BIR Ruling No. 393-61

No date supplied BIR RULING NO. 393-61 Reference is made to your letter . . . , stating that in our letter dated August 17, 1961 to the City Treasurer, that city (BIR Ruling No. 294, current series), we held that "the collection of fees for sealing weights and measures has been transferred to BIR Collection Agents by virtue of Republic Act No. 2655". However, you called attention to Memorandum Circular No. 3 of the Department of Finance, dated August 15, 1960, which provides, among other things, that "the duties and responsibilities of collecting internal revenue fees such as weights and measures . . . shall repose with the local treasurers" (Par. III-8). LibLex In answer thereto, you are informed that the duty of sealing and licensing of weights and measures provided for under Section 283 of the Tax Code should be really transferred, by express provision of Republic Act No. 2655, from the city and provincial treasurers and their deputies to the internal revenue collection agents. However, since the fees for sealing and licensing of weights and measures fully accrue to local governments, this Office believes that the local treasurers should continue discharging this duty, pursuant to Memorandum Circular No. 3 of the Department of Finance. Accordingly, we hereby revoke B.I.R. Ruling No. 294 and instead hold that the sealing and licensing of weights and measures remain the duty and responsibility of the city and deputy provincial treasurers. cdtai