BIR Ruling

October 24, 1966 The Chief, Collection Branch Thru the Director, BIR Regional Dist. No. 10 Cebu City S i r : This refers to your letter dated February 4, 1966 requesting a ruling and/or instruction in the following case. cdti It appears that while you were the Chief Revenue Officer of Southern Leyte you observed that forestry representatives questioned the right of our collection agents who tried to conduct remeasurement of logs for export. They claimed that since the measurement of the logs was already made by them as well as the preparation of the corresponding auxilliary invoices, our collection agents need not conduct the remeasurement of the same as it would amount of reviewing their work. As a consequence, our collection agents refused to certify that the correct amount of forest charges had been paid. They made certification only as to the amount of forest charges actually paid which did not specifically refer to the logs for export. In other words, our collection agents refused to issue clearance as required under Paragraph 3(e) of Revenue Memorandum Circular No. 29-65. You further observed that during the loading of the logs on the ship, no representative of this Bureau was present to check whether or not the correct amount of forest charges had been paid thereon. In reply, you are informed that forestry representatives cannot question the right of our collection agents to make remeasurement of logs for export notwithstanding the fact that the same have already been measured by said representatives. As the clearance to be issued by a collection agent pursuant to paragraph 3(e) of Revenue Memorandum Circular No. 29-65 is to the effect that the licensee-exporter is not delinquent in the payment of forest charges on the logs to be exported by him, it is incumbent upon said agent to conduct a remeasurement of the logs to ascertain that the correct amount of forest charges have been paid thereon. aisadc You are further informed that forestry officers have no authority to prepare auxiliary invoices. Under the Forest Products Regulations, it is the forest concessionaire himself who should prepare the invoices. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue