Measuring of Forest Products; Invoicing and Collection of Charges Thereon

September 10, 1971 BIR RULING NO. 020-71 Measuring of forest products; invoicing and collection of charges thereon . Under Section 262 of the Tax Code, as amended by Republic Act No. 6110, the discharge of the duties incident to the measuring of forest products shall be lodged exclusively with the Bureau of Forestry under regulations of the Department of Agriculture and Natural Resources. On the other hand, the invoicing of forest products and collection of the charges thereon shall be done exclusively by the Bureau of Internal Revenue under regulations approved by the Secretary of Finance. Prior to the amendment, the duties incident to the measuring of forest products was discharged by the Bureau of Internal Revenue under regulations of the Department of Finance. However, the Commissioner of Internal Revenue was authorized to deputize employees of the Bureau of Forestry to perform the duties incident not only to the measuring but also invoicing of forest products when the Director of Forestry deems such course advisable for the protection of the forest products and is willing to supply the services of such employees at the expense of the Bureau of Forestry. However, after the amendment, the Commissioner is no longer authorized to deputize employees of the Bureau of Forestry to discharge duties incident to invoicing and collection. Revenue collection agents are the ones authorized to issue the official receipt (no longer the official invoice) evidencing payment of the forest charges due as computed from the auxiliary invoice prepared by the forest concessionaire or his duly authorized representative. Only the auxiliary invoice is required to accompany the shipment of timber. Pursuant to Section 11 of Revenue Regulations No. 85, otherwise known as the Forest Regulations, "invoicing" refers both to the auxiliary and official invoices (now official receipts). cd