ACT TO FURTHER AMEND SUBPARAGRAPHS (1)
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ACT TO FURTHER AMEND SUBPARAGRAPHS (1)
Republic Act No. 593
January 30, 1951
Case Overview and Summary
Summary of Republic Act No. 593Amendments to the National Internal Revenue Code
- Amends subparagraphs (1), (2), and (3) of subsection (b) of Section 137 of the National Internal Revenue Code. (Section 1)
- Establishes new tax rates for locally manufactured and imported cigarettes:
- Locally manufactured cigarettes made of locally grown tobacco, wrapped in tinfoil, cellophane, or packed in cartons with paraffin or wax paper: ₱8 per thousand. (Section 1, Paragraph 1)
- Imported tobacco cigarettes wrapped in tinfoil, cellophane, packed in cartons with paraffin or wax paper, or in tin cans: ₱10 per thousand. If mechanically packed, ₱22 per thousand. (Section 1, Paragraph 2)
- Effective upon approval of the Act. (Section 2)
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Republic Acts
National Internal Revenue Code
cigarette tax
locally manufactured cigarettes
imported cigarettes
tobacco leaf
tinfoil
cellophane
cartons
paraffin
wax paper
tin cans
mechanically packed
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ACT TO FURTHER AMEND SUBPARAGRAPHS (1)
Republic Act No. 593
•January 30, 1951
REPUBLIC ACT No. 593
AN ACT TO FURTHER AMEND SUBPARAGRAPHS (1), (2) AND (3) OF SUBSECTION (b) OF SECTION ONE HUNDRED THIRTY-SEVEN OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Section 1. Subparagraphs (1), (2) and (3) 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 only two paragraphs, which shall read as follows:
"(1) Locally manufactured cigarettes made of locally grown leaf tobacco wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper, on each thousand, eight pesos.
"(2) On cigarettes made of imported tobacco leaf wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper or in tin can, on each thousand, ten pesos, but if the cigarettes are mechanically packed, twenty-two pesos."
Section 2. This Act shall take effect upon its approval.
Approved: January 30, 1951
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