Surcharge Collected on the Tax on Sales, Receipts or Gross Value of Output

July 30, 1958 BIR RULING NO. 415-58 The Chief, Legal Branch (Thru the Regional Director) B.I.R. Regional District No. 6 Naga City S i r : In reply to your letter dated July 10, 1958, you are hereby informed as follows: Pending receipt of the opinion of the Secretary of Justice, no surcharge may be collected on the tax on sales, receipts or gross value of output from July 1 to August 23, 1956, provided that the tax was paid on or before October 20, 1956. However, the tax for the period from August 24 to August 31, is subject to the surcharge if not paid on or before September 10, 1956; and the tax for the month of September ought to have been paid on or before October 10, 1956, otherwise, the surcharge should be imposed. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue