REVENUE MEMORANDUM CIRCULAR NO. 23-2004 issued on April 15, 2004 reiterates the provisions of Revenue Regulations (RR) No. 2-87 relative to the issuance of Official Delivery Invoices (ODIs) and maintenance of Official Register Books (ORBs) with respect to removal/sale of molasses. 

          The said provisions stipulate that every miller, owner or dealer of molasses shall maintain an ORB wherein all molasses produced and removed shall be recorded. Likewise, for every removal of molasses, an ODI shall be issued to cover the shipment, wherein the triplicate copy shall be retained in the guia book which shall be in possession of the Internal Revenue Officer.

          All distilleries are also required to keep an ORB (BIR Form Nos. 398 and 398-1), which shall be used to record, in liters or metric ton, the molasses received for use in the production of alcohol as well as those removed for use in the production of alcohol as well as those removed for domestic sale or export.

          A transcript of the ORB shall be prepared on a monthly basis regardless of whether or not the sugar miller, owner or dealer has a production, removal or sale of molasses. In case there is no production, removal or sale of molasses during the month, the phrase “NO PRODUCTION/REMOVAL/SALE” shall be clearly indicated in the ORB and transcript sheets thereof.

          The original and duplicate copies of the transcript sheets of the ORBs shall be submitted on or before the 5th day of the following month directly to the Large Taxpayers Programs Division (LTPD), National Office, for taxpayers falling under Revenue Regions (RR) Nos. 4 to 9, and the concerned Head, Excise Tax Area (EXTA), for taxpayers falling under all other RRs. The concerned Head, EXTA shall transmit to the LTPD all copies of the submitted ORBs within 24 hours from receipt thereof.

          Pending finalization and approval of the ODI form for molasses, the ODI for Distilled Spirits (BIR Form No. 207) shall be issued to cover the shipment.