BIR Ruling No. 352-61

September 8, 1961 BIR RULING NO. 352-61 The Director of Forestry Manila S i r : You have referred to us the letter of the District Forester of Cotabato City requesting that, in the preparation of the auxiliary invoices for forest products, he and his men be allowed to indicate in the invoices only the "total volume and deduction for citural defects by group". cdpr The aforesaid request was prompted in view of the "hardship" encountered by the Office of the District Forester in preparing the invoices. We gather that the difficulty arises first, from the lack of personnel and facilities necessary in accomplishing the invoices, and second, "because of the many offices which are to be furnished with the copies of the auxiliary invoices". (There are twelve offices listed by the District Forester). The regulations required only five copies of the auxiliary invoice for timer and four for firewood or other minor forest products. Two copies of the auxiliary invoices are given to the licensee in the case of timber, or one copy in the case of firewood or other minor forest products, two for the Commissioner of Internal Revenue who forwards one copy thereof to the Director of Forestry and the remaining copy for the District Forester. (See: Sec. 11 Revenue Regulations No. 85). Besides, the personnel of your Office are not required, under the aforesaid Regulations, to prepare the auxiliary invoices. The licensee or his authorized representatives should prepare the invoices. (Ibid.). In view of the foregoing, and considering that the accomplishment of the invoices in the manner requested by the District Forester cannot be deemed a substantial compliance of the requirement, this Office regrets that it cannot grant the aforesaid request. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue