Effectivity of RA No. 1435

April 17, 1958 BIR RULING NO. 225-58 Caltex (Philippines) Inc. P.O. Box No. 783 Manila Gentlemen : With reference to your letter dated March 27, 1958, I have the honor to inform you that Republic Act No. 1435 took effect on June 14, 1956, the date of approval thereof. Accordingly, and as said law has not provided for any retroactivity but, on the contrary, has expressly stated in Section 6 thereof that it shall take effect upon its approval, the right under Section 5 thereof to the refund of 25% of the specific tax paid on diesel fuel oil and other similar fuel oils used by miners and forest concessionaires cannot be made to apply to the fuel oils used by such persons before June 14, 1956. (See Gen. Cir. No. V-218) I may be stated that the 50% exemption in favor of oils used in Agriculture and aviation, in accordance with Section 142 of the Tax Code, was brought about by the amendment of said Section 142 by Republic Act No. 755 which took effect on June 18, 1952, and not Republic Act. No. 1435. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue