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Philippine Act
Approved August 31, 1950

Republic Act No. 569

Republic act no. 569

Republic Act No. 569

In plain language

This Act allows internal revenue stamps of the Philippines to be affixed to tobacco products manufactured in foreign countries before importation into the Philippines, by amending Section 137 of the National Internal Revenue Code.

  • Amended Section 137 to include new paragraph allowing stamps on foreign‑manufactured tobacco and snuff.
  • Stamps may be affixed under rules prescribed by the Collector of Internal Revenue with approval of the Secretary of Finance.
  • Act takes effect upon approval.
Internal Revenue
Tobacco
Stamps
Foreign Countries

[ REPUBLIC ACT NO. 569, August 31, 1950 ]

AN ACT TO PROVIDE THAT INTERNAL REVENUE STAMPS OF THE PHILIPPINES MAY IN CERTAIN CASES BE AFFIXED IN FOREIGN COUNTRIES TO TOBACCO PRODUCTS MANUFACTURED IN SUCH COUNTRIES BEFORE IMPORTATION INTO THE PHILIPPINES, BY AMENDING FOR THE PURPOSE SECTION ONE HUNDRED AND THIRTY-SEVEN OF THE NATIONAL INTERNAL REVENUE CODE AS AMENDED.

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

Section 1

Section one hundred and thirty-seven of the National Internal Revenue Code, as amended, is hereby amended by adding at the end hereof a new paragraph, which shall read as follows:

"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 snuff 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 Collector of Internal Revenue with the approval of the Secretary of Finance may prescribe."

Section 2

This Act shall take effect upon its approval.

Approved, August 31, 1950.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.