Section 1.
Section one hundred and thirty-three of Commonwealth Act Numbered Four
hundred and sixty-six, as last amended by section one of Republic Act
Numbered Two hundred and nineteen, is hereby further amended to read as
follows:
"Section 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, of from the juice, syrup, or sugar of
the cane, per proof liter, sixty centavos.
"(b) If produced from any other materials, per proof
liter, seven pesos.
"This tax shall be proportionally increased for any strength of the
spirits taxed over proof spirits.
"'Distilled spirits', as here used, include all substances known as
ethyl alcohol, hydrated oxide of ethyl, or spirits of wines, which are
commonly produced by the fermentation and subsequent distillation of
grain, starch, molasses, or sugar, or of some syrup of 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 substances either in process
of original production or by any subsequent process.
"'Proof spirits' is liquor containing one-half of its value 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 proof spirits."
Sec. 2. Section one hundred and thirty-four of
Commonwealth Act Numbered Four hundred and sixty-six, as last amended
by section two of Republic Act Numbered Two hundred and nineteen, is
hereby further amended to read as follows:
"Section 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, eight
pesos.
"(b) Still wines containing fourteen per centum of
alcohol or less, except those produced from casuy and duhat,
seventy-five centavos.
"(c) Still wines containing more than fourteen per
centum of alcohol, one peso and fifty centavos.
"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 last amended
by section three of Republic Act Numbered Two hundred and nineteen, is
hereby further amended to read as follows:
"Section 135. Specific tax on fermented liquors. — On
beer, larger 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, twenty centavos."
Sec. 4. Section one hundred and thirty-seven of
Commonwealth Act Numbered Four hundred and sixty-six, as amended by
section four of Republic Act Numbered Two hundred and nineteen, 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:
"(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.
"(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.
"(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.
"(b) Cigarettes —
"(1) On cigarettes wrapped in tinfoil or cellophane,
or packed in cartons covered with paraffin or wax paper, when the
manufacturer's or importer's wholesale price, less the amount of the
tax, is five pesos or less per thousand, on each thousand, six pesos,
but the tax shall be increased by one hundred per centum if the
cigarettes are mechanically packed.
"(2) On cigarettes wrapped in tinfoil or cellophane,
or packed in cartons covered with paraffin or wax paper, when the
manufacturer's or importer's wholesale price, less the amount of the
tax, exceeds five pesos but not more than six pesos per thousand, on
each thousand, eight pesos, but the tax shall be increased by one
hundred per centum if the cigarettes are mechanically packed.
"(3) On cigarettes wrapped in tinfoil or cellophane,
or packed in cartons covered with paraffin or wax paper, 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, but
the tax shall be increased by one hundred per centum if the cigarettes
are mechanically packed.
"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 manufacturer or importer, such cost plus expenses
shall determine the amount of tax to be applied: And provided, further,
That on all cigarettes of eighty millimeters or less in length not
wrapped in tinfoil or cellophane nor packed in cartons covered with
paraffin or wax paper, a tax of three pesos and fifty centavos per
thousand shall be collected if the wholesale price, less the amount of
the tax, does not exceed five pesos per thousand, and a tax of eight
pesos per thousand shall be collected if the wholesale price, less the
amount of the tax, exceeds five pesos per thousand, but the tax shall
be increased by fifty per centum per thousand if such cigarettes are
more than eighty millimeters in length. Cigarettes shall be considered
as mechanically packed when at any stage of the packing, a machine or
any mechanical contrivance shall have been used.
"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
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. In the case of imported cigars and
cigarettes, the sworn statement required herein shall be accompanied by
verified sales invoices of the manufacturers of the cigars and
cigarettes as well as the consular invoice issued by a Philippine
Consul, should one be available at the place of origin or
shipment."
Sec. 5. Section one hundred and forty of
Commonwealth Act Numbered Four hundred and sixty-six, as last amended
by section nine of Republic Act Numbered Fifty-six, as hereby further
amended to read as follows:
"Section 140. Specific tax on firecrackers. — On all
firecrackers, there shall be collected for each kilogram a tax of five
pesos."
Sec. 6. Section one hundred and forty-seven of
Commonwealth Act Numbered Four hundred and sixty-six, as last amended
by section thirty of Republic Act Numbered Fifty-six, is hereby further
amended to read as follows:
"Section 147. Specific tax on playing cards. — (a) On
each pack of cards containing not more than sixty cards, there shall be
collected a tax of three pesos: Provided, however, That when the size
of playing cards is two and one-half centimeters by six centimeters or
less, there shall be collected a tax of three pesos, on each pack
containing not more than sixty cards.
"(b) On each pack containing more than sixty cards,
there shall be collected the tax established in subsection (a) and a
proportionate additional tax on the number in excess of sixty."
Sec. 7. This Act shall take effect upon its
approval but, unless otherwise expressly extended by Congress, the
increased rates of tax provided for in this Act shall continue in force
and effect only until December thirty-first, nineteen hundred and
fifty-two, after which period the actual rates of tax shall again be in
force.
Approved: September 22, 1950
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