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Issuance of Foreign Printed Cigarette Strip Stamps Under the New Tax Classes and Denominations in Accordance with the New Rates of Specific Tax on Cigarettes Under Presidential Decree No. 149

Revenue Memorandum Circular No. 52-73 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 15, 1973

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October 15, 1973 REVENUE MEMORANDUM CIRCULAR NO. 52-73 TO : All Internal Revenue Officers and Others Concerned SUBJECT : Issuance of Foreign Printed Cigarette Strip Stamps Under the New Tax Classes and Denominations in Accordance with the New Rates of Specific Tax on Cigarettes Under Presidential Decree No. 149 It is hereby announced that starting on this date, October 15, 1973, foreign-printed strip stamps as described hereunder will be issued for affixture to cigarettes subject to the new rates prescribed under Section 137(b) of the National Internal Revenue Code, as amended by Presidential Decree No. 149: Tax Class and Denomination Value per Stamp Color Scheme P14.00 per M - 20's P0.28 ea. Amber on Blue Above-described cigarette strip stamps, printed by the Government Printing and Mint Agency, Republic of Korea, are being issued by this Bureau for the first time. This matter should be given as wide publicity as possible. aisa dc MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5

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