Amending Revenue Regulations No. 14-85, dated December 27, 1985 re: "Regulations governing the imposition of specific tax on processed video tapes"

October 23, 1986 REVENUE REGULATIONS NO. 18-86 SUBJECT : Amending Revenue Regulations No. 14-85, Dated December 27, 1985 Re: "Regulations Governing the Imposition of Specific Tax on Processed Video Tapes" TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Amendment . Sec. 7 of Revenue Regulations No. 14-85 dated December 27, 1985, is hereby amended to read as follows: "Sec. 7. Where to apply and register . The application for registration and the permit shall be filed with the Oil and Miscellaneous Tax Division, Room 810, BIR Building, Diliman, Quezon City for those whose establishments are located in Metro Manila, including Cabuyao, Laguna and Apalit, Pampanga, as defined under Revenue Administrative Order No. 2-84, dated December 19, 1983. For other places, the same shall be filed with the Chief, Field Operations Division, thru, the Specific Tax Regional Team Office concerned: Provided, however, That in the case of video tape business operators in Palawan, whether as manufacturer's, producer's, lessors or distributors, the said application for registration and permit shall be filed with the Revenue District Officer, Revenue District Office No. 27, Puerto Princesa, Palawan. When a person operates a separate processing studio and/or owns other outlets, he shall register each business with a separate permit. SECTION 2 . Effectivity . These regulations shall take effect immediately. (SGD.) JAIME V. ONGPIN Minister of Finance Recommending Approval: (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue