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MGA BATAS PAMBANSA
BATAS PAMBANSA BILANG. 3
BATAS PAMBANSA BLG. 3 - AN ACT
INCREASING THE RATES OF TAX ON CIGARETTES AND AMENDING, FOR THE
PURPOSE, ITEMS 4, 5, 6, 7, 8, 9, 10 AND 12 OF SUBPARAGRAPH (B) OF THE
FIRST PARAGRAPH OF SECTION 149 OF THE NATIONAL INTERNAL REVENUE CODE OF
1977, AS AMENDED
Section 1. Items 4, 5, 6, 7, 8, 9, 10 and 12 of subparagraph
(b) of Sec. 149 of the National Internal Revenue Code of 1977, are
hereby amended to read as follows:
"Sec. 149.
Specific tax on cigars and cigarettes. — On cigars and cigarettes there
shall be collected the following taxes:
"(a) Cigars —
"(1) Idem
"(2) Idem
"(3) Idem
"(b) Cigarettes —
"(1) Idem
"(2) Idem
"(3) Idem
"(4) On cigarettes packed in twenties, the retail
price of which per pack does not exceed one peso and thirty-five
centavos, on each thousand, twelve pesos;
"(5) On
cigarettes packed in twenties, the retail price of which per pack
exceeds one peso and thirty-five centavos, but does not exceed one peso
and sixty-five centavos, on each thousand, eighteen pesos:
"(6) On cigarettes packed in twenties, the retail
price of which per pack exceeds one peso and sixty-five centavos, but
does not exceed one peso and ninety-five centavos, on each thousand,
twenty pesos;
"(7) On cigarettes packed in twenties, the retail
price of which per pack exceeds one peso and ninety-five centavos, but
does not exceed two pesos and twenty-five centavos, on each thousand,
twenty-two pesos;
"(8) On cigarettes packed in twenties, the retail
price of which per pack exceeds two pesos and twenty-five centavos, but
does not exceed two pesos and seventy centavos, on each thousand,
thirty-four pesos;
"(9) On
cigarettes packed in twenties, the retail price of which per pack
exceeds two pesos and seventy centavos, but does not exceed three pesos
and twenty centavos, on each thousand, forty-two pesos;
"(10) On cigarettes packed in twenties, the retail
price of which per pack exceeds three pesos and twenty centavos, on
each thousand, fifty-two pesos;
"(11) Idem
"(12) If the cigarettes are of foreign manufacture,
regardless of the retail price or contents per pack, on each thousand,
eighty-two pesos.
"Nothing under the foregoing subparagraph (b) shall be deemed to allow
a downward reclassification for tax purposes of any existing brand of
cigarettes whenever there is a change in the tax rates or retail price
ceilings thereof."
Sec. 2. This Act shall take effect upon its
approval.
Approved: August 26,
1978.
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