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Batas Pambansa Bilang 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.
chan robles virtual law library

BATAS PAMBANSA BILANG 3AN 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.chan robles virtual law library
chan robles virtual law librarySection 1. Items 4, 5, 6, 7, 8, 9, 10 and 12 of subparagraph (b) of Section 149 of the National Internal Revenue Code of 1977, are hereby amended to read as follows:chanroblesvirtuallawlibrarychanrobles virtual law library

"Sec. 149.  Specific tax on cigars and cigarettes. — On cigars and cigarettes there shall be collected the following taxes:chanroblesvirtuallawlibrary
"(a)Cigars —chanrobles virtual law library
"(1)Idemchanrobles virtual law library
"(2)Idemchanrobles virtual law library

"(3)Idem
"(b)Cigarettes —

"(1)  Idem
"(2)  Idem

"(3)  Idemchanrobles virtual law library

"(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;chanrobles virtual law library

"(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:chanroblesvirtuallawlibrary

"(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;chanrobles virtual law library

"(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;chanrobles virtual law library

"(9)  On cigarettes packed in twenties, the retail price ofwhich 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; chanrobles virtual law library

"(11)  Idemchanrobles virtual law library

"(12)  If the cigarettes are of foreign manufacture, regardless of the retail price or contents per pack, on each thousand, eighty-two pesos.chanrobles virtual law library
"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.chanrobles virtual law library

Approved: August 26, 1978

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