities were notified. A copy of the sworn statement shall be retained and filed with the narcotic records of the consignee. A loss in transit does not authorize a vendor to duplicate a shipment on the same order form. A separate order form covering each and every shipment of narcotic is required. SECTION 36. Filling of an Emergency Order . In cases of emergency where life or health is endangered, an order in any form duly signed by the purchaser may be sent to the dealer who may supply the kind and quantity of the narcotic drugs ordered. The dealer shall then prepare a signed statement fully explaining the circumstances of the case and submit said statement, together with the regular opium order (B.I.R. Form No. 26.01),in quintuplicate properly accomplished by the purchaser immediately after receiving the drugs to the Commissioner of Internal Revenue not later than the business day following the day the order was filled, if in the City of Manila or within a reasonable time, if in the provinces. The disposition of the copies of the opium order is the same as that outlined in section 33 hereof, except that one copy will be sent to the purchaser and another copy to the dealer who filled the order. Should such an explanation be unsatisfactory or should there be an indication of an abuse of this privilege, the corresponding action will be taken by the Commissioner of Internal Revenue. SECTION 37. Returned Goods . A person registered in any class may return narcotics to the person from whom obtained on an order form of the latter addressed to the former, who shall not be considered a wholesale dealer by reason thereof, and approved by the Commissioner of Internal Revenue. The order form should, however, contain a notation that the drugs therein described are merely returned goods. SECTION 38. Importation of Narcotic Drugs . Narcotic Drugs may only be imported under a permit issued by the Commissioner of Internal Revenue pursuant to an application therefor, and after determination by the said Commissioner that the quantity requested in the application is necessary to provide for, and will be applied to, medical and legitimate uses only. An exception to so much of this rule as requires a permit may be made in the case of an emergency which, in the judgment of the Commissioner, so affects the welfare of all or a large proportion of the population as to justify such extraordinary action. No importation by mail shall be permitted. Application for importation of narcotic drugs should be made in writing stating the name and address of the exporter, the kind and quantity to be imported, the stock on hand of the items being imported the name and address of the importer, and their current S-5-I tax-receipt. Only upon receipt of a reply from the Commissioner of Internal Revenue shall the importer accomplish (B.I.R. Form No. 26.08). SECTION 39. Who May Import . In exercising the powers and discharging the duties conferred upon him by law with respect to the importation of narcotic drugs, the Commissioner shall take such action as in his opinion will effectuate the intent and purpose of the law. In determining whether any applicant shall be permitted to import narcotics the Commissioner shall consider the character and standing of the applicant, his production facilities and trade connections whether there is reasonable probability that he will apply the narcotic drugs imported by him to medical and legitimate purposes, whether better quality of narcotic drugs, or any other factor which the Commissioner deems appropriate to consider in carrying out the policy mentioned. In the case of new applicants, the Commissioner shall also consider whether the allotments to them of shares in the amount of narcotic drugs determined by him to be necessary for medical and legitimate uses would probably have the effect of reducing or rendering uncertain the supply of narcotic drugs available to other importers already engaged in the importation of narcotic drugs as to endanger the efficient administration of the Philippine Narcotic Law. SECTION 40. Preparation of Import Certificate . The import certificate shall be prepared in sextuplet in (B.I.R. Form No. 26.08),but such certificate shall not be valid unless signed by the Commissioner or his duly authorized representative. Import certificates shall be serially numbered, the six copies of a given import certificate to bear the same serial number. Each copy of the certificate shall have printed thereon the disposition to be made thereof thus: the original (pink) "Copy for the exporter through the importer";duplicate (blue, "Copy for the importer to be presented to the Bureau of Customs";triplicate (yellow) "Copy for the competent authority of the exporting country";quadruplicate (green) "Copy for the Philippine Consulate";quintuplicate (orange) "Copy for the Bureau of Customs" ;sextuplet (white) "File copy". Each certificate shall bear a notation to the effect that the Commissioner is satisfied that the consignment proposed to be imported is required for legitimate and medical or scientific purposes. Each certificate shall also be dated and shall certify that the importer named therein is permitted under the provisions of the Philippine Narcotic Law, to import, thru the port named, one shipment of not to exceed the specified quantity of narcotic drugs. All import certificates issued shall be entered in a register kept by the Commissioner for that purpose. No import certificate shall be altered or changed by any person alter being signed by the Commissioner, and any change or alteration upon the face of the import certificate after it shall have been signed by the Commissioner, shall render it void and of no effect. Import Certificates are not transferable. SECTION 41. Manner of Approval . Upon receipt of (B.I.R. Form No. 26.08) accompanied by the letter mentioned in section 38, the same if correctly accomplished, shall be approved by the Commissioner by executing the certificate portion of all the copies of the form. The six copies shall be signed by the Commissioner or his duly authorized representative and facsimiles of signatures shall not be used. SECTION 42. Disposition of Copies of Import Certificates . The original copy, together with the duplicate, shall be transmitted to the importer who will retain the duplicate copy on file as his record of authority for the importation and transmit the original copy of the permit to the foreign exporter. The foreign exports will submit the original copy of the import certificate to the proper governmental authority in the exporting country (if required as a prerequisite to the issuance of an export authorization).The triplicate copy shall be forwarded to the Philippine consulate nearest the state or country of exportation. The quintuplicate shall be forwarded to the Commissioner of Customs. The sextuplet copy of the import certificate shall be retained on file in the office of the Commissioner. SECTION 43. Effect of Permit to Import . An import certificate or special permit duly signed and issued shall be authority to import, by the importer named therein, one shipment only not to exceed the maximum quantities of the narcotic drugs specified in the import certificate or special permit from a specified foreign exporter, said shipment to be made and received in the country on or before the date indicated in the import certificate or special permit unless for good cause shown, the Commissioner allows a longer period within which the shipment is to be made. Partial shipments will not be allowed. When the importation has been effected or when the period fixed for importation has expired, the copy of the export authorization sent by the competent authority of the exporting country, should be returned specifying the amount of narcotic drugs actually received or that no import has taken place. If the shipment made under the import certificate or special permit is greater than the maximum amount of narcotic authorized to be imported under the import certificate or special permit as determined by the customs officer, such difference shall be seized and forfeited to the Government. If the shipment is less than the amount authorized to be imported under the import certificate or special permit as determined by the customs officer, the balance of the allotment will remain available to the importer pursuant to such import certificate or special permit as are requested and issued during the remainder of the calendar year to which the allotment is applicable. SECTION 44. Cancellation of Import Certificate and Special Permit . If on the date an import certificate or special permit expires the narcotic drugs listed therein have not been received in the Bureau of Customs, the import certificates or special permit is automatically cancelled and no subsequent importation of narcotic drugs by virtue of the said cancelled import certificate or special permit shall be allowed. Any narcotic drug received in the Bureau of Customs after the date of expiration of the import certificate or special permit previously authorizing its importation into the Philippines shall be returned immediately to the exporter at the expense of the importer. An import certificate or special permit may be cancelled after being issued, at the written request of the importer, stating the reasons for such cancellation. SECTION 45. Importation of Exempt Preparations . Persons who wish to import preparations and remedies specified in section 71 shall submit BIR Form No. 26.04 in sextuplet. If approved, the Commissioner of Internal Revenue or his duly authorized representative will sign it by executing the permit portions of all copies of the form. The disposition of the copies shall be in accordance with the notation marked on each copy. SECTION 46. Forfeiture of a Shipment of Narcotic Drugs . A shipment of narcotic drugs may be forfeited under any of the following grounds: (1) Failure of the importer to obtain an import certificate or special permit from the Bureau of Internal Revenue before sending his order for the said narcotic drugs. (2) Unauthorized alteration or erasure on the import certificate or special permit or failure of the shipment to corresponding with the terms and conditions embodied in the said certificates; or (3) Importation of narcotic drugs in excess of the quantity authorized in the import certificate or special permit, in which case, the excess shall be subject to forfeiture. SECTION 47. Duties of Importers . Upon receipt of the narcotic drugs so ordered in the Bureau of Customs, the importer shall present to the Commissioner of Customs his duplicate copy of the import certificate or special permit as his authority to take delivery thereof. It shall be the duty of the importer to notify in writing the Commissioner of Internal Revenue within ten (10) days from the date of his receipt from the Bureau of Customs of the narcotics ordered by him furnishing the following data: the serial number of the import certificate or special permit covering the particular shipment received by him, the date of clearance from the customshouse, the import entry number, the name of the person from whom imported, country from which imported and the kind and quantity of the narcotic drugs received by him. SECTION 48. Exportation of Narcotic Drugs . No person in any manner export or take out of the Philippines any narcotic drug, nor shall any carrier receive for exportation, or export or carry out of the Philippines any narcotic drug, unless and until a permit in due form, to export the narcotic drug in each instance shall have been issued by the Commissioner of Internal Revenue. A dealer desiring to export narcotic drugs shall present to the Commissioner of Internal Revenue an import certificate or permit (and a translation thereof if in a foreign language) or a certified copy of such license or permit issued by the competent authorities in the country of destination, or other documentary evidence deemed adequate by the Commissioner showing that the merchandise is consigned to an authorized permittee, that it is to be applied exclusively to medical and legitimate uses within the country of destination, that it will not be re-exported from such country, and that there is an actual shortage of and a demand for the merchandise for medical and legitimate uses within such country. Verification by Philippine consular officials of signature of foreign import licenses will be necessary in case of doubt. Each application to export shall show the exporter's registry number and current S tax-receipt and shall show the name and detailed description of the narcotic drug or preparation desired to be exported, the net quantity thereof, the number and size of packages or containers, the name and quantity of the narcotic drug contained in any preparation being stated, the application shall include the name, address, and business of the consignee, the foreign port of entry, the port of exportation, the approximate date of exportation, the name of the exporting carrier, or vessel (if known, or if unknown it should be stated how shipment will be made, exports of narcotic drugs by mail being prohibited).The application shall be signed by the exporter or by his duly authorized representative, and shall contain the address from which the drugs will be shipped for exportation. The exportation, however, of herein is hereby prohibited. SECTION 49. Disposition of Copies of Export Permit . If, from the facts presented in the application, the Commissioner finds it proper to permit the requested exportation, an export permit shall be prepared in sextuplet in the office of the Commissioner, each of which shall be market as to disposition and distributed in accordance with the following purposes; the original, together with the duplicate copies, shall be transmitted to the exporter, the original to accompany the shipment and the duplicate to be retained by him as his record of authority for the exportation; the triplicate to be forwarded to the office in the country of destination which issued the import certificate or other documentary evidence upon which the export permit is founded; the quadruplicate to be forwarded to the Philippine consulate nearest the state or country of importation; the quintuplicate to be forwarded to the Commissioner of Customs; and the sextuplet to be retained on file in the Office of the Commissioner. SECTION 50. Special Conditions Relative to Export Permits . Each export permit shall be serially numbered and predicated upon a separate import certificate or documentary evidence, and not more than one shipment shall be made thereon. All export permits shall be entered in a register kept for the purpose. Export permits are non-transferable. An export permit shall not be valid after the date specified therein, which date shall conform to the expiration date specified in the supporting import certificate or other documentary evidence upon which the export permit is founded, but in no event shall the date be subsequent to three months after the date of the permit issued. Any unused export permit shall be returned by the permittee to the Office of the Commissioner for cancellation. No export permit shall be issued for the exportation of any narcotic drug to any country when the Commissioner has information to show that the estimates submitted with respect to that country for the current period, under Article 5 of the Narcotic Limitation Convention of 1931, have been, or considering the quantities to be imported, will be exceeded. If it shall appear, through subsequent advice received from the Permanent Central Opium Board, that the estimates of the country of destination have been adjusted to permit further importation of the narcotic drug, an export authorization may then be issued, if otherwise permissible. On the completion of the export or on the expiry of the time limit fixed therefor, the copy of the import certificate issued by the Government of the importing country shall be returned, specifying in the endorsement, the quantity actually exported or that as export has taken place. SECTION 51. In Transit Shipments . No shipment of narcotic drugs from one country to another shall be allowed to pass any port of the Philippines unless it is accompanied by an export authorization issued by the proper authorities of the exporting country, and it shall be the duty of the Commissioner of Customs of the port through which such shipment passes to demand the exhibition of the export authorization covering the same and to note on any convenient space therein the fact that the said authorization has been exhibited to him. Articles in transit, manifested merely as drugs, medicines, or chemicals without evidence to satisfy the Commissioner of Customs that they are non-narcotic, shall be detained and subjected at the carrier's risk and expense for examination as may be necessary to determine whether they are of a narcotic character. To avoid inconvenience, the carrier should not accept in transit shipments of such articles unless accompanied by property verified certificates of the shippers, specifying the items in the shipment and stating whether they are narcotic or not. SECTION 52. Duties of Customs Officer . Upon the receipt in the Bureau of Customs of a package of imported narcotic drugs, and before delivery thereof to the importer, the Commissioner of Customs, or his duly authorized representative, shall examine the contents of the package thereof and verify the same against his copy of the import certificate or special permit issued by the Bureau of Internal Revenue noting the result of such verification upon said copy of the import certificate or special permit which he should return to the Commissioner, of Internal Revenue during the first ten days of the month following the receipt of the verified shipment of the narcotic drugs. If the narcotic drugs have not arrived within the period specified in an import certificate (B.I.R. Form No. 26.08),and special permit (26.04),it shall be the duty of the Bureau of Customs to return within ten days after the date of expiration the expired copies with the corresponding notation. The Bureau of Customs shall cause such arrangements to be made as will insure the safe-keeping of the narcotic drugs while in the Customs store. No delivery of narcotic drugs to the importer from the customshouse shall be permitted until the Commissioner or his representative shall be satisfied and shall note on the delivery permit, after personal examination, that the importer has taken all proper precautions for the safe transportation of the narcotic drugs from the customshouse to the importer's premises and that the internal revenue tax mentioned in section 12 has been paid. It shall be the duty of the Commissioner of Customs or his duly authorized representative to return an export authorization to the Bureau of Internal Revenue during the first ten days of the month following that in which the narcotic drugs listed therein have been exported with the notation as to the vessel on which the shipment was made, and the export entry number of such shipment. SECTION 53. Discontinuance of Business . Holders of S-3, S-4 and S-5-I and S-5-C tax-receipts before retiring from business shall inform the Commissioner of Internal Revenue of their intention to do so, and report the kind and quantity of narcotic drugs that they may still have in their possession. Before actually retiring from business, the taxpayer shall effect the transfer of his stock of narcotic drugs to another pharmacist possessing an S-3, S-4, S-5-I or S-5-C tax-receipt, who should execute an order on B.I.R. form 26.01, addressed to the retiring pharmacist. The order which should contain a complete list of the kind and quantity of the narcotic drugs to be transferred shall then be forwarded to the Commissioner of Internal Revenue for approval. If the narcotic drugs cannot be transferred for lack of a transferee, the retiring pharmacist shall deposit his stock of prohibited drugs if in Manila and Quezon City, with the Opium Custodian Committee, if in the province, with the Provincial Commander, Philippine Constabulary, of the province in which he has his place of business. All unused order forms should be returned to the Commissioner of Internal Revenue for cancellation. In case an S-3 tax-receipt has been issued in the name of a drugstore and opium orders are filled only for and in its name by a pharmacist in its employ, the owner of the drugstore shall, upon resignation of the said pharmacist, notify the Commissioner of Internal Revenue this fact and state the name of the new pharmacist whom he has employed and authorized to order and dispense prohibited drugs for and in the name of his drugstore. The incoming pharmacist should assume responsibility of the balance of narcotic drugs received from the outgoing pharmacist. If the drugstore ratings from the business covered by an S tax-receipt the procedure outlined in the next preceding paragraph shall be observed. SECTION 54. Filing of Orders . The original shall be filed and preserved for a period of five years by the seller. The duplicate shall be kept on file by the purchaser for a like period. Any order form which is improperly executed or mutilated so as to make it unusable, shall not be destroyed, but all copies shall be forwarded to the Commissioner for cancellation. SECTION 55. Loss of Stolen Order Forms . Whenever any used or unused order forms are stolen from, or lost by, any person registered under the Narcotic Drugs Law, he shall immediately, upon discovery of such theft or loss, report the same to the Commissioner of Internal Revenue stating the serial number of the forms stolen or lost. If an entire book of order forms is lost or stolen, and the registrant is unable to state the serial numbers of the order forms, he shall report the theft or loss to the Commissioner in lieu of the numbers of the forms contained in such book, the name and address of the registrant, and the approximate date of purchase thereof. If any unused order form reported stolen or lost is subsequently recovered or found, the Commissioner of Internal Revenue shall be notified thereof. SECTION 56. Government Officials Required to Use Order Forms . Exempt officials mentioned in section 2(i) who purchase narcotic drugs from local firms, shall secure opium orders (B.I.R Form No. 26.01) and use them in the purchase of such drugs in the manner prescribed in section 32 hereof. CHAPTER IV Exempt Officials SECTION 57. Exempt Officials . Officials and employees of the national, provincial, city or municipal governments or any political subdivisions thereof, and of government-owned or controlled corporations, who in the exercise of their official duties engaged in any of the activities herein described are not required to register, or provide themselves with Schedule S tax-receipts nor pay the internal revenue taxes when they compound or produce preparations containing narcotic drugs, but their right to such exemptions shall be evidence as hereinafter provided. They shall, however, keep records of all transactions in narcotic drugs as provided in Section 70. SECTION 58. Military Officers . On or before January 1 of each year, the Surgeon General of the Armed Forces of the Philippines shall furnish the Commissioner of Internal Revenue, with a list showing the names, addresses, and official status of officers (preferable pharmacists, physicians, dental surgeons and veterinarians) authorized to obtain narcotic drugs for official use. In case of new assignments, amendatory lists showing additions to, eliminations from, or other changes to be made in previous lists will also be furnished. With respect to procurement of narcotic drugs and keeping of records, see sections 32, 38 and 70. SECTION 59. Civil Officers . Each national, provincial, or city or municipal officer of the Government who is engaged in any activity mentioned in the Philippine Narcotic Law and who claims exemption from registration and tax under the law shall file with the Commissioner a certificate showing