BIR Ruling

September 28, 1966 Mr. Leonardo B. Neri BIR Collection Office Alaminos, Pangasinan S i r : This is with reference to your letter dated September 13, 1966 requesting information as to whether the collection agent or the municipal treasurer is charged with the duty of collecting fines imposed by the municipal court, for violation of the weights and measures law. cdta In reply, you are hereby informed that while the fine was imposed by virtue of a violation of an internal revenue law the collection of the same, nevertheless, falls under Section 93 of Republic Act No. 296 otherwise known as the Judiciary Act of 1948 which is quoted as follows: "Sec. 93. Money paid into courts of justice of the peace. By whom to be received. All moneys accruing to the Government in courts of justice of the peace, including fees, fines, forfeitures, costs, or other miscellaneous receipts, and all trust or depository funds paid into such courts shall be received by the deputy provincial treasurer, or in the City of Manila by the Collector (now Commissioner) of Internal Revenue, for disposition according to law." Under the aforecited provision municipal treasurers are authorized to collect the fine aforestated except in the City of Manila where the same may be paid directly to the Commissioner of Internal Revenue or his deputy. cdti Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue