Amendment to Numeric Codes of Specific Tax on Cigarettes

July 12, 1976 REVENUE MEMORANDUM ORDER NO. 27-76 SUBJECT : Amendment to Numeric Codes of Specific Tax on Cigarettes TO : All Revenue Service Chiefs, Regional Directors, Division Chiefs, Branch Chiefs and Others Concerned In accordance with the provisions of Section 137(b) of the Tax Code, as amended by Presidential Decree No. 753 of July 27, 1975, which changed the basis and rates of tax on cigarettes, the following Numeric Codes of Specific Tax on cigarettes are hereby prescribed for the guidance of all concerned, to wit: Numeric Code Description of Source Tax Rates Reference 23-0700 Cigarettes 23-0701 Packed in 30's with maximum Sec. 137(b) retail price not exceeding P.60 as amended per pack. P3.00/M by PD 753 23-0702 Packed in 30's with maximum retail price exceeding P.60 but not over P.80 per pack 5.00/M -do- 23-0703 Packed in 30's with maximum retail price exceeding P.80 but not over P1.10 per pack. 8.00/M -do- 23-0704 Packed in 20's with maximum retail price not exceeding P1.10 per pack. 10.00/M -do- 23-0705 If above cigarettes are of foreign brands, the tax is increased by 50%. 15.00/M -do- 23-0706 Packed in 20's with maximum retail price exceeding P1.10 but not over P1.40 per pack. 16.00/M -do- 23-0707 If above cigarettes are of foreign brands, the tax is increased by 50% 24.00/M -do- 23-0708 Packed in 20's with maximum retail price exceeding P1.40 but not over P1.70 per pack. 18.00/M -do- 23-0709 If above cigarettes are of foreign brands, the tax is increased by 50% 27.00/M -do- 23-0710 Packed in 20's with maximum retail price exceeding P1.70 but not over P2.00 per pack 20.00/M -do- 23-0711 If above cigarettes are of Sec. 137(b) foreign brands, the tax is as amended increased by 50% 30.00/M by PD 753 23-0712 Packed in 20's with maximum retail price exceeding P2.00 but not over P2.50 per pack. 32.00/M -do- 23-0713 If above cigarettes are of foreign brands, the tax is increased by 50% 48.00/M -do- 23-0714 Packed in 20's with maximum retail price exceeding P2.50 but not over P3.00 per pack 40.00/M -do- 23-0715 If above cigarettes are of foreign brands, the tax is increased by 50% 60.00/M -do- 23-0716 Packed in 20's with maximum retail price exceeding P3.00 50.00/M -do- 23-0717 If above cigarettes are of foreign brands, the tax is increased by 50%. 75.00/M -do- 23-0718 Cigarettes of foreign manufacture (imported) regardless of retail price per pack or manner of wrapping or packing thereof. 80.00/M -do- This order takes effect immediately and shall supersede Revenue Memorandum Order No. 50-68 insofar as the Numeric Codes of Specific Tax on cigarettes are concerned which are inconsistent herewith. cd EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3