TAX LIABILITY. BIR Commissioner Romeo Lumagui Jr. leads the nationwide raid of excisable perfume and toilet water products last September 27 and 28, 2023. BIR seized almost 400,000 bottles of perfume and toilet water from over 400 firms with PHP604.3 million in tax liabilities. (Photo courtesy of BIR)
MANILA - The Bureau of Internal Revenue (BIR) on Monday said it has seized more than 390,000 bottles of perfume during the nationwide perfume and toilet water enforcement operations from over 400 establishments with an assessed PHP604.3 million in tax liabilities.
In a statement, BIR said the nationwide raid was launched last September 27 and 28, 2023.
"Four hundred plus 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," BIR Commissioner Romeo Lumagui Jr. said.
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.”
The BIR said whether the individual or entity is a local manufacturer or producer, brand owners engaging importers, or toll manufacturers or subcontractors, permits should be secured from the excise LT (Large Taxpayer) regulatory division.
A permit to operate for excise tax purposes, is a separate requirement from a BIR Certificate of Registration.
The BIR said 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. (PNA)