the official status and official address of the person claiming exemption. In the case of transfer of station or separation from the service, he shall notify and inform the Commissioner of the balance of the narcotic drugs under his responsibility. SECTION 60. Orders and Prescriptions . Orders and prescriptions for taxable narcotic drugs and preparations prepared or issued by exempt officials as such shall be prepared on official order forms (B.I.R..Form No. 26.01) in the former and in the case of prescriptions, shall be prepared on official stationery, and shall show besides the requirements mentioned in section 65 the name, title and official address of the person issuing the same, and shall contain a notation on its face "Issued in my official capacity." If an official engaged in a private business or privately practices a profession in which narcotics are manufactured, administered, or given away, such official shall register and pay the internal revenue tax for such private activity, and the narcotics for such private purposes shall be secured upon regular order forms. Officers of the medical corps of the Armed Forces, in the course of official medical treatment of army personnel, and members of their official families entitled to receive such treatment, are required to issue prescriptions for these patients which may call for narcotic drugs or preparations. Under circumstances where the drug or preparation required by the patient for medical use cannot be furnished from official stocks, it is necessary that it be obtained pursuant to the official prescription from a drugstore duly qualified by registration under the Philippine Narcotic Law to fill narcotic prescriptions. Such prescriptions, issued in the course of official professional practice only, and prepared on official blanks or stationery and otherwise meeting the requirements of the Narcotic Regulations relating to narcotic prescriptions, may be filled by a duly registered druggist although they do not bear a registry number and current S-tax-receipt of the issuing practitioner; provided that they bear the signature, title and corps of the issuing medical officer and the notation "Issued in my official capacity". This procedure shall not apply in the case of prescriptions written by an army medical officer in the treatment of a private, i.e., a patient not entitled to receive medical treatment from the physician in the latter's capacity as a service medical officer. In prescribing and dispensing narcotic drugs to such private persons, the office is subject to all requirements of the Philippine Narcotic Law, including registration and payment of tax, as are imposed upon other physicians conducting private medical practice. Prescriptions issued by exempt officials shall be filled only by registered retain dealers who will be held liable for filling an improperly prepared prescription under section 3 of the law. After filling, orders and prescriptions of exempt officials shall be filed with the regular narcotic order and prescriptions. SECTION 61. Enforcement Officers . Customs Agents, inspectors of the Bureau of Health in connection with their duties are entitled to procure from any person registered under law, samples of narcotics, and registrants may lawfully furnish to any such persons for the purpose stated the required samples, taking a receipt therefor, and furnishing the Commissioner with a copy thereof. SECTION 62. Ocean Vessels . Subject to a determination by the Commissioner of Internal Revenue of the necessity and propriety in such case, ocean-going vessels and commercial air transports of foreign registry engaged in the international trade may purchase narcotic drugs in reasonable quantities for stocking medicine chests and dispensaries and for stocking first aid packets or medicine chests on life rafts carried aboard such craft. Narcotic drugs may be purchased in the case of ocean vessels, by the physician or surgeon employed in such vessel who should be duly licensed to practice his profession in some state or country; in the case of air transports by the chief medical officer thereof, through special order forms to be furnished by the Commissioner of Internal Revenue, after an application has been filed. If the order covers replenishment units, after the initial supply, the application shall state in detail the circumstances which make replenishment necessary, including an accounting for all narcotics previously disposed of. The Commissioner may require any further explanation of, or information concerning, any order that he may deem necessary. cdtech CHAPTER V Retail Dealers, Practitioners, Dealers in Exempt Preparations and Laboratories SECTION 63. Who May Issue Prescriptions . A prescription for narcotic drugs may be issued only by a physician, dentist, veterinary surgeon, or other practitioners who have duly registered and paid their current S-2 privilege tax or by an exempt official. SECTION 64. Purpose of Issue . A prescription, in order to be effective in legalizing the possession of unstamped narcotic drugs must be issued for legitimate medical purposes. The responsibility for the proper prescribing and dispensing of narcotic drugs is upon the practitioner, but a corresponding liability rests with the druggist who fills the prescription. An order purporting to be a prescription issued to an addict or habitual user of narcotics, not in the course of professional treatment but for the purpose of providing the user with narcotics sufficient to keep him comfortable by maintaining his customary use, is not a prescription within the meaning and intent of the law, and the person filling such an order, as well as the person issuing it, shall be charged with the violation of the law. Prescriptions issued regularly, calling for narcotic drugs or preparations containing narcotic drugs to be administered upon definite patients of doubtful authenticity, should not be honored or filled, inasmuch as such prescriptions are undoubtedly issued for the benefit of drug addicts and therefore illegal. Patients requiring the regular use of narcotic drugs allegedly for the relief of pain not caused by addiction to opium or other narcotic drugs, should present a certificate of the Board of Medical Examiners to the effect that they really need such treatment. However, they should obtain their supply of narcotics through an opium order signed by their attending physician and approved by the Commissioner, and not through medical prescriptions. A monthly clinical chart in duplicate should be submitted to the Commissioner of Internal Revenue showing the date and hour of disposal, the quantity used and a summary of the amount used during the month. Prescriptions calling for narcotic drugs are issued for definite patients and for the purpose of giving them instant relief from pain. Accordingly, a prescription sent through the mails should not be honored, or filled, inasmuch as their evident purpose is to enable the sender to keep in stock narcotic drugs to anticipate future needs. Orders of this kind should be made in an Opium order form duly approved by this Office. SECTION 65. Prescription Requirements . Every prescription for narcotic drugs or medicinal preparations' issued by physicians, dentists and veterinarians shall show the exact quantity of the drugs prescribed, the numbers of the current S tax-receipts, the location of the offices of such persons and the names and addresses of the persons for whom prescribed. Such prescriptions shall be written personally, dated and signed by the practitioner issuing the same. All prescriptions shall be dated as of and signed on the day when issued and shall bear the full name and address of the patient, the name, address, registry and current S tax-receipt of the practitioner. A physician may sign a prescription in the same manner as he would sign a check or legal document, as for instance, "J.G. Reyes","Jose G. Reyes",or "Jose Garcia Reyes".Prescriptions should be written in ink or indelible pencil or typewritten and signed personally by the practitioner. The duty of preparing prescriptions is upon the practitioner, and he is liable to the penalties provided by law in case of failure to insert the information required by law. A corresponding liability rests with the druggist who fills the prescription not prepared in the form prescribed by law. A physician may at any time and in one prescription in which the patient's name should be indicated prescribe narcotic drugs not to exceed the following: Morphine Amps. or hypo. tabs. gr. (.0162 gm.) 3 Morphine Amps. or hypo. tabs. 1/6 gr. (.0108 gm.) 3 Pantopon Amps. or hypo. tabs. 1/3 gr. (.0217 gm.) 3 Codeine hypo. tabs. and gr. 6 Pulmosan Ampules 6 Morphine Amps. or hypo. tabs. 1/8 gr. (.008 gm.) 3 Codeine and Demerol tabs 10 Demerol Ampules 3 Ampule or H.T. containing gr. morphine or any of its salts 6 Ampule or hypodermic tablets containing synthetic narcotic drugs such as demerol, delophine, dolosal 3 Tablets for oral administration containing codeine. 