Amendment to Section 24 of Regulations No. 17, as Amended by Revenue Regulations No. V-9

July 24, 1951 REVENUE REGULATIONS NO. V-15 SUBJECT : Amendment to Section 24 of Regulations No. 17, as Amended by Revenue Regulations No. V-9, Otherwise Known as the Internal Revenue Leaf Tobacco Regulations TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of section 338, in relation to section 4, of the National Internal Revenue Code, the following regulations amending Section 24 of Regulations No. 17, as amended, otherwise known as the Internal Revenue Leaf Tobacco Regulations, are hereby promulgated and shall be known as Revenue Regulations No. V-15. SECTION 1. Section twenty-four of Regulations No. 17, as amended by Revenue Regulations No. V-9, is hereby further amended to read as follows: "SEC. 24. Limitation on retail leaf tobacco dealers . A retail leaf tobacco dealer may purchase leaf tobacco in standard packages only, and from persons furnished with official register books (B.I.R. Form No. 31.46), but in no case may his total purchases in any one calendar month exceed two hundred (200) kilos of the ordinary or "lizo" type of leaf tobacco. "Notwithstanding the limitation prescribed above, wholesale leaf tobacco dealers may, upon special permit secured from the Collector of Internal Revenue, if in Manila, or from the Provincial Revenue Agent, if in the provinces, sell to each retail dealer leaf tobacco belonging to the thick or heavy types of leaf tobacco, officially classified and marked as "Batek," "Champorado," "Morado," "Solkok" (Ilocano), "Katabakuan" (Ibanag), "Paniagan" or "Escogido" (Visayan) characterized either by the presence of large reddish brown spots (not white spots or frog's eyes Cercosphora nicotiana ) or large and prominent veins, or both, not exceeding 600 kilos standard weight in one calendar month, in addition to 200 kilos a month of the ordinary or "lizo" type of leaf tobacco. No such permit shall be issued unless an application under oath shall have been filed first by the seller stating that the tobacco to be sold belongs to the heavy types of leaf tobacco and certified as to such by a tobacco inspector, internal revenue agent, or deputy provincial treasurer (the latter only in case of non-availability of the former), and upon verification made of the content of each sale prior to removal from the seller's warehouse. The application for permit should be accompanied by the written order, by letter or telegram, of the buyer. For accounting purposes, the type or types of leaf tobacco sold and its selling price shall be indicated in the official guia and stub and in the retailer's purchase book, as well as in the advise slip. To distinguish the type or types of leaf tobacco sold under this provision, a separate column shall be provided in both the debit and credit pages of the official register book of the wholesale leaf tobacco dealer for the purpose of entering the receipts and sales of the heavy types of leaf tobacco. "A retail leaf tobacco dealer shall keep a purchase book, which shall show the following items for each purchase made by him; (1) the date of purchase; (2) the quantity purchased; (3) the name of the wholesale leaf tobacco dealer from whom purchased; (4) the schedule, paragraph and assessment number of the wholesale leaf tobacco dealer; and (5) the signature of the wholesale leaf tobacco dealer. When making a purchase, the retail leaf tobacco dealer should present his purchase book to the wholesale leaf tobacco dealer, who shall enter the sale on the purchase book and affix his signature after the entry. Before the retail leaf tobacco dealer's purchase book is used, it shall first be approved by, and registered with, the Collector of Internal Revenue, if in Manila, or the Provincial Revenue Agent, if in the province. "A retail leaf tobacco dealer shall sell leaf tobacco only to consumers and by weight, which shall not be more than one kilo in one month to any one person. Each sale shall be duly recorded by such dealer in his sales book, showing the date of sale, the quantity sold; and the name and address of the purchaser. "Before a retail leaf tobacco dealer can secure the corresponding privilege tax receipt from the city or deputy provincial treasurer concerned or renew a privilege tax receipt issued before the effective date of these regulations, he shall first file an application under oath with the Collector of Internal Revenue, if in Manila, or with the Provincial Revenue Agent, if in the province, and after investigation, a certificate of authority shall be issued. This certificate of authority shall be renewed every year and an application for its renewal shall be made not less than thirty days before January 1 of each year. No city or deputy provincial treasurer shall issue a privilege tax receipt to a retail leaf tobacco dealer or renew a privilege tax receipt previously issued except upon the exhibition of the certificate of authority issued by the Collector of Internal Revenue or by the Provincial Revenue Agent, as the case may be. The Collector of Internal Revenue may cancel and demand the surrender of the certificate of authority issued to a retail leaf tobacco dealer if the holder thereof violates any provision of the Internal Revenue Leaf Tobacco Regulations, as amended." SECTION 2. These regulations shall take effect upon publication in the Official Gazette. (SGD.) SIXTO B. ORTIZ Undersecretary of Finance RECOMMENDED BY: (SGD.) S. DAVID Collector of Internal Revenue