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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