10 Tablets of oral administration containing synthetic narcotic drugs demerol, delophine, dolosal 10 Tablets for oral administration containing dihydro-codeinone or other morphine derivates 10 Ampules containing other kinds of narcotic drugs except papaverine 3 Ampules containing papaverine, narcotine, and other isoquinoline derivatives of opium 10 Tablets for oral administration containing papaverine, narcotics and other isoquinoline derivatives of opium 20 SECTION 66. Who May Fill . A prescription for narcotic drugs may be filled only by a registered retail dealer, or any exempt official. No dealer shall refill a prescription for narcotic drugs or medicinal preparations containing them or fill a similar prescription which he suspects to have been fraudulently issued or obtained. As a general rule, the partial filling of narcotic prescriptions is not permissible. If, however, a dealer is unable to supply the quantity called for in a prescription and an emergency arises, he may supply a portion of the drugs called for by the prescription, provided that he makes a suitable notation on the face of the prescription of the quantity furnished and the reason for not supplying the full quantity on the back of the prescription and advices the issuing practitioner thereof. No further quantity shall be to supplied except open a new prescription. The furnishing of narcotics pursuant to telephone advice of practitioners is prohibited, whether prescriptions covering such orders are subsequently received or not, except that in an emergency a druggist may deliver narcotics through his employee or responsible agent pursuant to a telephone order, provided that the employee or agent is supplied with a properly prepared prescription before delivery is made, which prescription shall be turned over to the druggist and filed by him as required by law. SECTION 67. Prescription of Filed Prescriptions . The dealers filling prescriptions for narcotic drugs shall keep them in a separate file in such manner as to be readily accessible to inspection by investigating officers, for a period of not less than five years. SECTION 68. Labels on Containers . The dealer filling a prescription shall affix to the package a label showing his name and registry number of the practitioner issuing the prescription. SECTION 69. Records to be Kept by Dealers . All dealers registered under the provisions of these regulations and exempt officials mentioned in Chapter IV shall be held strictly responsible for any narcotic drug or any preparations containing them dispensed by themselves or their employees. For each kind and each size of narcotic drugs or preparations, the dealer must keep a separate record consisting of debit and credit accounts. The drugs or preparations on hand, if any, and these subsequently received shall constitute the debit entries in the record. The drugs or preparations sold or disposed of shall constitute the credit. A separate line shall be used for each entry which must be made legibly in ink and in chronological order. At the end of each month a balance shall be struck showing in red ink the stock on hand of each particular kind of narcotic drugs or preparations, the size of the containers thereof, and the total narcotic contents of all the packages covered in the entry, which shall be carried forward to the account for the succeeding month. No balance, however, need be stricken off for the succeeding month, if after the last balance, no sale or purchase of the particular narcotic drug mentioned in the corresponding account has been made. Such records, before using shall be presented to the Commissioner of Internal Revenue or his duly authorized representative and shall be kept for a period of five years after the date of the last entry for inspection by investigating officers. Before any record book is presented for registration, there shall be placed on the front cover by the owner thereof an identification as to the kind of record book, registry, number, the name and address of the owner, and his kind of business. The pages shall be serially numbered in a permanent and legible manner. Every record book shall be serially numbered and if approved the following authentication shall be made by the approving officer on the reverse side of the front cover thereof. "This _____________, Volume No.________ with ______ pages or sheets, is approved on this ______ day of __________, 19 ___, for the purposes of Narcotic Drug Regulations No. V-38. ______________________ Signature ______________________ Designation of Officer If the book, register, or record presented for approval is a continuation of previous books, registers, or records, besides the foregoing authentication, the following notation shall be added to the authentication: "Volume No. _____ of this __________ was approved on the ____________ day of _______________, 19 ____. _____________________ Signature _____________________ Designation of Officer (a) Debit Entries . Each entry of narcotic drugs or preparations received shall be made on the date of receipt of the drugs or preparations and shall show: 1. Date of receipt of the drugs or preparations 2. Number of permit from the Commissioner of Internal Revenue 3. Name of the person from whom the drugs or preparations were received, and 4. Quantity of drugs or preparations received. (b) Credit Entries . Each entry of narcotic drugs or preparations disposed of shall be made within twenty-four hours after disposal of the drugs or preparations and it shall show: 1. Data and hour of disposal, 2. Authority for disposal, whether by permit or by prescription; if by prescription, name and address of the prescriber, 3. Number of the permit issued by the Commissioner of Internal Revenue or the date of prescription, and the name and number of the S tax-receipt of the person issuing the prescription, 4. Name and address of the person to whom disposed of, 5. Quantity of drugs or preparations disposed of, and 6. Daily balance in case transactions have been affected during the day. SECTION 70. Records to be Kept by Practitioners . Practitioners may dispense narcotics drugs to bona fide patients pursuant to the legitimate practice of their professions without the issuance of prescriptions provided that the drugs are purchased through an opium order duly approved by the Commissioner and provided further, that such practitioner shall keep a record of such drugs received, dispensed, or distributed, showing the amount received, the person from whom the narcotic drugs were ordered, the date of receipt, the amount dispensed or distributed, the date and the name and address of the patient to whom such drugs are dispensed or distributed and the diagnosis or a brief explanation of such use. SECTION 71. Exempt Preparations . Under section 7 of the Narcotic Drugs Law, persons dealing in certain preparations and remedies are conditionally exempt from liability under the other sections of the law, although subject to certain requirements. Preparations designed for internal use to be exempt shall not contain more than two grains of opium (0.1296 gram),or more than one-fourth of a grain (.0162 gram) of morphine, or more than one-eight of a grain (.0081 gram) of heroin, or more than one grain (.0648 gram) of codeine, or any salt or derivative of any of them in one fluid ounce (29.57 cc.),or, if a solid or semi-solid preparation, in one avoirdupois ounce (28.3495 grams);or to liniments, ointments, or other preparations which are prepared for external use only, except liniments, ointments, and other preparations which contain cocaine or any of its salts, or alpha or beta cocaine or any of their salts or any synthetic substitute for them. The preparation shall contain active medicinal drugs other than narcotics in sufficient proportion to confer upon the preparation valuable medical qualities other than those possessed by the narcotic drug alone. Use for aural, nasal, ocular, urethral, or vaginal purposes is not regarded as external use, and therefore, preparations manufactured or used for such purposes containing more than percentages of narcotic drugs as above indicated are not within the exemption. Household remedies containing negligible quantities of narcotic drugs, except paregoric mixture (syn. Anti-Coleric Mixture of Dr. Bautista) shall be sold only by duly registered pharmacists, or by persons having in their employee a registered pharmacist, provided that they have the necessary written permit issued therefor by the Board of Pharmaceutical Examiners, and they possess the required tax-receipt. Paregoric mixture (Syn. Anti-Coleric Mixture of Dr. Bautista) may be sold by persons who, not being registered pharmacists, have obtained from the Board of Pharmaceutical Examiners a special permit therefor, and have provided themselves with the necessary S-1 tax-receipt. Importers, manufacturers, producers, or compounders of preparations and remedies mentioned in this section who sell to authorized dealers for the purpose of resale shall, however, pay the fixed tax of seventy-two pesos a year. SECTION 72. Restrictions on Dispositions . A preparation to be exempt from the internal revenue tax and requirements pertaining to taxable narcotics, shall be manufactured, sold, distributed, given away, dispensed or possessed as a medicine, and not for the purpose of evading the intention and provisions of the law. A manufacturer, producer, or compounder may produce and sell as exempt only preparations readily capable of use for claimed medical purposes, and sales thereof, if not is consumers, shall be made only to persons provided with S tax-receipts. Sales made to customers, either by manufacturers or dealers, shall be made only in such quantities and with such frequency to the same purchaser as will restrict their use to the medical purpose for which intended. Orders for exempt preparations are not required to be on any particular form, but an order from a dealer shall not be honored by a manufacturer or other dealer unless it bears the current S tax-receipt of the dealer giving the order. When orders for exempt preparations are taken by a traveling salesman, the salesman shall ascertain the current S tax-receipt of the purchaser. The order shall not be filled by the manufacturer or vendor unless she knows the purchaser's S tax receipt. Preparations and remedies which are within the exemption may be sold with or without prescription, and a prescription for such a preparation may be refilled provided the preparation is furnished in good faith for medical purposes only. The filling or refilling of narcotic prescriptions calling for more than one exempt preparation or remedy further reduced or diluted by the addition of non-narcotic medicinal agents is authorized provided that the preparation is furnished in good faith for medicinal purposes. SECTION 73. Records Required. Every manufacturer, producer, compounder, or vendor (including dispensing physicians) of exempt preparations shall record all sales, exchanges, gifts or other dispositions, the entries to be made at the time of delivery. The requirement that such records are maintained as herein provided is absolute, independent and not merely a condition precedent to securing the exemption granted by the last cited section to manufacturers, producers, compounders or vendors (including dispensing physicians),of exempt preparations. Failure to keep such record is in itself a violation of the law and regulations and renders the manufacturer, producer, compounders or vendor (including dispensing physicians) liable to the penalties set forth in these regulations. Separate records shall be kept of dispositions to registrants and to consumers. The record of dispositions to registrants shall show the name, address, and registry number of the registrant to whom disposed, the name and quantity of the preparation, and the date upon which delivery to the registrant, his agent, or carrier, is made. The record of dispositions to consumers shall show the name of the recipient, his address, the name and quantity of the preparation, and the date of delivery. The records shall more or less be in the following manner: SECTION 74. Returns Required . Each compounder of exempt preparations shall render semi-annual and annual returns on or before the tenth day of the month following the period to the Commissioner of Internal Revenue substantially in the form and manner indicated below: SECTION 75. Medical Schools, Colleges, and Laboratories . Persons registered and provided with an S-6 tax-receipt may secure their narcotic drugs through opium forms (B.I.R. Form No. 26.01) in the manner described under section 32. Any narcotic product or residue resulting from the use of a narcotic drug or preparation obtained upon an order form, which is desired to be retained for further research, instruction or analysis, shall be placed in a container legibly labelled with the name of the product of residue and the date produced. Any sale of a narcotic drug or preparation by a holder of an S-6 tax receipt will render him liable to registration and to payment of tax as a compounder, manufacturer, wholesaler as the facts may warrant and to compliance with all other requirements of the law and regulations governing sales. They shall keep complete records of receipts, disposals, and stocks on hand of all narcotic drugs and preparations. A special record shall be kept showing the date, kind, and quantity, of narcotic drug or preparation used, the particular purpose or object of such use, and the identification and disposition of the narcotics or resulting products or residues, and manner of disposition. Records shall be kept in the following form with sample items as a guide. SECTION 76. Interisland Vessels . Vessels engaged in trade between ports of the Philippines may obtain narcotic drugs and preparations for stocking medicine chests and dispensaries maintained on board through opium orders duly approved by the Commissioner. The opium order should be prepared by the physician or surgeon employed in such vessel who shall be duly registered and have paid his current S-2 tax-receipt. Records should be kept in the manner described in section 70. CHAPTER VI Records and Returns of Importers, Exporters, Manufacturers, Compounders and Wholesale Dealers SECTION 77. Returns Required. Every person registered as an importer, manufacturer, compounder, or wholesaler, shall render semi-annual and annual returns on forms prescribed by the Commissioner of Internal Revenue which shall show all stocks on hand at the beginning and end of the period, the amounts purchased or imported, the amounts disposed of during the period specifying the amounts used for the preparation of taxable narcotics and exempt preparations, and shall be submitted to the Commissioner on or before the tenth day of the month succeeding that of the period for which it is rendered. SECTION 78. Importers and Wholesalers . Importers and wholesalers of narcotic drugs who also sell the same at retail shall keep separate records of their wholesale and retail sales of the said