Effectivity of Amendment to Section 182 of the Tax Code

January 7, 1958 BIR RULING NO. 014-58 Mr. I. L. Licauco 57 Felipe II S. F. M. Quezon City S i r : In answer to your letter dated December 3, 1957, which was addressed to the Department of Finance, I have the honor to inform you that, under the amendment effected by Republic Act No. 1856 to Section 182 of the Tax Code, as amended by Republic Act No. 1612, only the increased rates of occupation tax prescribed by the latter Act was made effective beginning January 1, 1957. With respect to the increased rates of the tax on certain businesses as prescribed by Republic Act No. 1612, the same are deemed effective as of August 24, 1956, the date of approval of said Act. LLpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue