BIR Ruling

May 13, 1970 Mr. Ramon Rondilla 133 Heroes del 96 St. Caloocan City S i r : This refers to your letter dated July 25, 1969 stating as follows: "1. (a) Does an auxiliary invoice (BIR Form No. 14.04 or 14.03) or similar form containing the descriptions, measurements, volume, number and/or weight of forest charges, fees and other charges on such products, prepared, signed and submitted by a forest officer of the Bureau of Forestry to a BIR Collection Agent for the collection of the charges and fees indicated thereon, constitute an ASSESSMENT and/or RETURN for purposes of Sections 331 to 333 of the National Internal Revenue Code? acd "(b) If the auxiliary invoice is prepared, signed and submitted by a tax-payer only, does it constitute an ASSESSMENT and/or RETURN required by Sections 331 to 333 of the BIR Code? "2. Does the so called "Monthly Scale Report" (B.F. Form No. 3-s) prepared, signed and submitted by a forest officer of the Bureau of Forestry without the signature of the tax-payer concerned, serve as ASSESSMENT and/or RETURN for purposes of Sections 331 to 333 of the BIR Code? "3. Who is or are the government officers having the authority to assess forest products for the purposes of collecting forest charges, fees and other charges on such products?" In reply, I have the honor to inform you as follows: The auxiliary invoice which should be prepared by a licensee or his authorized representative and not by a forest officer if duly presented and submitted to the collecting officer of the Bureau of Internal Revenue for the assessment and collection of the forest charges on the timber manifested therein constitutes a return for purposes of Sections 331 to 333 of the Tax Code. The "Monthly Scale Report" prepared, signed and transmitted by a forest officer to the BIR Collection Agent concerned constitutes a return for purposes of Sections 331 to 333 of the Tax Code. The monthly scale report is not required to be signed by the taxpayer. (Section 28, Regulations No. 85) aisa dc Generally, the collection agent has the authority to assess and collect forest charges, fees and other charges on forest products. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue