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PHILIPPINE LAWS, STATUTES & CODES
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Section 1.
"(b)
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"Nothing under the foregoing subparagraph (b) shall de deemed to allow
a downward reclassification for tax purposes of any existing brand of
cigarettes whenever there is a charge in the tax rates or retail price
ceilings thereof.
"Cigarettes subject to tax at lower rates before the effectivity of the
new tax rates herein prescribed shall automatically be subject to the
corresponding higher rates and there is nothing under this subsection
(b) which allows any downward reclassification of tax rates for
existing brands of cigarettes duly registered at the time the herein
rates become effective.
"Duly registered and/or existing
brands of cigarettes packed in twenties at the time of the new rates
herein prescribed shall not be allowed to be packed in thirties.
"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 Commissioner, 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
Commissioner. 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 Commissioner, on the date or dates
designated by the latter, and as often as may be required, a sworn
statement showing, among other information, the brand or brands of
cigarettes manufactured or imported; the approved maximum retail prices
per pack of said cigarettes. 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 such pack bears the inscription "for
export to the Philippines".
"If the government of a foreign
country permits the revenue stamps of such country to be affixed in the
Philippines to tobacco (including cigars) or shall manufactured in the
Philippines and imported into such foreign country, internal revenue
stamps of the Philippines may be affixed to tobacco (including cigars)
or snuff manufactured in such foreign country to be imported into the
Philippines from such foreign country, under such rules and regulations
as the Commissioner of Internal Revenue with the approval of the
Minister of Finance may prescribe.
"Except those used as samples, all packs of locally manufactured
cigarettes shall, upon the effectivity of the new rates of tax herein
prescribed, bear thereon in print the maximum retail price at which the
said cigarettes are sold. No cigarettes shall be allowed to be removed
from any factory unless this requirement has been complied with.
"Any manufacturer or importer who, in violation of this Section ,
knowingly misdeclares or misrepresents in his sworn statement herein
required any pertinent data or information, including the approved
maximum retail price of his locally manufactured or imported
cigarettes, shall upon discovery be penalized by a summary cancellation
or withdrawal of his permit to engage in business as manufacturer or
importer of cigarettes. If the violator is an alien, he shall be liable
for deportation."
Sec. 2. Since 19.07.98.
Approved: September 17,
1980.
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