Romeo D. Lumagui Jr.

Bureau of Internal Revenue Commissioner Romeo D. Lumagui Jr. led the nationwide raid of excisable perfume and toilet water products last September 27 and 28, 2023.

The nationwide raid is a testament to Commissioner Lumagui’s commitment that the BIR will enforce tax regulations as soon as possible.

“400+ factories, warehouses, and stores containing 390,000+ bottles of perfume and toilet water were raided by the BIR for violating excise tax regulations. Big or small, every business has to comply with Excise Tax regulations”, Commissioner Lumagui stated.

Revenue Regulations No. 9-2023 provides that every person, whether individual or juridical entity, who intends to engage in business as a manufacturer, producer, or brand owner availing the services of a toll manufacturer, subcontractor, or import-dealer of perfumes and toilet waters shall file an application in writing for a permit to engage in such business with the Commissioner of Internal Revenue through his duly authorized representative.

Whether the individual or entity is a Local Manufacturer/Producers, Brand Owners Engaging Toll Manufacturers or Subcontractors, Importers, or Toll Manufacturers or Subcontractors, permits should be secured from the Excise LT Regulatory Division. A Permit to Operate for Excise Tax Purposes, is a separate requirement from a BIR Certificate of Registration.

The manufacturer, importer, owner, or person having possession of the excisable articles can be made liable for Lack of Permit to Operate, Failure to File Certain Information Returns, and/or Unlawful Possession or Removal of Articles Subject to Excise Tax Without Payment of the Tax under the National Internal Revenue Code, as amended.

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