BIR Ruling No. 283-61

July 27, 1961 BIR RULING NO. 283-61 In reply to your letter . . . , I have the honor to inform you as follows: Regulations and orders shall become effective only when approved by the Department Head and published in the Official Gazette or otherwise publicly promulgated. (Sec. 551, Rev. Adm. Code) cdpr The necessity of publishing circulars and regulations promulgated by the Department Heads in the Official Gazette in order to have a binding effect upon the public was upheld by the Supreme Court in a leading case of People vs. Que Po Lay (50 O.G. 4850). It was held in that case that before the public may be bound by its contents, especially its penal provisions, a law, regulation, or circular must be published and the people officially and specifically informed of said contents and its penalties. Since Forestry Administrative Order No. 32 revised the classification of trees into groups, it will consequently affect the tax liability of those concerned in accordance with Section 264 of the Tax Code. In the light of the above ruling, this Office is of the opinion that Forestry Administrative Order No. 32 should take effect, for tax purposes, after its publication in the Official Gazette or otherwise publicly promulgated. prcd