BIR Ruling No. 415-61

1961 BIR RULING NO. 415-61 Respectfully returned to the Regional Director, Regional District No. 2, San Fernando, Pampanga, the enclosed copy of the query dated July 27, 1961 of Collection Agent Pantaleon R. Doctor. LibLex The positions of collection agents and clerks have been created by Republic Act No. 2655 to replace the provincial and city treasurers, and their deputies, as deputies of the Commissioner of Internal Revenue for the collection of internal revenue taxes (other than those due on imported articles), as well as other taxes, fees or charges the collection of which is expressly entrusted by law to him. Such being the case, and considering that reforestation fund and alien registration fees are being collected by provincial and city treasurers and/or their deputies not in the discharge of their duties as such deputies of the Commissioner of Internal Revenue, it follows that the duties of said treasurers or deputies with respect to the collection of those fund and fees remain unaffected by the assumption of duties of collection agents and clerks, Accordingly, the view of the deputy provincial treasurer, Mayantoc, Tarlac, that because the aforesaid fund and fees are national in character, the collection thereof devolves upon the collection agents is untenable. However, with respect to the fees, fines, forfeitures, costs and other moneys paid to justice of the peace and municipal courts, the same should now be collected by the collection agents and clerks, because the collection thereof is entrusted to the Commissioner of Internal Revenue (Sections 93 and 94, Republic Act No. 296, Judiciary Act of 1948). llcd