Form TTB F 5100.21 TTB F 5100.21 Application, Permit, and Report - Wine and Beer (Puerto

OMS No. XXXX-XXXX (XX-XX-XXX)

DEPARTMENT OF THE TREASURY - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

1. SERIAL NO.

APPLICATION, PERMIT, AND REPORT-WINE AND BEER
(Puerto Rico)
(Prepare in duplicate - See instructions below)

PART I - APPLICATION
TO THE SECRETARY OF THE TREASURY OF PUERTO RICO
Application is hereby made for a permit to compute the tax on, taxpay, and withdraw for shipment to the United States, the following described wine or beer:
2. DESCRIPTION OF WINE OR BEER
PRODUCED BY

KIND OF
LIQUORS

NAME

LOCATION

(a)

(b)

3. TO BE RELEASED FROM PUBLIC
BONDED WAREHOUSE NO.

FORMULA
NO.

(c)

QUANTITY

SERIAL NOS. OF
CONTAINERS

(d)

(e)

3a. OPERATED BY:

WINE

BEER

WINE
GALLONS

TAXABLE GRADE 1

WINE
GALLONS

BBLS

(f)

(g)

(h)

(i)

3b. LOCATED AT:

4. TO BE RELEASED FOR
Direct shipment

Bottling without rectification

Rectification and bottling

Rectification and packaging

Use in manufacture of articles

Use in manufacture of liqueurs, cordials, etc.

5.

I desire to prepay the computed tax
before withdrawal of the liquors.

6. DATE

I have on file with the District Director (Investigations), Puerto Rico Operations, Alcohol and Tobacco Tax
and Trade Bureau a good and sufficient bond on
TB Form 5120.32
TB Form 5130.16 and desire
to withdraw the liquors on computation, but before payment, of the tax.

7. NAME OF APPLICANT

7a. BY (Signature and capacity)

PART II - PERMIT TO COMPUTE
TO THE COMMONWEALTH INTERNAL REVENUE AGENT
8. PERMIT IS HEREBY GRANTED TO - THE ABOVE NAMED APPLICANT TO COMPUTE THE TAX ON THE LIQUORS DESCRIBED IN PART I,
AND TO:
Prepay the computed tax.
Defer payment of the computed tax.
9. DATE

10. SECRETARY

10a. BY (Signature and official title)

PART III - COMPUTATION OF TAX AND STATEMENT OF TAX PAYMENT
11.

WINE TAX
WINE GALLONS

TAXABLE
GRADE 1
(b)

(a)

12.
AMOUNT
OF TAX
(d)

RATE OF
TAX
(c)

BEER TAX
BARRELS

RATE OF TAX

(a)

(b)

$

TO (Check one)

2

District Director (Investigations), Puerto Rico Operations

(c)
$

$

Total Wine Tax

AMOUNT OF TAX

$

Total Beer Tax

Commonwealth Internal Revenue Agent
13. TOTAL AMOUNT OF TAX
$

Under the penalties of perjury, I declare that I have examined the above computation of tax and, to the best of my
knowledge and belief, this statement of tax liability is true, correct, and accurate.
14. CHECK APPLICABLE BOX
TTB Form 5000.25, with remittance in full for the total amount of the above tax, is transmitted herewith.

I agree to pay, as required by law and regulations, the total amount of tax shown in item 13 and I declare, under the penalties of perjury, that
I am not in default in any payment of tax chargeable against my bond,
TTB Form 5120.32,
TTB Form 5130.16, and that such bond is In the
maximum penal sum or is sufficient to cover that amount in addition to all other amounts chargeable against such bond.
15. DATE

16. NAME OF APPLICANT

16a. BY (Signature and capacity)

1

If champagne or other sparkling wine is being withdrawn, insert "Champ.," or, if artificially carbonated wines are being withdrawn, Insert "Art. Carb." For other wines
see 27 CFR 26.93
2
If the computed tax is to be prepaid, check "District Director (Investigations), Puerto Rico Operations," if the computed tax is to be deferred, check "Revenue Agent."

TTB FORM 5100.21 (10/2006)

PREVIOUS EDITIONS ARE OBSOLETE

PART IV - REPORT OF PREPAID TAXES
TO COMMONWEALTH INTERNAL REVENUE AGENT
17.
TTB Form 5000.25, with remittance in full for the amount of tax shown in Part III, has been received.
18. DATE

19. DISTRICT DIRECTOR (INVESTIGATIONS), PUERTO RICO OPERATIONS

19a. BY (Signature and Official Title)

PART V - REPORT OF RELEASE
TO THE SECRETARY OF THE TREASURY OF PUERTO RICO
20.
TTB Form 5000.25, with remittance in full, has been received by the District Director (Investigations), Puerto Rico Operations.
The applicant has on file a good and sufficient bond to cover the taxes described in Part III; therefore, the wine or beer described in Part I has been released for
the purpose indicated.
21. DATE

22. REVENUE AGENT

INSTRUCTIONS
1. GENERAL. The applicant must prepare this form in duplicate. Forms
must be serially numbered beginning with “1” each calendar year, and running
consecutively thereafter to the end of the year. The serial number must be
prefixed by the last two digits of the calendar year, e.g., “06-1.”
2. PART I. After executing Part I, the applicant must forward all copies of this
form to the Secretary of the Treasury of Puerto Rico.

3. PART II. After executing the permit in Part II, the Secretary must retain
one copy of this form for his/her files and return the original and remaining
copies to the applicant.
4. PART III. (a) Prepayment. If the tax is to be prepaid, the applicant
must so indicate in Part III. On executing Part III, the applicant must
prepare TTB Form 5000.25, in accordance with the instructions on the
form, and send all copies of this form and the original and two copies of
TTB Form 5000.25 and remittance in the full amount of the tax, to the
District Director (Investigations), Puerto Rico Operations, TTB. Ste 310
Torre Chardon, 350 Carlos Chardon Ave, San Juan, PR 00918.

(b) Deferred Payment. If the tax is to be deferred, the applicant must,
after executing his/her agreement to pay in Part III, deliver all copies to
the revenue agent.
5. PART IV. This part must be dated and signed by the District Director
(Investigations), Puerto Rico Operations, if the tax is prepaid. He/She
must then forward one copy of the TTB Form 5000.25 to the Secretary,
forward one copy of the TTB Form 5000.25 and two copies of TTB Form
5100.21 to the revenue agent, and retain the original of the TTB Form
5100.21 or TTB Form 5000.25.
6. PART V. This part must be executed by the revenue agent after
determining that the applicant has proper bond coverage, or in the case
of prepayment, on receipt of Form 5100.21 from the District Director
(Investigations), Puerto Rico Operations reporting his/her receipt of
TTB Form 5000.25 with remittance in full. The revenue agent must
then forward one copy of this form to the Bureau of Alcoholic Beverage
Taxes and one copy to the District Revenue Agent (Commonwealth of
Puerto Rico), deliver one copy to the applicant and retain one copy each
of this form and the TTB Form 5000.25 for his/her files.

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. The information collection is used to determine the eligibility of the person to compute the tax
on, taxpay, and withdraw wine or beer. The information is mandatory by statute. (26 U.S.C. 7652).
The estimated average burden associated with this collection of information is 1 hour per respondent or recordkeeper, depending on individual circumstances.
Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be addressed to the Reports Management Officer,
Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, Washington, DC 20220.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a current, valid OMB control number.

TTB FORM 5100.21 (10/2006)