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. 593

Amendments 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)

Amends

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Amended by

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Tags

Statutes

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

Law

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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ACT TO FURTHER AMEND SUBPARAGRAPHS (1)

Amends

n/a

Amended by

n/a

Tags

Statutes

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

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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ACT TO FURTHER AMEND SUBPARAGRAPHS (1)