Vintage Vehicle Regulation Act

March 1, 1951 REVENUE REGULATIONS NO. V-11 SUBJECT : Regulations Governing the Affixture of Internal Revenue Stamps to Imported Cigarettes TO : All Internal Revenue Officers and Others Concerned SECTION 1. Scope . In accordance with the provisions of Republic Act No. 569, amending Section 137 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, as amended, the following regulations relative to the affixture in the country of origin of internal revenue stamps to tobacco products are hereby promulgated and shall be known as "Regulations Governing the Affixture of Internal Revenue Stamps to Imported Cigarettes." SECTION 2. Tobacco Products Affected by These Regulations . These regulations shall apply only to cigarettes imported into the Republic of the Philippines. As regards other imported products of tobacco, the present procedure of importation and payment of the specific taxes due before removal of the articles from customs custody shall continue in force. SECTION 3. Amount of Specific Tax on Imported Cigarettes . Inasmuch as all imported cigarettes are mechanically packed, the specific tax due thereon is twenty-two pesos per thousand cigarettes in accordance with Section 137 of the National Internal Revenue Code, as amended by Republic Act No. 593 which took effect on January 30, 1951, the pertinent provision of which reads as follows: "(2) On cigarettes made of imported leaf tobacco wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper, or in tin cans, on each thousand, ten pesos, but if the cigarettes are mechanically packed, twenty-two pesos." SECTION 4. Denomination of Stamps . The following denominations of stamps may be purchased from the Collector of Internal Revenue for affixture to imported cigarettes: (1) Twenty-two centavo denomination for affixture to packs containing ten cigarettes. (2) Forty-four centavos denomination for affixture to packs containing twenty cigarettes. (3) One Peso and ten centavo denomination for affixture to tins containing fifty cigarettes. SECTION 5. Mode of Affixing Internal Revenue Stamps . Internal revenue stamps for cigarettes put up in packs of ten or twenty cigarettes or in tins of fifty cigarettes shall be firmly and securely affixed across the upper end of the pack or tin and overlapping both sides of the immediate container before the same is wrapped in cellophane or transparent wrapper in such a manner as to effectually seal the container and prevent the removal of the cigarettes without breaking the stamps. SECTION 6. Purchase and Transmittal of Stamps to Manufacturers . Importers of cigarettes of foreign manufacture shall present to the Collector of Internal Revenue their import licenses together with a request for delivery of the required internal revenue stamps. Upon approval of this request, the importer shall obtain his stamp requirements for transmittal to the manufacturer. Upon receipt of such stamps the manufacturer shall affix the stamps to shipments destined for the Republic of the Philippines in accordance with the provisions of Section 5 of these regulations. SECTION 7. Identifying Mark to be Printed on Every Pack or Tin of Imported Cigarettes . To each pack or tin of cigarettes, there shall be printed on the immediate container in bold conspicuous letters the following words: "For Export to the Philippines," No cigarettes shall be cleared through customs or postal custody the immediate containers of which do not bear this label or inscription. SECTION 8. Treatment of Imported Cigarettes not Bearing Philippine Internal Revenue Stamps or Identifying Label or Inscription. If despite the requirements in Sections 7 and 10 of these regulations, an importer of cigarettes holding an import control license is able to import cigarettes without Philippine internal revenue stamps or the identifying label or inscription, said imported cigarettes shall be placed in a bonded warehouse under customs custody and at cost to the importer. Before the cigarettes are allowed to be removed from customs custody, the importer shall unpack the cigarettes and affix the requisite internal revenue stamp to each and every pack or tin in the manner prescribed in Section 5 hereof and to cause to be printed the identifying label or inscription on every wrapper or container required in Section 7 of these regulations. SECTION 9. Certification by Manufacturer of Affixture of Stamps . Every consular and/or commercial invoice accompanying a shipment of cigarettes for export to the Philippines on which payment of the specific tax due has been attested in the manner prescribed in Section 5 of these regulations shall contain the following certificate signed by the manufacturer or his representative: "I hereby certify that in accordance with the provisions of Revenue Regulations No. V-11 of the Bureau of Internal Revenue, Republic of the Philippines, Philippine revenue stamps attesting payment of the specific tax due have been affixed to the containers of cigarettes covered by this document in the manner prescribed by Section 5 of said regulations." SDAaTC SECTION 10. Method of Purchasing Stamps and Procedure for the Refund of the Money Value of Unused or Mutilated Stamps . Importers may at their option pay for the full value of the internal revenue stamps in cash at the time of taking delivery of the stamps or they may file with the Collector a good and sufficient bond also for the full value of the stamps, conditioned upon the payment of the said value within 90 days from the filing of the said bond. The money value of stamps mutilated or destroyed in the process of affixture shall be refunded by the Bureau of Internal Revenue in accordance with Section 309 of the National Internal Revenue Code. A sworn statement by the manufacturer setting forth the quantity, denomination and class (and serial numbers if any) of the stamps mutilated or destroyed, shall be prepared and submitted in a form and manner prescribed by the Collector of Internal Revenue. Requests for credit or refund of the value of internal revenue stamps returned in good condition by the purchaser shall be made in writing and file with the Collector of Internal Revenue within two years after the purchase of the stamps. SECTION 11. Collection of Specific Tax on Cigarettes Intended for Personal Use of Importer or as Sample or Gift . Importers or consignees of cigarettes manufactured abroad and received through postal channels, when such importations are intended as commercial samples, gift or for the personal use of the importer or consignee, shall purchase the required value of internal revenue stamps and affix them to the packs or tins of cigarettes before removal from customs or postal custody. It shall be the duty of customs and postal officers to verify that internal revenue stamps in an amount corresponding to the specific tax due are affixed to the containers in the manner prescribed in Section 5 of these regulations, prior to their removal from customs or postal custody. SECTION 12. Report of Stock of Unstamped Imported Cigarettes . Within 30 days from the date of the promulgation of these regulations in the Official Gazette, importers and wholesalers of imported cigarettes shall report in writing to the Collector of Internal Revenue the quantity, type and brand of unstamped cigarettes in stock. Any stock remaining unsold 90 days from the effective date of these regulations shall likewise be reported. Moreover, said stock should be brought to the Bureau of Internal Revenue, if in Manila, or to the nearest internal revenue officers, if in the province, where each and every original container, upon proof that the contents are taxpaid, shall be identified by stamping or writing the following words: These cigarettes were imported into The Philippines before the promulgation of Revenue Regulations No. V-11. __________________ (Place), ____________ (Date), 19____. ________________________ (Internal Revenue Officer) ________________________ (Tital) Any package of cigarettes found after the said period of ninety days not bearing this inscription shall be confiscated and forfeited to the Government, and the possessor thereof subject to the penalties provided in Section 174 of the National Internal Revenue Code for unlawful possession of articles subject to specific tax. SECTION 13. Date of Effectivity . These regulations shall take effect upon their promulgation in the Official Gazette. PIO PEDROSA Secretary of Finance RECOMMENDED BY: S. DAVID Collector of Internal Revenue