Form Atf F 5000.25 - Excise Tax Return - Alcohol And Tobacco (Puerto Rico) Page 2

35. ADDITIONAL EXPLANATION (Reference by Item Number)

36. ELIGIBILITY FOR COVER OVER

COLUMN 1

COLUMN 2

(92% Rum)

PROOF GALLONS

a. DISTILLED SPIRITS

PROOF GALLONS (other)

TAXES PAID ON PRODUCTS MEETING 50%

OTHER

VALUE ADDED REQUIREMENT

b. WINE, BEER, TOBACCO PRODUCTS OR

CIGARETTE PAPERS AND TUBES

$

$

37. NUMBER OF LARGE CIGARS UPON WHICH TAX WAS COMPUTED, BY STATISTICAL CLASSES

(d) CLASS- D

(a) CLASS - A

(b) CLASS - B

(c) CLASS- C

+

+

+

=

(f) CLASS - F

(e) CLASS - E

(g) CLASS- G

(h) CLASS- H

+

+

+

=

38. RECEIPT OF CHIEF, PUERTO RICO OPERATIONS

BY ATF OFFICER (Signature and Official Title)

a. DATE RECEIVED

b. AMOUNT RECEIVED

c.

$

INSTRUCTIONS

1.

PREPARATION AND FILING.

9.

SCHEDULE B. Use Schedule B to report adjustments decreasing the amount due

(for example, an error in a previous return period that resulted in an overpayment of

tax) . Prepayments of tax, claims approved for credit of tax, and other authorized

(a) DISTILLED SPIRITS, WINE AND BEER - Preparei n duplicate. The return shall

cover taxable shipments to the U.S. plus any other tax liabilities incurred or disco-

adjustments shall be reported in Schedule B. You may carry over to Schedule B of

vered during the tax period. File the original and duplicate with remittance cover-

your next tax return the unused portion of any approved tax credits or adjustments.

ing the full amount of tax, with the Chief, Puerto Rico Operations, (CPRO), ATF,

Hato Rey, PR (see instruction 14 for address) . The CPRO will acknowledge

10. EXPLANATION OF ADJUSTMENTS. You must fully explain adjustments reported in

receipt in Item 38 and return the duplicate copy for your files.

Schedules A and B. Identify any prepayment by serial number of the tax return on

which the tax was prepaid. Identify approved claims by claim number. In all other

(b) TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES - Prepare in

cases, you must enter, as a minimum, the date of the transaction (the date of an error,

duplicate. The return shall cover taxable shipments to the U. S. plus any other tax

the date a shortage was found, etc.) , the identity and quantity of the product involved

liabilities incurred or discovered during the tax period. File the original and dupli-

in the adjustment, and the reason for the adjustment. If necessary, use the space

cate with remittance covering the full amount of tax, with the Chief, Puerto Rico

above and/or attach a separate sheet to explain adjustments fully.

Operations (CPRO), ATF, Hato Rey, PR (see instruction 14 for address). After

acknowledging receipt in Item 38, the CPRO shall retain the original and return

11. INTEREST. The law provides for the payment of interest on underpayments and

the duplicate copy to the taxpayer.

overpayments of tax. Interest, if applicable, will be computed at the rate prescribed by

26 U.S.C. 6621 and reported as a separate entry in Schedule A or B. To avoid paying

2.

A separate ATF F 5000.25 shall be prepared for each premises from which you

interest on unexplained shortages of bottled distilled spirits, you must report the

make shipments to the United States subject to tax.

shortage on the tax return covering the period in which you discovered the shortage.

Interest is not allowed on adjustments involving the prepayment of tax or approved

3.

ATF F 5000.25 shall be used as both a prepayment tax return and a deferred payment

claims for credit of tax (unless the approved claim specifically authorized such

interest) .

tax return.

4.

ITEM 1. Begin with “1” January 1 of each year. Use a separate series of numbers

Compute the interest on underpayments from the due date of the return in error to the

with the prefix “P” to designate prepayment returns. Begin with “P-1” to designate the

date of payment. Compute the interest on overpayments from the date of overpayment

first prepayment return filed on or after January 1 of each year.

to the due date of the return on which the credit is taken.

5.

ITEM 6. Enter your employer identification number here and on all checks or money

12. Enter “NONE” in Schedule A or Schedule B if there is no transaction.

orders which accompany your return. If you have not been assigned an employer

identification number, you must obtain and file Form SS-4 with your local Internal

13. Item 36. DISTILLED SPIRITS - Indicate in column 1 the total proof gallons, other

Revenue Service office.

than articles for which drawback will be claimed under 26 U.S.C. 5134, in which at

least 92 percent of the alcoholic content is rum. In column 2 show the total proof

6.

If this form contains pre-printed information in items 6, 7 or 8, and the information is

gallons of all other spirits.

incorrect, make the necessary corrections by crossing out any errors and printing the

correct information in the same area. If there is no pre-printed information in these

WINE, BEER, TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES.

areas, print or type the required information in the spaces provided.

Indicate in column 1 the total amount of excise taxes entitled for cover over in which

the product meets the 50 percent value added requirement under 26 U.S.C. 7652(d)(1).

7.

LINES 9-21. Show on the appropriate line or lines the amount of tax being prepaid or,

In column 2 show the total of all other taxes.

if the return covers a tax return period, the tax liability incurred during the period. If

the return covers a tax return period, you must include at lines 9-16 all tax liabilities

14. Payment must accompany this form except when the payment is by electronic funds

incurred during the period even if you have already prepaid the tax. (You will show

transfer (EFT). Send payment to:

prepayments in Schedule B as adjustments decreasing the amount due) .

CHIEF, PUERTO RICO OPERATIONS,

8.

SCHEDULE A. Use Schedule A to report adjustments increasing the amount due (for

BUREAU OF ATF

FEDERICO DEGETAU FEDERAL BUILDING, ROOM 670

example, an error in a previous return period that resulted in an underpayment of tax).

CARLOS CHARDON AVENUE

HATO REY, PUERTO RICO 00918-7015

PAPERWORK REDUCTION ACT NOTICE

This request is in accordance with the Paperwork Reduction Act of 1995. The purpose of this information is to identify taxpayers, the period covered, and the amount of tax due for each tax return. The information is used

by the Government to ensure that the correct tax payment was made and received. The information is mandatory by statute (26 U.S.C., 5061, 5703).

The estimated average burden associated with this collection is .25 hours per respondent or recordkeeper depending on individual circumstances.Comments concerning the accuracy of this burden estimate and suggestions

for reducing this burden should be directed to the Reports Management Officer, Document Services Branch, Bureau of Alcohol, Tobacco and Firearms, Washington, D.C. 20226.

An agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number.

ATF F 5000.25 (02-2000)