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REVENUE REGULATIONS NO. 17-2012 Implementing Rules and Regulations IRR on the Sin Tax law Part 8



REVENUE REGULATIONS NO. 17-2012 Implementing Rules and Regulations IRR on the Sin Tax law Part 8
SEC. 9. EXCISE TAX TREATMENT OF ALL IMPORTATIONS OF ALCOHOL OR TOBACCO PRODUCTS BY DUTY FREE PHILIPPINES, DUTY-FREE SHOPS, OR INTO ECONOMIC ZONES AND FREEPORT ZONES. The provision of any special or general law to the contrary notwithstanding, the importation of alcohol or tobacco products, even if destined for tax and duty-free shops, Duty Free Philippines or into the chartered or legislated economic and/or freeport zones shall be subject to excise tax pursuant to the provisions of the Act. :
Provided, however, That, upon the effectivity of the Act, the importation of any alcohol or tobacco product bearing suffixes or prefixes to the root name, color and/or design of the label (such as logo, font, picturegram, and the like), manner and/or form of packaging or size of container of the product that is different from that already registered and locally being sold in the domestic market shall be treated as a newly introduced product. Accordingly, the same shall be initially classified according to its suggested net retail price, subject to the validation and revalidation requirements prescribed by these Regulations.
SEC. 10. ADDITIONAL EXPORT AND IMPORT REQUIREMENTS FOR TOBACCO PRODUCTS. - No tobacco products manufactured in the Philippines and produced for export shall be removed from their place of manufacture or exported without posting of an export bond equivalent to the amount of the excise tax due thereon if sold domestically; provided, however, that tobacco products for export may be transferred from the  place of manufacture to  a bonded  facility, upon posting of  a transfer bond, prior  to export.
Tobacco products imported into the Philippines and destined for foreign countries shall not be allowed entry without posting a bond equivalent to the amount of customs duty, excise and value-added taxes due thereon if sold domestically.
SEC. 11. REVISED PROVISIONS FOR THE MANNER OF PACKAGING OF CIGARETTES. All Cigarettes whether packed by hand or packed by machine shall only be packed in twenties (20s), and through other packaging combinations which shall result to not more than twenty sticks of cigarettes: Provided, That, in case of cigarettes packed in not more than twenty sticks, whether in 5 sticks, 10 sticks and other packaging combinations below 20 sticks, the net retail price of each individual package of 5s, 10s, etc. shall be the basis of imposing the tax rate prescribed under the Act.



REVENUE REGULATIONS NO. 17-2012 Implementing Rules and Regulations IRR on the Sin Tax law Part 8

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