BIR Ruling

December 5, 1972 The Regional Director Revenue Region No. 17 Central Mindanao Cagayan de Oro City S i r : This refers to your letter dated September 8, 1972 bearing on the Memorandum of the Chief, Legal Branch of that Regional Office concerning the disposition of illegally cut timbers which are presently in the possession of the Police Department of that City. It appears that the Mayor of that City has requested that the timber be turned over to the City Government to be utilized in the construction of various government projects. In reply, you are informed that where illegally cut logs are apprehended by local authorities, the Collection Agent should advise said authorities to turn over the logs to a forestry office, if there should be any in the locality, for appropriate action. If there should be no forestry office in the locality, the Collection Agent should take possession of the logs, ascertain the charges due after measurement plus the corresponding surcharges, and notify the owner thereof. Should the owner fail or refuse to effect payment or otherwise to take possession, he should deliver the logs to the nearest Armed Forces of the Philippines unit by notifying the latter in writing for disposition in accordance with the directive of the Executive Secretary. (Rev. Memorandum Circular No. 1-68; BIR Ruling No. 72-028, November 6, 1972) In view thereof, the request of the City Mayor for the turn over of those logs to the City Government should be denied. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue