Application for the Issuance of the Permit to Discharge Forest Products

March 3, 1959 BIR RULING NO. 140-59 Mr. R. Aguinaldo Supervising Agent-at-Large B.I.R., Manila S i r : In answer to the questions contained in your memorandum dated May 15, 1958, you are hereby informed as follows: cdtech 1. Forest licensees, whether bonded or not, or their agents must, upon arrival of their forest products at destination, accomplish and file their application for the issuance of the permit to discharge the said products with the deputy provincial treasurer, if the place of destination is in the province, or, if in Manila, with the Commissioner of Internal Revenue, pursuant to Section 17(a) and (b) of Revenue Regulations No. 85. While it is true that upon arrival at destination, the official and auxiliary invoices must be presented and a discharge permit secured, nevertheless, no liability shall attach for non-presentation upon arrival, provided, that the forest products are not discharged. What is penalized is discharging without permit. Should the taxpayer delay the discharge of his products, he has everything to lose and nothing to gain. 2. Log scale reports cannot be substituted for auxiliary invoices. Any forest licensee, whether bonded or not, who transports or removes logs from his concession without accomplishing the corresponding auxiliary invoices shall be liable to the 25% surcharge for transporting without invoice, pursuant to Section 267 of the Tax Code, even if said logs are covered by log scale reports. 3. As to whether or not a licensee or his agent is required to certify as to the truth of a log scale report covering his logs cut in his concession, the matter depends upon the requirements of such reports. 4. A log scale report does not required information on volume. Such report is not a BIR form. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue