BIR Ruling

January 10, 1967 Mr. Generoso V. Jacinto 341 J. Teodoro, Grace Park Caloocan City S i r : This refers to your letter dated September 20, 1966 to the President of the Philippines relative to your complaint on the non-enforcement by the Bureau of Internal Revenue of the Weights and Measures Law upon the passage of Republic Act No. 2655, which was referred to this Office for appropriate action. In reply, I have the honor to inform you that although under the aforesaid Act 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, the same did not include the sealing and licensing of weights and measures, the duty and responsibility of which remained with the city and provincial treasurers and their deputies pursuant to Memorandum Circular No. 3 dated August 15, 1960 of the Department of Finance. And since the fees for sealing and licensing of weights and measures fully accrue to the local governments, this Office believes that they should discharge the function of enforcing the Weights and Measures Law. prll Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue