Department of Finance Provincial Circular No. 8-66 dated April 21, 1966

April 17, 1967 REVENUE MEMORANDUM CIRCULAR NO. 21-67 SUBJECT : Department of Finance Provincial Circular No. 8-66 dated April 21, 1966 TO : All Collection Agents, Cash Clerks and Others Concerned Attached herewith is a copy of Provincial Circular No. 8-66 dated April 21, 1966 of the Department of Finance regarding the payment of docket and appeal fees into courts of justice to be received by municipal treasurers and not by revenue collectors, for your guidance. This Memorandum Circular supersedes any previous instructions to you on the matter. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue Provincial Circular No. 8-66 April 21, 1966 SUBJECT : Moneys paid into courts of justice are to be received by the municipal treasurers TO : ALL PROVINCIAL TREASURERS AND CITY TREASURERS For the guidance of all concerned, there is quoted hereunder the letter dated March 24, 1966, of the Commissioner of Internal Revenue: "I have the honor to bring to your attention the present situation about municipal treasurers refusing to accept docket and appeal fees paid into courts of justice of the peace or the municipal courts. "Under Section 93 of Republic Act No. 296 otherwise known as the JUDICIARY ACT OF 1948, which is quoted as follows: Section 93. Moneys paid into courts of justice of the peace . By whom to be received . All moneys accruing to the Government in courts of justice of the peace, including fees, fines, forfeitures, costs, or other miscellaneous receipts, and all trust or depository funds paid into such courts shall be received by the Deputy Provincial Treasurer, or in the City of Manila by the Collector (now Commissioner ) of Internal Revenue, for disposition according to law." it is the duty of municipal treasurers to receive docket and appeal bond fees. "Our collection agents under the aforecited provision of law are not authorized to receive such fees. Besides, such fees are not internal revenue taxes. "In view of the foregoing, it is respectfully requested that municipal treasurers be directed to accept payment of docket and appeal bond fees accruing to the municipal courts, except in the City of Manila where the said fees may be paid directly to the Commissioner of internal Revenue or his deputy." Provincial Treasurers are hereby requested to require municipal treasurers in their respective jurisdiction to comply with the aforequoted provision of law. cdta (SGD.) EDUARDO Z. ROMUALDEZ Secretary