Instruments of Weights and Measure Used by Tinsmiths, Blacksmiths, Carpenters and Tailors

May 25, 1959 BIR RULING NO. 267-59 The Victory Business Agency 2nd Floor, The Remnants Center Bldg. 823 Juan Luna Street, Manila Gentlemen : This is in connection with your letter dated May 20, 1959, requesting information as to whether or not the instruments of weights and measure used by tinsmiths, blacksmiths, carpenters, and tailors should be sealed and licensed prior to their use. The pertinent provision of section 288 of the National Internal Revenue Code reads as follows: cdt "SEC. 288. Unlawful possession or use of instrument not sealed before using and not sealed within twelve months from last sealing . Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine not exceeding five hundred pesos or by imprisonment for not exceeding one year, or both; . . ." In accordance with the abovequoted provision of the Tax Code only persons buying or selling goods by weight or measure or furnishing services the value of which is estimated by weight or measure, may be penalized for possessing and/or using any unsealed scale, balance, weight or measure. Instruments of weight and measure for the personal use of tailors, tinsmiths, blacksmiths and carpenters need not be sealed and licensed inasmuch as they are not used in buying and selling goods by weight or measure. Neither are they used by one who furnishes services the value of which is estimated by weight or measure. cd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue