BIR Ruling

January 23, 1967 Mr. Efren del Rio La Paz, Leyte S i r : This refers to your letter-complaint dated August 10, 1966 to the President of the Philippines relative to the fraudulent use of tampered gantas, liters and chupas in the sale of rice and corn grits by merchants in your locality, a copy of which was referred to this Office for appropriate action. cdt In reply, I have the honor to inform you that although under Republic Act No. 2655, the functions and duties performed by city and provincial treasurers and their deputies in connection with the collection of internal revenue taxes were deemed transferred to internal revenue collection agents, nevertheless, the Secretary of Finance in his Memorandum Circular No. 3 dated August 15, 1960 delegated to the local governments the enforcement of the Weights and Measures Law. The reason is expediency. If you discover violations of the l aw, it is suggested that you report the same to the local treasurers' office. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue