August 12, 1965
REVENUE ADMINISTRATIVE ORDER NO. 07-65
SUBJECT | : | Amendments to General Circular No. 131, Implementing Regulations No. 83 of the Department of Finance |
TO | : | All Internal Revenue Officers and Others Concerned |
Section 4 of General Circular No. 131, dated May 1, 1952 relating to "Removal of Tax-free Malt Liquors under Special Permits" is hereby amended to read as follows:
4. Removal of Tax-free Malt Liquors under Special Permits. — Malt liquors earmarked for sale to and consumption of the Army, Air and Navy installations and other instrumentalities of the United States Government in the Philippines, ocean-going vessels and international air liners shall for every production and storage be covered by a permit issued by the Bureau of Internal Revenue at the National Office; and every removal made from such stock in the storeroom of the brewery must be covered by a permit (under a BIR Form to be prescribed) issued by the internal revenue officer assigned at the brewery. LibLex
Malt liquors consigned to any of the abovenamed entities and removed tax-free under special permits so issued...