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PRESIDENTIAL DECREE NO. 753
PRESIDENTIAL DECREE NO. 753 -
INCREASING THE SPECIFIC TAX RATES ON CIGARETTES BY AMENDING Section
137(b) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
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WHEREAS,
the need for additional revenues for accelerated national development
has rendered it imperative for the government to tap source from which
the needed funds might be equitably derived; chanroblesvirtualawlibrary
WHEREAS, an increase in the tax rates on cigarettes packed in twenties
is a good source of additional revenue; and
WHEREAS, in line with the goals of the New Society, the time has come
to promote our own local brands of cigarettes as a means of attaining a
real national identity for our own products and at the same time,
conserve our dollar resources by reducing to a minimum foreign exchange
remittances in the form of royalty payments to foreign brand owners
having licensing agreements with the local cigarette manufacturers;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution, do hereby
decree and order the following:cralaw:red
Section 1. Section 137(b) of the National Internal
Revenue Code, as amended, is hereby further amended to read as
follows: chanroblesvirtualawlibrary
"Sec. 137. Specific tax on Cigars and Cigarettes. —
On cigars and cigarettes, there shall be collected the following taxes:cralaw:red
"(a) Cigars —chanroblesvirtualawlibrary
"(b) Cigarettes —chanroblesvirtualawlibrary
"1. On cigarettes packed in thirties, the retail
price of which per pack does not exceed sixty centavos, on each
thousand, three pesos;chanroblesvirtualawlibrary
"2. On cigarettes packed in thirties, the retail
price of which per pack exceeds sixty centavos but does not exceed
eighty centavos, on each thousand, five pesos; chanroblesvirtualawlibrary
"3. On cigarettes packed in thirties, the retail
price of which per pack exceeds eighty centavos but does not exceed one
peso and ten centavos, on each thousand, eight pesos;chanroblesvirtualawlibrary
"4. On cigarettes packed in thirties, same shall be
packed in round shape only, consisting of thirty sticks for every
package or seven hundred fifty sticks for every roll, the latter
wrapped on one secondary container;chanroblesvirtualawlibrary
"5. On cigarettes packed in twenties, the retail
price of which per pack does not exceed one peso and ten centavos, on
each thousand, ten pesos; chanroblesvirtualawlibrary
"6. On cigarettes packed in twenties, the retail
price of which per pack exceeds one peso and ten centavos, but does not
exceed one peso and forty centavos, on each thousand, sixteen pesos;chanroblesvirtualawlibrary
"7. On cigarettes packed in twenties, the retail
price of which per pack exceeds one peso and forty centavos, but does
not exceed one peso and seventy centavos, on each thousand, eighteen
pesos;chanroblesvirtualawlibrary
"8. On cigarettes packed in twenties, the retail
price of which per pack exceeds one peso and seventy centavos, but does
not exceed two pesos, on each thousand, twenty pesos;chanroblesvirtualawlibrary
"9. On cigarettes packed in twenties, the retail
price of which per pack exceeds two pesos, but does not exceed two
pesos and fifty centavos, on each thousand, thirty-two pesos;chanroblesvirtualawlibrary
"10. On cigarettes packed in twenties, the retail
price of which per pack exceeds two pesos and fifty centavos, but does
not exceed three pesos, on each thousand, forty pesos;chanroblesvirtualawlibrary
"11. On cigarettes packed in twenties, the retail
price of which per pack exceeds three pesos, on each thousand, fifty
pesos;chanroblesvirtualawlibrary
"12. If the cigarettes of local manufacture are of
foreign brands or trade marks and being manufactured locally under
licensing agreements with the foreign brand or trade mark owners, the
tax shall be increased by fifty per centum per thousand;chanroblesvirtualawlibrary
That any subsequent transfer or alienation of title or right over a
cigarette brand or trade mark by a foreign owner to a local
manufacturer in whatever manner, form or description shall not affect
the rates of tax then prevailing after the effectivity of this Decree;chanroblesvirtualawlibrary
"13. If the cigarettes of local manufacture are
mechanically wrapped or packed, the tax shall be increased by one
hundred twenty per centum per thousand.
Cigarettes shall be considered mechanically wrapped or packed when at
any stage of the wrapping or packing thereof, a machine or any
mechanical contrivance shall have been used;chanroblesvirtualawlibrary
"14. If the cigarettes are of foreign manufacture,
regardless of the retail price per pack or the manner of wrapping or
packing thereof, on each thousand, eighty pesos."
"Cigarettes subject to tax lower rates before the effectivity of the
new tax rates herein prescribed shall automatically be subject to the
corresponding higher rates and there is nothing under this subsection
(b) which allows any downgrade reclassification of tax rates for
existing brands of cigarettes duly registered at the time the herein
rates become effective. chanroblesvirtualawlibrary
"Duly registered and/or existing brands of cigarettes packed in 20's at
the time of the effectivity of the new rates herein prescribed shall
not be allowed to be packed in 30's and neither shall any new brand of
cigarettes be registered nor allowed to be manufactured if same shall
be packed in 30's."
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xxx
xxx
Section 2. This Decree shall take effect immediately.
DONE in the City of Manila,
this 27th day of July, in the year of Our Lord, nineteen hundred and
seventy-five.
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Since 19.07.98
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