A Resolution Modifying the Terms Members' Contribution for Capital Expenditures and MCC-Real Property Tax

August 1, 1967 REVENUE MEMORANDUM CIRCULAR NO. 33-67 SUBJECT : Collection and Disposition of Fines and Surcharges for Violation of Forest Laws and Regulations TO : All Internal Revenue Collection Agents and Others Concerned Attention is invited to Republic Act No. 371 which provides that "SECTION 1. Any provisions of law to the contrary notwithstanding, in all cases of violation of forest laws and regulations, one-half of the fine or surcharge imposed shall accrue to the general fund of the National Government, and the other half, to the general fund of the city, municipality or municipal district where the violation was committed and the fine or surcharge collected." LLpr It will be noted from the foregoing provision of the law that it is presumed that the city, municipality or municipal district where the violation was committed is the one which collected the fine or surcharge imposable upon a violation of forest laws and regulations. It is thus obvious that the law intended that such fine or surcharge shall be collected in the city, municipality or municipal district where the violation is committed. Consequently, where such fine or surcharge is collected in a place other than where the violation was committed, the latter is nevertheless the one entitled to the other half or 50% of said fine or surcharge. The following constitute possible violations of the forest law and regulations: 1. Cutting without license (Sec. 267, Tax Code); 2. Cutting in violation of the terms and conditions of the license (Ibid); 3. Transporting without invoice (Ibid); 4. Discharging without permit (Ibid); 5. Undermeasurement in excess of 5% of the original measurement (Sec. 23, Forest Products Regulations); and 6. Others Numbers 1 and 2 may be deemed committed in the locality where the forest concession is located. Number 3 may be deemed committed in the locality where the shipment is apprehended. Number 4 and 5 may be deemed committed in the locality where the forest products are discharged. In view thereof, and in order to facilitate the proper accounting and allocation of the share of each city, municipality or municipal district in the aforesaid fine or surcharge, all collection agents are hereby instructed to collect only such fines and surcharges which are imposable on account of violations committed in the city, municipality or municipal district under their jurisdiction. In no case should a collection agent accept payment of a fine or surcharge imposable on account of violations committed outside the territory of his jurisdiction. All collection agents are further instructed to state in the revenue official receipts to be issued by them in the above-mentioned cases (a) The violation committed and (b) The city, municipality or municipal district where said violation was committed. LexLib Strict compliance with the provisions of this circular is enjoined. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) JUAN PONCE ENRILE Acting Secretary