Exclusion of Taxes Accruing to Special Funds from the Budgetary Goals

July 8, 1964 REVENUE MEMORANDUM ORDER NO. 44-64 SUBJECT : Exclusion of Taxes Accruing to Special Funds from the Budgetary Goals TO : All Regional Directors, Chief Revenue Officers and Others Concerned In connection with the budgetary goal (estimated income) on general fund collections allocated to the different regional offices as detailed in the letter of this Office dated June 5, 1964, you are hereby informed that the goal allocated to each region should not include taxes accruing to a special fund. The following are the taxes together with the corresponding percentages which should not be included in your report of collections. 1. 20% of the specific tax on diesel fuel oil; 2. 20% of the specific tax on kerosene or petroleum; 3. 100% of the specific tax on lubricating oil; 4. 100% of the specific tax on naphtha, gasoline, etc.; 5. 100% of the specific tax on denatured alcohol used for motive power; 6. 100% of the 2% tax on sugar controls under Sec. 189 of the National Internal Revenue Code; 7. 10% of the ad valorem and royalties on mines; 8. 100% of the tobacco inspection fees; 9. 100% of the national park fund; and 10. internal revenue taxes and fees that accrue directly to the local governments. In reporting the collections made by regional offices the particular taxes where there are exclusions for special fund purposes should be detailed by showing therein the gross amount of collections, the percentage accruing to the special fund and the net amount accruing to the general fund. The net amount should be the only amount that is to be taken into account and included in the other general fund collections in determining the overall accomplishments of the region or the inspection district as the case may be. cdt (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue