Log inSign up
Republic Act
Approved 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

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

In plain language

This law amends subparagraphs (1), (2), and (3) of subsection (b) of section 137 of the National Internal Revenue Code (Commonwealth Act No. 466), reducing the subsection to two paragraphs and establishing new tariff rates for locally manufactured and imported cigarettes.

  • Amendment to subparagraphs (1), (2), and (3) of subsection (b) of section 137 of the National Internal Revenue Code (NIRC).
  • New tariff rate of 8 pesos per thousand for locally manufactured cigarettes.
  • New tariff rate of 10 pesos per thousand for imported cigarettes, 22 pesos if mechanically packed.
tax law
cigarettes
tariff
NIRC

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

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.