BIR Ruling No. 294-61

August 17, 1961 BIR RULING NO. 294-61 Reference is made to your letter . . . , requesting information whether or not the duty of sealing and licensing of weights and measures provided for under Section 283 of the Tax Code shall remain to be discharged by the city and provincial treasurers and their deputies notwithstanding Section 5 of Republic Act No. 2655. In answer thereto, I have the honor to quote hereunder Section 5 of Republic Act No. 2655: "Any and all references in the National Internal Revenue Code to the provincial and city treasurers and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue." It is believed that by the express provision of the law, city and provincial treasurers, as well as their deputies, have been divested of all the functions and duties that formerly pertained to them under the National Internal Revenue Code which functions and duties were transferred to the collection agents. The law is quite clear and we don't see how it can be given a different meaning. Our conclusion is further bolstered by the fact that under Section 6 of the Tax Code, as it stands amended by Republic Act No. 2655, city and provincial treasurers and their deputies are no longer deputies of the Commissioner of Internal Revenue for the collection of internal revenue taxes and the enforcement of laws falling within the jurisdiction of this Bureau. cdtech In view of the foregoing, your query is answered in the negative.