Regulations to Implement the Provisions of Republic Act No. 755, in Relation to Section 15 of Republic Act No. 56, as Amended by Republic Act No. 570

November 6, 1952 REVENUE REGULATIONS NO. V-34 SUBJECT : Regulations to Implement the Provisions of Republic Act No. 755, in Relation to Section 15 of Republic Act No. 56, as Amended by Republic Act No. 570 TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of section 338 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following regulations governing the refund of 50% of the specific tax paid on fuel oils used in agriculture and aviation as authorized under Republic Act No. 755, in relation to section 15 of Republic Act No. 56, as amended by Republic Act No. 570, are hereby promulgated and shall be known as Revenue Regulations No. V-34. SECTION 1. Refund of Tax on Fuel Oils Used in Agriculture and Aviation . Whenever any of the fuel oils mentioned in section 142 of the National Internal Revenue Code, such as kerosene, petroleum, lubricating oils, naptha, gasoline, and denatured alcohol to be used for motive power are used in agriculture and aviation, fifty per centum of the specific tax paid thereon shall be refunded by the Collector of Internal Revenue upon satisfactory proof that such oils were actually consumed or used in agriculture or aviation. SECTION 2. Registration of Machinery and Other Mechanized Equipment . Agricultural producers desiring to avail themselves of the benefits provided for under Republic Act No. 755 shall register with the Bureau of Internal Revenue, thru the provincial revenue agent stationed at the province where their agricultural lands are located, the number, make, capacity and registration or plate number if registered with any other government office, of all their machinery, tractors, trucks, jeeps or other agricultural implements utilizing fuel oils which are actually used by them in agriculture. SECTION 3. What Constitutes Satisfactory Proof. In the case of an individual producer not affiliated with any producers' association using fuel oils in agriculture, the refund of the aforesaid tax shall be authorized only upon submission of the sworn affidavit of the producer and two disinterested persons proving that the said oils were actually used in agriculture. One of the said disinterested persons shall be the barrio lieutenant of the locality where the agricultural land work or under cultivation by the producer lies, or his substitute, who shall declare under oath that the said producer was in fact the person who raised the agricultural crops on the particular area or parcel of land and that the fuel oils were actually consumed or used by the producer in his agricultural activities. If the producer belongs to any producers' association or federation, duly registered with the Securities and Exchange Commission, the affidavit of the president of the association or federation, attesting to the fact that the oils were actually used in agriculture, will be sufficient to comply with the requirements hereof. In the case of fuel oils used in aviation, the sworn statements of the pilots of the airplanes or of a responsible official of the airline company in charge of the deliveries of the fuel oils to the airplanes' tanks attesting that the said oils were actually consumed or used in aviation shall be required. The sworn statements to be submitted by agricultural producers and persons and entities engaged in aviation shall conform substantially to the forms herein provided for as Appendix I and Appendix II. SECTION 4. Other Requisites . In addition to the sworn statements stated above, the agricultural producers claiming the benefits granted by Republic Act No. 755 shall submit to the Bureau of Internal Revenue the commercial invoices covering their purchases of petroleum products, gasoline, and other fuel oils from the sellers or importers or manufacturers thereof. Upon request of the purchasers, the sellers of imported fuels shall indicate in the commercial invoices the pertinent data, such as the vessel from which the fuel oils were unloaded in the Philippines, the customs import duty number designated by the Bureau of Customs, the date of withdrawal thereof from customs custody, and the number and date of the official receipt under which the specific tax was paid thereon. As regards locally produced fuel oils, a notation by the seller on the said invoices embodying information about the date of withdrawal of the fuel oils from the place of production and the number and date of the official receipt evidencing payment of the specific tax due thereon shall be sufficient. Citizens or corporations of foreign countries applying for the refund of the tax paid on aviation fuel oils shall likewise submit evidence that citizens and corporations of the Philippines are granted equivalent refunds or exemptions in respect to similar oils in their respective countries. SECTION 5. When Claims to be Submitted. Claims for refund must be submitted twice a year. Each claim should cover the period from January 1 to June 30; and from July 1 to December 31 of each year. Each and every claim for refund must be in writing and submitted in triplicate to the Collector of Internal Revenue. All the evidence and requisites mentioned herein should accompany each claim. SECTION 6. Effectivity of these Regulations . These regulations shall take effect upon their promulgation in the Official Gazette and until June 18, 1957, when Republic Act No. 755 shall expire in accordance with section 1 of the said Act. ATICcS (SGD.) AURELIO MONTINOLA Secretary RECOMMENDED BY: (SGD.) S. DAVID Collector of Internal Revenue APPENDIX I Sworn Statement Regarding the Use or Consumption of Petroleum Products, Oils and Other Fuels in Agriculture APPENDIX II Sworn Statement Regarding the Use or Consumption of Petroleum Products, Oils and Other Fuels in Aviation