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EXECUTIVE ORDERS
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EXECUTIVE ORDER NO. 978 - IMPOSING
AN AD VALOREM TAX AND REVISING THE SPECIFIC TAX RATES AND MAXIMUM
RETAIL PRICES OF CIGARETTES
WHEREAS, there is need to introduce on a
gradual basis an ad valorem tax on cigarettes to provide built-in
flexibility to price changes without endangering the viability of the
cigarette industry;
WHEREAS, due to the increasing cost of production of cigarettes, it is
also necessary to revise the statutory maximum retail prices to allow
the manufacturers to adjust sales prices;
WHEREAS, in generating additional revenues to support the programs of
government, it is necessary to devise an excise tax system that
provides an equitable sharing in the additional tax burden.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of
the Philippines, pursuant to the powers vested in me by law and under
Sec. 290-B of the National Internal Revenue Code of 1977, as
amended, do hereby direct and order that:
Section 1.
“(b)
“(1)
“(2)
“(3)
“(4)
“(5)
“(6)
“(7)
“(8)
“(9)
“(10)
“(11)
Sec. 2.
“Sec.
186-A.
“On
cigarettes packed in thirties
“On cigarettes packed in
twenties including those of foreign manufacture regardless of the
contents per pack
“The price at which the
different brands of cigarettes are sold at wholesale in the factory or
in the establishment of the importer or through their sales agents to
the public shall determine the amount of tax due thereon; and if the
manufacturer or importer also sells or allows to be sold, his
cigarettes at wholesale in another establishment, of which he is the
owner or in the profits which he has an interest, the wholesale price
in such establishment shall determine the amount of tax applicable to
the cigarettes therein sold: Provided, However, That when such price is
less than the cost of manufacture or importation plus all expenses
incurred until the cigarettes are finally sold by the manufacturer or
importer, such plus expenses shall determine the amount of tax to be
collected.
“Every manufacturer or importer
of cigarettes shall file with the Commissioner on the date or dates
designated by the latter, and as often as may be required, a sworn
statement showing, among other information, the different brands of
cigarettes manufactured or imported and their corresponding wholesale
prices, together with the cost of manufacture or importation plus
expenses incurred or to be incurred until the cigarettes are finally
sold. It shall be unlawful to sell said cigarettes at wholesale at a
price in excess of the one specified in the statement required herein
without previous written notice to the Commissioner. In case of
imported cigarettes, the sworn statement required herein shall be
accompanied by verified sales invoices of the manufacturer of the
cigarettes as well as the consular invoice issued by a Philippine
Consul, should one be available at the place of origin or shipment, and
that every pack of cigarettes shall bear the inscription “FOR EXPORT TO
THE PHILIPPINES”.
“Any manufacturer or importer
who, in violation of this Section , accordingly misdeclares or
misrepresents in his sworn statement herein required or in his sales
invoice any pertinent data or information shall, upon discovery, be
penalized by a summary cancellation or withdrawal of his permit to
engage in business as a manufacturer or importer of cigarettes. If the
violator is an alien, he shall be liable for deportation.”
Sec. 3.
Sec. 4.
Sec. 5.
Sec. 6.
Done in the City of Manila,
this 22nd day of August, in the Year of Our Lord, Nineteen Hundred and
Eighty-Four.
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