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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 15, 1966

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September 15, 1966 The Collection Agent Binmaley, Pangasinan S i r : In reply to your letter dated August 29, 1966 you are hereby informed that the collection of docket fees, fines and charges paid into the Justice of the Peace Courts and Municipal Courts as provided by Section 93 of R.A. No. 296 otherwise known as the JUDICIARY ACT OF 1948 is the responsibility of municipal treasurers except in the City of Manila where the said fees may be paid directly to the Commissioner of Internal Revenue or his deputy. Be guided accordingly. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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