BIR Ruling No. 205-61

May 30, 1961 BIR RULING NO. 205-61 4th Indorsement Returned to the Regional Director, Regional District No. 6, Naga City, the herein attached records bearing on the pending forestry charges against Julian M. Galeon of Daet, Camarines Norte, involving a total sum of P1,282.96 with the following information: cdtech From the records attached it appears that the basis of the original assessment of forestry charters against herein taxpayer, Julian M. Galeon, are the auxiliary invoice issued by the Forestry District No. 16, Jose Panganiban, Camarines Norte, and that the same clearly shows that herein taxpayer was the real person who cut or ordered to cut the timber in question inside a titled land within his license area and properly sealed by the personnel of the office of said Forestry District No. 16. The identity, therefore, of the taxpayer as the real person liable to pay the forestry charges in question is duly established and remain undisputed. This being the case, he is advised to pursue the collection of the forestry charges in question against herein taxpayer, Julian M. Galeon. In the event that said taxpayer really died on September 11, 1959, as manifested in the within 2nd Indorsement of the PRO G. Viana, dated March 3, 1961, the collection of said forestry charges shall be directed against the estate of the said deceased taxpayer, if any. LexLib (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue