Prescribing the Standards and Manner of Printing the Specific Tax Per Pack on Locally Manufactured Cigarettes

February 2, 1984 REVENUE MEMORANDUM ORDER NO. 03-84 SUBJECT : Prescribing the Standards and Manner of Printing the Specific Tax Per Pack on Locally Manufactured Cigarettes TO : All Internal Revenue Officers Concerned The penultimate paragraph of Section 149(b) of the National Internal Revenue Code, as amended by Executive Order No. 924 is quoted as follows: "Except those used as samples, all packs of locally manufactured cigarettes shall, upon the effectivity of the new rates of tax herein prescribed, bear thereon in print the maximum retail prices at which said cigarettes are sold and the specific tax per pack. No cigarettes shall be allowed to be removed from any factory unless this requirement has been complied with." The amendatory provision embodied in said Executive Order requiring the printing of the amount of specific tax paid on each pack of locally manufactured cigarettes was formulated to insure the affixture thereto of the correct denomination of strip stamps and avoid under payment of specific taxes. In order that said requirement may be effectively implemented, the following guidelines and standards are hereby prescribed: 1. The size of the letters composing the words "tax per pack" should be at least eight (8) points. 2. The figures comprising the amount of tax "P . . ." should be at least twelve (12) points. 3. The words and figures should be clearly visible, distinct, conspicuous and printed horizontally on every pack. cd i 4. All cigarette manufacturers are required to submit samples of their labels to the Revenue Service Chief (Specific Tax) for approval after ascertaining that the printing of the specific tax per pack are in conformity with the standards set forth therein. 5. Under Section 2 of said Executive Order which took effect November 16, 1983, manufacturers are given 120 days or up to March 15, 1984 to use their existing stocks of cigarette labels after which they shall not be allowed to remove cigarettes from their factory unless the requirements on the printing of maximum retail price and specific tax per pack are complied with. aisa dc Strict compliance with the provisions of this Revenue Memorandum Order is hereby enjoined. (SGD.) RUBEN B. ANCHETA Acting Commissioner