BIR Ruling [UN-381-95]

October 24, 1995 BIR RULING [UN-381-95] Hon. Antonio P. Belicena Assistant Secretary Revenue Operations Group Department of Finance M a n i l a S i r : There are forwarded to that Office for appropriate action the docket consisting of three (3) folders bearing on the claim for informer's reward of Mr. Benjamin P. Martinez pursuant to Section 281(1) of the Tax Code, as amended. In accordance with your 1st Indorsement dated August 23, 1994, we referred the aforesaid claim of Mr. Martinez to the BIR Regional Director of Manila with specific instruction to submit a Certification regarding the total amount of taxes collected from chop-chop vehicle importers/assemblers other than Messrs. Mike Young, Mike Lee and Yoni Tan who availed of the Voluntary Payment Scheme during the period from September 1987 to June 1994. It appears from the Certification jointly issued by the Chiefs of Special Investigation Division and Collection Division of Revenue Region No. 4, Manila, that the total amount of P227,453,000.00 was collected on voluntary/compromise payments required on the registration of chop-chop vehicles covering the year 1990 up to June 1994. The names of the registrant/owners, type of vehicles, Payment Order and Confirmation Receipt Nos., Authority to Accept Payment Orders, dates of payment and respective amounts paid can be found in the other forty-seven (47) folders also hereto forwarded under cover of this letter. cdtech We understand that the Secretary of Finance had previously approved the other claim for informer's reward of Mr. Martinez under the provisions of Section 3513 of the Tariff and Customs Code of the Philippines. It is noted that the 20% reward granted to the informer was based not only on customs duties and taxes collected from Messrs. Young, Lee and Tan in the amount of P190,982.00 but on the amount of P210,450,600.00 representing the total amount of customs duties and taxes collected by the Bureau of Customs from other illegal assemblers/importers who availed of the Voluntary Payment Scheme covering the period from March 24, 1987 to May 31, 1989. Such being the case, this Office will not interpose any objection if the 15% reward money to be given to Mr. Martinez pursuant to the provisions of Section 281(1) of the Tax Code, as amended, will also be based on the total amount of excise and ad valorem taxes voluntarily paid by those illegal assemblers/importers of chop-chop motor vehicles who availed of the Voluntary Payment Scheme under the Tripartite Agreement signed by the Bureau of Internal Revenue, Bureau of Customs and Land Transportation Office. cdi Please acknowledge the receipt hereof. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue