Section 1.
Subparagraphs (1) and (2) of subsection (b) of section one hundred
thirty-seven of Commonwealth Act Numbered Four hundred sixty-six,
otherwise known as the National Internal Revenue Code, as amended, are
hereby further amended so that said subsection shall have four
subparagraphs, which shall read as follows:
"(1) On
cigarettes containing Virginia type tobacco and/or flue-cured tobacco
of seventy-one millimeters or less length weighing one and one-fourth
kilos or less per thousand, not wrapped in tinfoil or cellophane nor
packed in cartons or in tin cans, or each thousand, six pesos:
Provided, That if the length exceeds seventy-one millimeters of 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, ten 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.
"(3) On cigarettes made of leaf tobacco other than
Virginia type tobacco and/or flue-cured tobacco of eighty-one
millimeters or less in length weighing one and three-fourth kilos or
less per thousand, on each thousand, two pesos and fifty centavos:
Provided, That if the length exceeds eighty-one millimeters, or the
weight per thousand exceeds one and three-fourth kilos, the tax shall
be increased by fifty per centum: Provided, further, That if the length
exceeds one hundred twenty-one millimeters, on each thousand, the tax
shall be increased by one hundred per centum.
"(4) If the cigarettes taxable under paragraphs (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.
"Cigarettes shall be considered as mechanically wrapped or packed when
at any stage of the wrapping or packing, a machine or any mechanical
contrivance shall have been used.
"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
importation 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"."
Sec. 2. This Act shall take effect the day
following its approval and shall not be subject to the limitation
contained in the provisions of section seven of Republic Act Numbered
Five hundred eighty-nine approved September twenty-two, nineteen
hundred and fifty.
Approved: August 5, 1952
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