Non-enforceability of Annual Sugar Production Tax Collection

January 24, 1958 BIR RULING NO. 045-58 The Regional Director B.I.R. Regional District No. 8 Bacolod City S i r : This is in connection with the pending case of the Ma-ao Suguar Central Co., Inc. involving the sum of P154,686.75 as annual sugar production tax due from and payable by it under the provisions of Republic Act No. 632. It is manifested by counsel for the Central that a Warrant of Distraint and Levy had been issued and served upon it to enforce collection of the tax. It is the opinion of this Office that collection of the annual sugar production tax cannot be enforced by distraint and levy because it is not an internal revenue tax. Accordingly, if a Warrant of Distraint and Levy had in fact been issued and served upon the Central, you are advised to desist from enforcing the same. You should, however, urge the corporation to pay the aforesaid amount of P154,686.75 and if they continue to refuse to pay the same, the records of the case should be immediately forwarded to this Office in order that we may take proper action thereon. LexLib Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue