Ipso Facto Cessation of Operation of the Provisions of Sec. 142 of the Tax Code

March 21, 1958 BIR RULING NO. 214-58 Mr. N. C. Alio 57 Pelaez Ext. Cebu City S i r : In reply to your letter dated March 4, 1958, I have the honor to inform you that the provisions of Section 142 of the Tax Code, as amended by Republic Act No. 755, relative to the refund of 50% of the specific tax paid on oils used in agriculture and aviation ipso facto ceased to operate after June 18, 1957. However, if the fuel oils mentioned in Section 142 of the Tax Code were used in agriculture and aviation during the effectivity of the said Act, a refund of the tax paid thereon may still be claimed provided that the claimant shall file a written claim therefor within two years from the payment of the tax. prcd Republic Act No. 755 took effect on June 18, 1952, the day of its approval by the President of the Philippines. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue