Application of the Increased Rates of Specific Tax Prescribed by RA No. 2258

July 7, 1959 BIR RULING NO. 341-59 The Commissioner of Customs M a n i l a S i r : With reference to your letter dated July 2, 1959 relative to the application of the increased rates of specific tax prescribed by Republic Act No. 2258 which took effect on June 19, 1959 on imported articles, I have the honor to inform you that, as a general rule, the rates of tax prevailing at the time imported articles are removed from customs custody shall apply. However where the tax had been paid before removal, the rates of tax prevailing at the time of payment shall govern. Applying this rule, your query is answered as follows: 1. Articles which arrived before June 19, 1959 and which were entered and the tax thereon paid prior to said date are subject to the old rates of tax even if removed on or after said date. 2. Articles which arrived before June 19, 1959 but which were declared for entry and payment of the tax thereon only on or after June 19, 1959 shall be subject to the new (increased) rates of tax. cdtech Please be guided accordingly. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue