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Who
shall file
This return shall be filed
in triplicate by every person liable to pay excise tax on locally
manufactured or produced Alcohol Products
imposed under Sections 141 to 143 of the
Tax Code as amended, before removal from the place of
production.
A separate return shall
be filed for each place of production which may be consolidated
and paid in the Authorized Agent Bank on the place where the company's
head office is registered. Should domestic
product be removed from place of production without
the payment of excise tax, the owner or
person having possession shall be liable for the tax due thereon.
This return shall be
used both for payment of excise tax due before the removal of
articles, and for prepayment, advance
deposit or similar scheme of amount in payment of
excise taxes due on articles still to
be removed from the place of production.
The computation of excise tax due
on all removals of articles shall be summarized and posted
in Schedule 1 hereof including intervening removals made
between the immediate Last Return and
this Current Return (Today's Payment) under the aforesaid
prepayment schemes, which shall be chargeable
against the prior
unapplied payment or against Today's Payment.
When and Where To File and Pay
Identified excise taxpayers
duly informed as such in writing
by the Commissioner of Internal Revenue shall
file their excise tax return and all other internal revenue
returns and pay the corresponding
tax due to the Authorized Agent Banks located in the
BIR National Office, Diliman, Quezon City.
All other excise taxpayers
who do not belong to the above identified taxpayers
shall pay their excise and all
other internal revenue taxes with
Authorized Agent Bank of the Revenue District Office where they
are registered.
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For imported products, the excise tax due shall be paid to the
Bureau of Customs before removal from the custom house.
| Penalties |
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There
shall be imposed and collected as part of the tax:
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1. |
A surcharge of twenty-five percent (25%) for each of the
following violations:
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| a) |
Failure to file any return and pay the amount of tax or
installment due on or before the due date;
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| b)
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Unless
otherwise authorized by the Commisioner, filing a return
with a person or office other than those with whom it is
required to be filed;
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| c)
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Failure
to pay the full or part of the amount of tax shown on the
return, or the full amount of tax due for which
no return is required to be filed on or before the
due date;
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| d) |
Failure to pay the deficiency tax within the time prescribed
for its payment in the notice of assessment.
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2. |
A surcharge of fifty percent (50%) of the tax of the deficiency
tax, in case any payment has been made on the basis
of such return before the discovery of the falsity
or fraud, for each of the following violations:
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| a) |
Willful neglect to file the return within the period prescribed
by the Code or by rules and regulations;
or
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| b) |
In case a false or fraudulent return is willfully made.
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3.
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Interest
at the rate of twenty percent (20%) per annum, or such higher
rate as may be prescribed by rules and regulations, on any
unpaid amount of tax, from the date prescribed for
the payment until the amount is fully paid.
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4. |
Compromise
penalty.
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