Section 1. Section one hundred and thirty-three of
Commonwealth Act Numbered Four hundred and sixty-six, as amended by
section two of Republic Act Numbered fifty-six, is hereby further
amended to read as follows:
"Sec. 133. Specific tax on distilled spirits. — On
distilled spirits there shall be collected, except as hereinafter
provided, specific taxes as follows:
"(a) If produced from sap of the nipa, coconut,
cassava, camote, or buri palm, or from the juice, syrup, or sugar of
the cane, per proof liter, forty-five centavos.cralaw
"(b) If produced from any other material, per proof
liter, three pesos and fifty centavos.cralaw
"This tax shall be proportionally increased for any strength of the
spirits taxed over proof spirits.cralaw
"'Distilled spirits', as here used, includes all substances known as
ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, which are
commonly produced by the fermentation and subsequent distillation of
grain, starch, molasses, or sugar, or of some syrup or sap, including
all dilutions or mixtures; and the tax shall attach to this substance
as soon as it is in existence as such, whether it be subsequently
separated as pure or impure spirits, or be immediately or at any
subsequent time transformed into any other substance either in process
of original production or by any subsequent process.cralaw
"'Proof spirits', is liquor containing one-half of its volume of
alcohol of a specific gravity of seven thousand nine hundred and
thirty-nine ten-thousandths at fifteen degrees centigrade. A proof
liter means a liter of proof spirits."
Sec. 2. Section one hundred and thirty-four of
Commonwealth Act Numbered Four hundred and sixty-six, as amended by
section three of Republic Act Numbered Fifty-six, is hereby further
amended to read as follows:
"Sec. 134. Specific tax on wines. — On wines and
imitation wines there shall be collected, per liter of volume capacity
the following taxes:
"(a) Sparkling wines, regardless of proof, four
pesos.cralaw
"(b) Still wines containing fourteen per centum of
alcohol or less, except those produced from casuy and duhat, fifty
centavos.cralaw
"(c) Still wines containing more than fourteen per
centum of alcohol, one peso.cralaw
"Imitation wines containing more than twenty-five per centum of alcohol
shall be taxed as distilled spirits."
Sec. 3. Section one hundred and thirty-five of
Commonwealth Act Numbered Four hundred and sixty-six, as amended by
section four of Republic Act Numbered Fifty-six, is hereby further
amended to read as follows:
"Sec. 135. Specific tax on fermented liquors.— On
beer, large beer, ale, porter, and other fermented liquors (except
tuba, basi, tapuy and similar domestic fermented liquors), there shall
be collected, on each liter of volume capacity, eighteen centavos."
Sec. 4. Section one hundred and thirty-seven of
Commonwealth Act Numbered Four hundred and sixty-six, as amended by
section six of Republic Act Numbered Fifty-six, is hereby further
amended to read as follows:
"Sec. 137. Specific tax on cigars and cigarettes. —
On cigars and cigarettes there shall be collected the following taxes:
"(a) Cigars —
"(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.cralaw
"(2) When the manufacturer's or importer's wholesale
price, less the amount of the tax, exceeds thirty pesos but does not
exceed sixty pesos per thousand, on each thousand, four pesos and sixty
centavos.cralaw
"(3) When the manufacturer's or importer's wholesale
price, less the amount of the tax, exceeds sixty pesos per thousand, on
each thousand, seven pesos.cralaw
"(b) Cigarettes —
"(1) When the manufacturer's or importer's wholesale
price, less the amount of the tax, is three pesos and fifty centavos or
less per thousand, on each thousand, two pesos.cralaw
"(2) When the manufacturer's or importer's wholesale
price, less the amount of the tax, is more than three pesos and fifty
centavos but not more than four pesos and fifty centavos per thousand,
on each thousand, six pesos.cralaw
"(3) When the manufacturer's or importer's wholesale
price, less the amount of the tax, exceeds four pesos and fifty
centavos but not more than six pesos per thousand, on each thousand,
eight pesos.cralaw
"(4) When the manufacturer's or importer's wholesale
price, less the amount of the tax, exceeds six pesos per thousand, on
each thousand, ten pesos.
"The maximum price at which the various classes of cigars and
cigarettes 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 cigarettes; and if the manufacturer or
importer also sells, or allows to be sold, his cigars and cigarettes 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 and cigarettes therein sold: Provided, however, That when such
maximum wholesale price is less than the cost of manufacture or
importation plus all expenses incurred until the cigars or cigarettes
are finally sold by the manufacturer or importer, such cost plus
expenses shall determine the amount of tax to be applied.cralaw
"Every manufacturer or importer of cigars and cigarettes 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 and cigarettes, together with the cost of manufacture or
importation plus expenses incurred or to be incurred until the cigars
or cigarettes are finally sold and it shall be unlawful to sell said
cigars and cigarettes 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."
Sec. 5. This Act shall take effect upon its
approval.cralaw
Approved: June 5, 1948
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