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PHILIPPINE LAWS, STATUTES & CODES
A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Republic Acts :
REPUBLIC ACTS
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REPUBLIC ACT NO. 1479 - AN ACT TO
AMEND SECTION ONE HUNDRED AND THIRTY-SEVEN OF COMMONWEALTH ACT NUMBERED
FOUR HUNDRED AND SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL
REVENUE CODE |
Section 1.
Section one hundred and thirty-seven of Commonwealth Act Numbered Four
hundred and sixty-six, as last amended by Republic Act Numbered Eight
hundred and eighteen, is hereby further amended to read as
follows: "Section 137.
Specific tax on cigars and cigarettes. — On cigars and cigarettes there
shall be collected the following taxes: "(1) When the
manufacturer's or importer's wholesale price, less the amount of the
tax, does not exceed thirty pesos per thousand, on each thousand, two
pesos and thirty centavos. "(1) On
cigarettes containing Virginia type tobacco and/or flue-cured tobacco
of seventy-one millimeters or less in length weighing one and
one-fourth kilos or less per thousand, not wrapped in tinfoil or
cellophane or packed in cartons or in tin cans, on each thousand, eight
pesos: Provided, That if the length exceeds seventy-one millimeters or
if the weight per thousand exceeds one and one-fourth kilos, the tax
shall be increased by one hundred per centum. "(2) On
cigarettes containing Virginia type tobacco and/or flue-cured tobacco
of seventy-one millimeters or less in length weighing one and
one-fourth kilos or less per thousand, wrapped in tinfoil or cellophane
or packed in cartons covered with paraffin or wax paper or in tin cans,
on each thousand, twelve pesos: Provided, That if the length exceeds
seventy-one millimeters or if the weight per thousand exceeds one and
one-fourth kilos, the tax shall be increased by one hundred per centum.cralaw "(4) If the
cigarettes taxable under subparagraphs (1), (2) and (3) hereof are
mechanically wrapped or packed, the tax shall be increased by one
hundred and twenty per centum per thousand cigarettes.cralaw "The maximum price at which the
various classes of cigars are sold at wholesale in the factory or in
the establishment of the importer to the public shall determine the
rate of the tax applicable to such cigars; and if the manufacturer or
importer also sells, or allows to be sold, his cigars at wholesale in
another establishment of which he is the owner or in the profits of
which he has an interest, the maximum sale price in such establishment
shall determine the rate of the tax applicable to the cigars therein
sold: Provided, however, That when such maximum wholesale price is less
than the cost of manufacture or importations plus all expenses incurred
until the cigars are finally sold by the manufacturer or importer, such
cost plus expenses shall determine the amount of tax to be applied. "Every manufacturer or importer
of cigars shall file with the Collector of Internal Revenue, on the
date or dates designated by the latter, a sworn statement showing the
maximum wholesale prices of cigars, together with the cost of
manufacture or importation plus expenses incurred or to be incurred
until the cigars are finally sold and it shall be unlawful to sell said
cigars at wholesale at a price in excess of the one specified in the
statement required by this Title without previous written notice to
said Collector of Internal Revenue. In the case of imported cigars, the
sworn statement required herein shall be accompanied by verified sales
invoices of the manufacturers of the cigars as well as the consular
invoice issued by a Philippine Consul, should one be available at the
place of origin or shipment. "Every manufacturer or importer
of cigarettes shall file with the Collector of Internal Revenue, on the
date or dates designated by the latter, a sworn statement showing the
brand or brands of cigarettes manufactured or imported, their
corresponding length in millimeters and weight in kilos per thousand
cigarettes, whether containing flue-cured tobacco, wrapped in
cellophane or tinfoil, or packed in cartons with paraffin or wax paper,
or in tin cans, and whether the cigarettes are mechanically wrapped or
packed. In the case of imported cigarettes, the sworn statement
required herein shall, in addition to the above information, be
accompanied by a verified commercial invoice of the manufacturer of the
cigarettes as well as the consular invoice issued by a Philippine
Consul, if any, containing the information that Philippine internal
revenue strip stamps have been affixed to each and every pack of
cigarettes and that each pack bears the inscription "For export to the
Philippines. "If the government of a foreign
country permits the revenue stamps of such country to be affixed in the
Philippines to tobacco (including cigars) or snuff manufactured in the
Philippines and imported into such foreign country internal revenue
stamps of the Philippines may be affixed to tobacco (including cigars)
or snuff manufactured in such foreign country, under such rules and
regulations as the Collector of Internal Revenue with the approval of
the Secretary of Finance may prescribe." Sec. 2. This Act shall take effect upon its approval.cralaw Approved: June 15, 1956 |