drugs. Transfer of narcotic drugs from the wholesale to the retail shall be covered by an opium permit. The records shall be in the manner prescribed in section 69 except that the debit side shall show the amount of internal revenue taxes and the official receipt number under which it was accounted for. It shall be the duty of the importer to submit quarterly reports of the narcotic drugs imported during the quarter stating the date of receipt, the name and quantity of the narcotics received and the import certificate number. SECTION 79. Exporters . The exporter shall keep a record of all transactions in narcotic drugs and preparations in the manner prescribed in section 69, and of any serial numbers that might appear on packages of narcotic drugs in quantities of 30 grams or more in such manner as will identify the foreign consignee. It shall be the duty of the exporter to submit quarterly reports of narcotic drugs and preparations exported during the quarter, stating the date of export and the name and address of the consignee. SECTION 80. Manufacturers and Compounders . Every manufacturer or compounder shall keep a record of all transactions in narcotic drugs in the manner prescribed in section 69 which shall also show the amount of taxes paid and the official receipt number under which they were accounted for. Manufacturers or compounders with the exception of the manufacturers mentioned in the next succeeding paragraph, shall, before manufacturing, submit on B.I.R. Form No. 26.01 the name and quantity of narcotic drugs to be used, the name and approximate amount of resulting product, and the date of manufacture. The quantity of narcotic drugs used shall be entered on the credit side of the record on that particular drug and the resulting product of manufacture shall be entered on the debit side. Thus: if a permit is issued for the manufacture of 1,000 ampules of morphine sulphate 1/8 gr. using 8 grams of morphine sulphate powder, theoretically 1,000 ampules can be produced from eight grams of morphine sulphate, but in actual production, the resulting product is always less due to loss in sterilization and handling. If the resulting product is 950 ampules, that quantity should be the one entered in the debit side under the item, "Morphine sulphate ampules 1/8 gr." and the eight grams, on the credit side under the item "Morphine Sulphate Powder".Any loss in manufacture and any recoverable wastes salvaged from the manufacture shall be reported. SECTION 81. Manufacturers of Narcotic Drugs by Extraction, Conversion, or Synthesis . Manufacturers of narcotic drugs mentioned in this section shall submit in detail quarterly report on all manufacturing operations performed during the quarter, stating the name and amount of the raw materials, and the amount of the finished marketable products, standardized in accordance with U.S.P.,N.P. or other recognized medical standards. Subsequent manufacture from such products, including bottling or packing operations, shall be reported and recorded in the manner prescribed in the preceding paragraph. Upon withdrawal of the raw materials from customs custody, the importing manufacturer shall assign to each individual container an identification mark or number by which the raw material will be associated with the lot assay and identified in the records and returns. Upon importation of raw materials, samples will be selected and assays made by the importing manufacturer in accordance with recognized chemical procedures. These assays shall form the basis of accounting for such raw materials which shall be accounted for in the terms of their alkaloidal content. Where final assay data is not determined at the time of rendering return, report shall be made on the basis of the best data available, subject to adjustment, and necessary adjusting entries shall be made on the next return. Where the factory procedure is much that partial withdrawals of raw materials are made from individual containers, there shall be attached to each container a stock record card on which shall be kept a complete record of all withdrawals therefrom. Manufactured opium shall be reported as produced when it comes into existence in that form in which it is intended for exclusive use in further manufacture. Medicinal opium, morphine and its salts, or other alkaloids or derivatives produced exclusively for sale as such shall be reported as produced when manufacture has actually been completed and the finished marketable product ready for packing and sale. Such products shall be regarded as ready for packing and sale as soon as all processing other than mere packing and stamping has been completed. Medicinal opium, tincture, extract and other products manufactured partly for sale and partly for use in further manufacture will be reported produced as soon as manufacture is complete and they are ready either for use in further manufacture or for packing for sale. No accumulations of morphine or other narcotic drugs in their pure or near pure state shall be permitted to remain inactively in process. All such products nearing completion of their respective processes and approaching a condition of purity shall be carefully protected, promptly, completed, and immediately transferred to finished stocks, and reported as produced. SECTION 82. Semi-Annual and Annual Reported . Holders of S-5 and S-4 tax-receipts shall submit semi-annual and annual reports to the Commissioner of Internal Revenue on or before the tenth day of the month following the period for which report is rendered showing the following: 1. Name of drug or preparation, 2. Number of packages, 3. Size of packages, 4. Narcotic content, 5. Stock at the beginning of the period, 6. Amount imported, 7. Amount locally purchased, 8. Amount prepared, 9. Total of 5, 6, 7 and 8. Amount available, 10. Account sold to wholesalers, 11. Amount sold to retailers, 12. Amount used for taxable narcotic preparations, 13. Amount used for exempt preparations 14. Amount disposed of totals of 10, 11, 12, and 13, 15. Balance on hand at the end of the period. CHAPTER VII Administrative Provisions SECTION 83. Payment of Taxes . Internal revenue tax due on narcotic drugs may be paid either by stamps or by official receipts. Internal revenue tax which the taxpayer refuses or fails to pay may be reported for assessment. SECTION 84. Safeguarding of Narcotics . Narcotic drugs and preparations shall at all times be properly safeguarded and securely kept where they will be available for inspection by properly authorized agents. They shall be kept separated from the non-narcotic preparations. Deliveries of narcotic drugs should be made by reliable persons and if sent through the mails, should be registered. SECTION 85. Procedure in Case of Loss . Where narcotics are lost by theft, or through breakage of the container or other accident, the person directly responsible for the safekeeping of such drugs shall make an affidavit in duplicate as to the kinds and quantities of narcotics lost or destroyed and the circumstances involved, and immediately forward the affidavit to the Commissioner of Internal Revenue. In case of theft, a documentary evidence that the local authorities were notified shall also be submitted. Copies of the affidavit and the documentary evidence shall be retained and filed with the other narcotic records of the taxpayer. SECTION 86. Undesired Narcotics . Undesired narcotics in the possession of a registrant may be disposed of by forwarding the same to the Commissioner of Internal Revenue accompanied with a statement of the name and quantity of the narcotic forwarded, the reason thereof and other pertinent data. Upon receipt by the Commissioner, the same shall be forwarded to the Opium Custodian Committee for final disposition. Accumulated manufacturing wastes or other excess or undesired narcotics in the possession of registrants may be destroyed by such registrants in the presence of such narcotic inspectors as may be specifically authorized by the Commissioner of Internal Revenue. Such