Amendment to Sections 15 and 24 of Regulations No. 17, Otherwise Known as the Internal Revenue Leaf Tobacco Regulations

December 1, 1950 REVENUE REGULATIONS NO. V-9 SUBJECT : Amendment to Sections 15 and 24 of Regulations No. 17, 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 certain sections of Regulations No. 17, otherwise known as the Internal Revenue Leaf Tobacco Regulations, relating to leaf tobacco dealers, are hereby promulgated and shall be known as Revenue Regulations No. V-9. SECTION 1. Section fifteen of Regulations No. 17 is hereby amended to read as follows: "SEC. 15. To whom sales may be made . Unless special written permit has been secured from the Collector of Internal Revenue upon written application, wholesale leaf tobacco dealers may sell or dispose of leaf tobacco only in standard packages to other registered wholesale leaf tobacco dealers, to registered tobacco factories, or to registered retail leaf tobacco dealers for domestic sale. A wholesale leaf tobacco dealer, in effecting a sale of leaf tobacco to a retail leaf tobacco dealer, shall require the latter to present his certificate of authority for the current year and his registered purchase book and the said wholesale dealer shall enter thereon the sale and affix his signature after the entry. No wholesale leaf tobacco dealer shall sell any leaf tobacco to a retail leaf tobacco dealer if it appears in the latter's purchase book that he has already purchased during the calendar month two hundred (200) kilos of leaf tobacco; otherwise, his permit as wholesale tobacco dealer shall be cancelled. "Wholesale leaf tobacco dealers having packages for export which are not of standard sizes, shall repack them into standard packages before they can dispose of them locally. Before selling or disposing of leaf tobacco, they shall likewise require the purchaser to exhibit either the privilege tax receipt as retail leaf tobacco dealer or a certificate of the Collector of Internal Revenue or the deputy provincial treasurer setting forth the schedule paragraph and assessment number of the purchaser's official register book." SECTION 2. Section twenty-four of Regulations No. 17 is hereby 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. "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 issued, 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, 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 3. These regulations shall take effect upon publication in the Official Gazette. aDSIHc (SGD.) PIO PEDROSA Secretary of Finance RECOMMENDED BY: (SGD.) S. DAVID Collector of Internal Revenue