Bond on the Excess "Lumbang" Nuts

September 29, 1958 BIR RULING NO. 535-58 Mr. Gil Pabillo Buayan, Cotabato S i r : This is in connection with your letter dated September 18, 1958 addressed to the Director of Forestry which was forwarded to this Office for appropriate action. LibLex According to the letter of the Director of Forestry dated August 29, 1958, you manifested a total of 153,366 kilos of lumbang nuts under your Ordinary Minor Forest Product License No. 458-'58 which is 113,366 kilos more than what is authorized under your license. The Director of Forestry requested you to file a bond with this Office to guarantee payment of the sum of P1,700.49 representing 300% surcharge on the excess lumbang nuts gathered by you. In view of your letter dated September 18, 1958 this case was referred to this Office for decision on the question of whether or not the collection of the 300% surcharge in the amount of P1,700.49 may be waived. In your letter you made the following explanation: (1) That on June 24, 1958 you sent a letter from General Santos, Cotabato, applying for an additional amount of 160,000 kilos of lumbang nuts to be collected and gathered within the area covered by your Ordinary Minor Forest Product License No. 458-'58. (2) That a money order in the amount of Two Hundred Pesos (P200.00) was sent to your son to cover the corresponding fees and bond for the additional amount applied for. (3) That due to the delay in the transit of mail from General Santos, Cotabato to Manila and to the fact that your son was transferred to Bulacan the said letter, together with the enclosed money order, did not reach the Director of Forestry before June 30, 1958. The photostatic copy of the money order for two hundred pesos (P200.00) postmarked June 24, 1958, confirms your aforesaid allegations. In view of the foregoing, and considering the favorable recommendation of the Director of Forestry and the fact that you are ready to pay the required license fee and to file the bond for the excess amount of 133,366 kilos of lumbang nuts, this Office hereby waives the collection of the 300% surcharge amounting to P1,700.79. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue