Amendment to Section 11(c) Regulations No. 17, as Amended by Revenue Regulations No. 7-62

August 20, 1964 REVENUE REGULATIONS NO. 06-64 SUBJECT : Amendment to Section 11(c) Regulations No. 17, as Amended by Revenue Regulations No. 7-62, both of the Department of Finance TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 338, in relation to Section 4(j), both of the National Internal Revenue Code, the following regulations amending Section 6(b) of Revenue Regulations No. V-39 of the Department of Finance are hereby promulgated and shall be known as Revenue Regulations No. 6-64. aisadc SECTION 1. Section 6(b) of Revenue Regulations No. V-39 is hereby amended to read as follows: SEC. 6(b). Cigarettes . Cigarettes manufactured out of Virginia type tobacco and/or flue-cured tobacco shall be packed in packages (cajetillas) or boxes containing 5, 10 or 20 cigarettes or tin cans of 50 cigarettes of the P8.00 per thousand class, P16.00 per thousand class, P12.00 per thousand class, P24.00 per thousand class, P17.60 per thousand class, P35.20 per thousand class, P26.40 per thousand class and P52.80 per thousand class while cigarettes made of leaf tobacco other than Virginia type tobacco and/or flue-cured tobacco shall be packed in cajetillas or boxes containing 20 or 30 cigarettes of the P2.50, P3.75, P5.00, P5.50, P8.25; and P11.00 per thousand, respectively. Cigarettes of the P3.75 per thousand class and up may be packed in boxes containing 100 cigarettes. SECTION 2. Date of Effectivity . These regulations shall take effect upon its approval. RUFINO G. HECHANOVA Secretary of Finance Recommended by: BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue