BIR Ruling No. 100-63

December 16, 1963 BIR RULING NO. 100-63 3rd Indorsement Returned to the Regional Director, BIR Regional District No. 3, Manila, the attached papers bearing on the case of BUENO INDUSTRIAL AND DEVELOPMENT CORPORATION, Rm. 301-305 Alliance Bldg., Rosario St., Manila, with the following comment. LLjur The revised classification of trees under Forestry Administrative Order No. 32 took effect on July 5, 1961, or fifteen days after its publication in the Official Gazette on June 19, 1961 and remained in force until its suspension on January 24, 1962, as per Forestry Administrative Order No. 32-1. The record shows that in view of the revised classification of trees, above-stated, the taxpayer incurred deficiency forest charges, inclusive of 20% surcharge, in the amount of P8,332.15 for the month of July and August, 1961. The taxpayer, therefore, should have paid the forest charges based on the new classification rates established by Forestry Administrative Order No. 32. Considering that the order was duly published, this Office cannot see any reason why the imposition of the 25% surcharge for late payment should be waived. Besides, the 25% surcharge for late payment of deficiency forest charges is mandatory and cannot be waived by this Bureau. It may be stated, in this connection, that the error committed by the Forestry Officer in computing the forest charges based on the old classification is not a ground for withdrawal of the 25% surcharge for late payment because it is a cardinal principle of law and well settled in jurisprudence that the government is not estopped by the neglect or omission of its officers or agents. Be guided accordingly. (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue