BIR Ruling

November 26, 1976 Sealing and Licensing of Weights & Measures In connection with your 1st Indorsement dated November 3, 1976, I have the honor to return herewith the records of I. S. No. 76-8358, re: GODOFREDO ZARATE, with the following information: (a) Section 289 of the National Internal Revenue Code has been repealed and superceded by Presidential Decree No. 426 (Local Tax Code) which took effect on March 30, 1974. Sections 14 and 23 of said Decree provide: "Sec. 14. Fees for sealing and licensing of weights and measures . The province shall levy fees for the sealing and licensing of weights and measures in accordance with the ff. schedule: . . . "The provincial board shall prescribe the necessary regulations for the use of such weights and measures. It shall also fix the penalties for fraudulent practices and unlawful possession or use of instruments of weights and measures , provided that the penalties thereon do not exceed those prescribed in Chapter VI, Title VIII, of the NIRC, as amended. The provincial board may, by ordinance, authorize the provincial treasurer to settle an offense not involving the commission of fraud before a case therefor is filed in Court upon payment of compromise penalty of not less than two hundred pesos nor more than five hundred pesos. "Sec. 23. Scope of power . Except as otherwise provided in this Code, the city may levy and collect, among others, any of the taxes, fees and other impositions that the province or the municipality may levy and collect . The exercise of the taxing powers of the city extends to the taxes, fees and other impositions mentioned in Sections 12, 13, 14, 15, 15-A and 16 of this Code which the city shall also impose and collect, to the exclusion of the national and municipal governments ." (b) Since the fees for sealing and licensing of weights and measures have been transferred to the local governments, the approval of the Commissioner of Internal Revenue in the prosecution of violations thereof is no longer necessary. cdasia