Use of the Metric System of Weights and Measures

September 26, 1958 BIR RULING NO. 601-58 4th Indorsement Respectfully returned to the Honorable, the Undersecretary of Commerce and Industry, Manila. LLphil The requirement as to the use of the metric system of weights and measures is provided for in Section 33 of the Revised Administrative Code, which is quoted below: "The metric system of weights and measures, with its recognized scales, shall be used in all contracts, deeds, and other instruments publicly and officially attested, and in all official documents; and, except as hereinbelow provided, only weights and measures of the metric system shall be officially sealed and licensed . "In the purchase and sale of manufactured lumber the English system of measures may be employed; and in ordering commodities or articles from abroad such weights and measures may be employed as are commonly used in the country to which the order is sent or from which the goods are shipped." (Emphasis supplied). On the other hand, Section 288 of the National Internal Revenue Code penalizes the unlawful possession or use of any instrument of weight or measures which is not sealed. In the light of the foregoing, and considering that the packing and sale of refined sugar does not fall under either of the two exceptions mentioned in Section 33 of the Revised Administrative Code, this Office is of the opinion that packers and/or dealers of refined sugar cannot legally use the pound as a unit of weight in their business of packing and/or selling refined sugar. LLjur (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue