Tax Refund of Miners and Forest Concessionaires

May 7, 1958 BIR RULING NO. 280-58 The Shell Co. of the Philippines, Ltd. Shell House, 1330 Dewey Blvd. Manila Gentlemen : I have the honor to acknowledge receipt of your letter dated January 20, 1958 requesting information as to whether or not miners and forest concessionaires are still entitled to a refund of 25% of the specific tax paid on gasoline used by them. cdt The pertinent portion of Section 5 of Republic Act No. 1435 reads as follows: " . . . Provided, however, that whenever any oils mentioned above are used by miners or forest concessionaires in their operations, twenty-five per centum of the specific tax paid thereon shall be refunded by the Collector of Internal Revenue upon submission of proof of actual use of oils and under similar conditions enumerated in subparagraphs one and two of section one hereof, amending section one hundred forty two of the Internal Revenue Code. . ." As the above-quoted provision of law contains no limitation as to the period within which the privilege granted therein may be enjoyed by the grantee, this Office is of the opinion that miners and forest concessionaires are still entitled to a refund of 25% of the specific tax paid on gasoline used by them. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue