Veto of the Proposed Amendment to Sec. 189 (Tax Code)

February 21, 1958 BIR RULING NO. 126-58 Honorable Laurentino Ll. Badelles Congress of the Philippines Manila S i r : With reference to your 1st Indorsement dated January 15, 1958 relative to the letter to you of Mr. David S. Calderon, I have the honor to inform you that the proposed amendment to Section 189 of the Tax Code exempting proprietors or operators of rice and corn mills of 16 horsepower or less from the 2% tax prescribed therein was vetoed by the President. As regards the matter on tax refund mentioned in the letter, if the writer has in mind the occupation tax, it may be stated that Republic Act No. 1856 which took effect on June 22, 1957, amended among others, Section 182 of the Tax Code by prescribing the date of effectivity of the increased rates of occupation tax as of January 1, 1957 and providing for the refund of the amount collected in excess of the rate of tax prevailing before January 1, 1957. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue