REVENUE REGULATIONS NO. 4-2004 issued on March 26, 2004 supplements the rules on the advance payment of Value-Added Tax (VAT) on sale of refined sugar, as provided for in Revenue Regulations No. 2 –2004. The advance VAT on the sale of refined sugar shall be paid by the owner/seller to the BIR before any refined sugar can be withdrawn from any refinery/mill. In the event the refined sugar is owned and/or withdrawn from the mill/refinery by a duly accredited and registered agricultural cooperative of good standing and said cooperative presents the “Authorization Allowing the Release of Refined Sugar,” the mill/refinery shall release the same but only after notifying the Revenue District Officer or the assigned duty officer with jurisdiction over the mill of the time and date of the release from the mill and the names and plate numbers of the carrying trucks. The proprietor or operator of a sugar mill/refinery shall not allow any withdrawal of refined sugar from its premises without the advance payment of VAT and submission of proof of such payment, except when the refined sugar is owned and withdrawn by the cooperative.