Instrument of Weight or Measure

June 12, 1959 BIR RULING NO. 292-59 2nd Indorsement Respectfully returned to the City Treasurer, Manila, the letter dated January 7, 1959, of Mr. Federico D. Nepomuceno, counsel for Mr. Co Tong of 1314 Magdalena, Manila. Pursuant to the second clause of section 288 of the Tax Code, if an instrument of weight or measure "has been officially sealed at some previous time and the seal and tug officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor, or user of the same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class". On the assumption that the facts of the case of Mr. Co Tong fall within the said provision of law and that his instrument of weight is of the class mentioned under section 278(b) of the same Code, only the regular fee of P1.20 plus the surcharge equal to five times that fee, or a total of P7.20 is due from him. LLphil Please be guided accordingly. (SGD.) JOSE ARAAS Commissioner of Internal Revenue