BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 16, 1973
Full text
May 16, 1973 Mr. Victorino R. Rustia Actg. Municipal Treasurer Malabon, Rizal S i r : This refers to your letter dated March 12, 1973 requesting information whether it was legal or proper for you to impose a compromised penalty ranging from P5.00 to P30.00 depending on the gravity of the offense against possessors of unlicensed, unsealed and defective weights and measures. In reply thereto, please be informed that they should not have been allowed to pay compromise penalties. Pursuant to Department Memorandum Circular No. 29-72 dated October 31, 1972, (copy attached) violations of the provisions of the National Internal Revenue Code concerning alteration or fraudulent use of instruments of weights and measures under Section 289 thereof shall not be settled extrajudicially by the payment of compromise penalty. Instead, the full penalties under the law shall be applied and immediate appropriate criminal charges shall be filed against the violators. Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.