authorization shall be in writing and signed by the Commissioner. In all cases the terms of the written authorization shall be strictly followed. SECTION 87. Disposition of Narcotic Drugs . All narcotic drugs seized under the Philippine Narcotic Law shall be forwarded to the Opium Custodian Committee for final disposition, with a full report of the seizure provided that where the seizure is made by any officer in connection with an investigation which may result in criminal prosecution, the drugs so seized may be retained until it is determined that the same will not or will no longer be required as evidence; whereupon disposal thereof shall be made as provided for by law. All herein seized in the illicit traffic shall be forwarded to the Opium Custodian Committee for destruction. SECTION 88. Disposition of Surrendered Opium Order Books . Opium Order Books (B.I.R. Form No. 26.01) and Importation Order Books (B.I.R. Form No. 26.08) and Order Books for Exempt Preparations (B.I.R. Form No. 26.04) surrendered to this Office for cancellation shall be forwarded to the properly custodian for destruction by burning. SECTION 89. Statistical Reports . It shall be the duty of the Commissioner of Internal Revenue to gather data and prepare statistical reports which may be required by the different international bodies in compliance with the different conventions and protocols to make more effective the international control of narcotic drugs. SECTION 90. Size of Record Books . Record books of importers, compounders, wholesalers and retail dealers should be approximately 17 x 11 inches and those of physicians and persons dealing in exempt preparations should at least be 14 x 8 inches. SECTION 91. Penalties . Persons who violate the law or fail to fulfill its requirements in any particular are liable to punishment, the maximum liability consisting of a fine not exceeding P5,000 or imprisonment for not more than five years or both, in the discretion of the court. However, additional punishment for habitual offenders is provided for in section 11 (b),(c) and (d) of the law. No subsequent license to deal in narcotic drugs shall be issued to a person who has been convicted of illegal traffic in narcotic drugs. Violations of the provisions of these regulations which are not covered by the provisions of the law are punishable under sections 352 and 356 of Commonwealth Act No. 466. Should the offender, however, desire to extra-judicially settle his violation of the law or regulations, he may offer as compromise an amount satisfactory to the Commissioner of Internal Revenue SECTION 92. Violations to be Reported . Internal revenue officers shall report to the Commissioner of Internal Revenue every violation of these regulations coming to their knowledge. casia SECTION 93. Date of Effectivity . These regulations shall take effect upon their promulgation in the Official Gazette. EDUARDO Z. ROMUALDEZ Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue ATTACHMENT BIR FORM NO. 26.13 REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE APPLICATION FOR REGISTRATION UNDER THE NARCOTIC DRUGS LAW Date 1. Name _______________________________________________________ Address _____________________________________________________ 2. Name of business ______________________________________________ Paragraph No. Annual Tax Kind of Business S-1 P6.00 ______________________ S-2 P6.00 ______________________ S-3 P12.00 ______________________ S-4 P36.00 ______________________ S-6 P72.00 ______________________ S-5-C P72.00 ______________________ S-5-1 P6.00 ______________________ INSTRUCTIONS : Show by X in one of the above squares the business to be conducted. State exact business thus: S-2 whether physician, dentist or veterinarian; in S-6 whether chemist, research, laboratory, college of pharmacy or medicine, etc. 3. Name of owner _________________________________________________ (If the applicant is an alien, state the name appearing on, and the number of the landing or alien registration certificate)___________________________________ ______________________________________________________________ Nationality ___________________ Home Address _______________________ Previous residence or place of business _____________________________________________ 4. Other persons having joint or common interest in the business: ______________________________________________________________ 5. Name registered with the Bureau of Commerce: ______________________________________________________________ 6. Manner business was established (original organization, reorganization, or by purchase) ______________________________________________________________ 7. Name of authorized manager: _________________________________________ 8. Name of authorized pharmacist: ______________________________________ Sample signature _________________________________________________ 9. Registration certificate number and date of issue (Pharmacist of physician) _______ ______________________________________________________________ 10. Name and address of previous employer ______________________________ ______________________________________________________________ 11. Show by X the nature of the application: First Application Renewal Change of Ownership I hereby certify that the foregoing statement are true and correct. (Signature) BIR FORM NO. 26.04 ORDER NO. _________________ ORDER FOR IMPORTATION OF EXEMPT PREPARATION __________________, 19 ____ _______________ (Name of exporter) _______________ (Address) THROUGH THE COMMISSIONER OF INTERNAL REVENUE MANILA PHILIPPINES SIR :Please deliver the following non-taxable narcotic preparation: _______________________________________________________ _______________________________________________________ _______________________________________________________ _______________________________________________________ Very respectfully, _________________ ____________________ (Address) (Name of Firm) _________________ _______________________ (Registry Number) (Printed Name of Pharmacist) _________________ ______________________ (S-5-1 Tax-receipt) (Signature of Pharmacist) SPECIAL PERMIT NO. _____ REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE MANILA The Bureau of Internal Revenue, being the office charged with the law relating to narcotic drugs to which the International Convention apply has approved the importation of the preparations named in this order subject to the following conditions: ______________________________________________________________________________________________________________________________________ through the _____________________________________________. The importation of these preparations must be made on or before _______________________________ issued at Manila this ___________ day ________ of ___________ 19 ___. COMMISSIONER OF INTERNAL REVENUE By: ______________________ PERMIT TO EXPORT NARCOTIC DRUGS ___________________ Number The Commissioner of Internal Revenue, being the official charged with the administration of the law relating to narcotic drugs to which the International Conventions apply authorizes the exportation of the following narcotic drugs from the Philippines: Exporter _______________________________________________________ Importer _______________________________________________________ Port of Export __________________________________________________ Foreign Port of entry _____________________________________________ ______________________________________________________________ ______________________________________________________________ _______________________________________________________________ The importation of these drugs has been authorized by Official Import Certificate No._________ dated ___________ issued by ________________________________ The exportation must be made on or before __________________________________________________________________. Issued at Manila, Philippines, this ___________ day _____ of ________ 19 _________. COMMISSIONER OF INTERNAL REVENUE By: ______________________