Prescribing the Standards and Manner of Printing the Maximum Retail Price on the Pack of Locally Manufactured Cigarettes

December 1, 1981 REVENUE MEMORANDUM ORDER NO. 34-81 SUBJECT : Prescribing the Standards and Manner of Printing the Maximum Retail Price on the Pack of Locally Manufactured Cigarettes TO : All Internal Revenue Officers and Others Concerned The penultimate paragraph of Section 149 (b) of the National Internal Revenue Code is quoted as follows: "Except those used as samples, all packs of locally manufactured cigarettes shall upon effectivity of the new rates of tax herein prescribed, bear therein in print the maximum retail price at which the said cigarettes are sold. No cigarettes shall be allowed to be removed from any factory unless this requirement has been complied with." In implementing the above-quoted provisions, it has been observed that the words "maximum retail price P . . ." as printed on the packs of certain locally manufactured cigarettes are so extremely small, indistinct and inconspicuous that it requires a painstaking effort to read or even locate the same. This manner of printing the maximum retail prices defeats the very purpose of the law as it renders difficult the detection of undervalued BIR strip stamps. In view of the foregoing, the following standards and guidelines are hereby prescribed: (1) The size of the letters composing the words "maximum retail price P . . ." should be at least eight (8) pt.; (2) The aforesaid words should be clearly visible, distinct, conspicuous and printed horizontally; (3) The Revenue Service Chief (Specific Tax) shall order the re-examination of all registered labels of cigarettes to determine whether the maximum retail prices as printed thereon are in conformity with the standards set forth herein; (4) Cigarette manufacturers whose cigarette labels are found to be off standard shall be required to submit new samples for approval and registration; however, said cigarette manufacturers shall be allowed to exhaust their existing labels within 60 days from date hereof. Strict compliance with the provisions of this Revenue Memorandum Order is hereby enjoined. acd (SGD.) RUBEN B. ANCHETA Acting Commissioner