BIR Ruling [DA-005-00]

January 5, 2000 BIR RULING [DA-005-00] Mr . Ambrosio O . Masing Mainit, Nabunturan Compostela Valley Province S i r : This refers to your letter dated June 4, 1998 requesting for the waiver of penalties and surcharges of your basic tax liabilities for your failure to pay your tax liability because of the El Nio phenomenon. In reply, please be informed that the imposition of the surcharge and interest on delinquency is mandatory. Strong reasons of policy support a strict observance of the rule regarding the payment of tax. The laws imposing penalties for delinquencies are clearly intended to hasten tax payments or punish evasions or neglect of duty in respect thereof If delays in the tax payments are to be condoned, for light reasons, the law imposing penalties for delinquencies would be rendered nugatory and maintenance of the government and its multifarious activities would be as precarious as taxpayers are willing or unwilling to pay their obligations to the state on time, (Jamera vs. Meer, 74 Phil. 22) llcd Accordingly, your request for the waiver of penalties and surcharges is hereby denied for lack of legal basis. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue