Non-Collection of Reforestation Fund

August 15, 1962 REVENUE MEMORANDUM CIRCULAR NO. 31-62 SUBJECT : Non-Collection of Reforestation Fund TO : All Revenue Collection Agents and Others Concerned The attention of all B.I.R. Collection Agents and others concerned is invited to the letter dated July 18, 1962 of the Director of Forestry, quoted hereunder which is self-explanatory. Republic of the Philippines Department of Agriculture and Natural Resources BUREAU OF FORESTRY July 18, 1962 Supervisor (Collection Ref. Fund) The Commissioner of Internal Revenue Manila S i r : I have the honor to inform you that certificates of collections issued by your Revenue Collectors in the provinces show that they have included in their collection of forest charges the reforestation fund and this Office is at a loss to determine how much out of the amount collected by them under official receipt is the amount paid for reforestation fund. In view thereof, it will be highly appreciated if notices could be sent your revenue collectors throughout the Philippines not to accept payments of reforestation fund as this amount is collected only by the Director of Forestry or the Special Disbursing Officers of the Bureau of Forestry in the provinces, thru special official receipts. cdta Your usual cooperation on this matter will be highly appreciated. Very truly yours, (SGD) M. S. PECSON Director of Forestry" In view of the foregoing, all B.I.R. Collection Agents and others concerned are hereby directed not to include the reforestation fund in the collections of forest charges, as the collection of said reforestation funds falls within the jurisdiction of the Bureau of Forestry. The cooperation of all officials of this Bureau is hereby enjoined on the matter. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue