Amendments to Sections 2, 3 and 5 of Revenue Regulations No. 1-73

December 19, 1975 REVENUE REGULATIONS NO. 10-75 SUBJECT : Amendments to Sections 2, 3 and 5 of Revenue Regulations No. 1-73, dated December 26, 1972, regarding tobacco inspection fees TO : All Internal Revenue Officers and Others Concerned SECTION 1. Scope . Pursuant to the provisions of Section 338, in relation to Section 4, both of the National Internal Revenue Code, Sections 2, 3 and 5 of Revenue Regulations No. 1-73 governing tobacco inspection fees, are hereby amended to read as follows. aisa dc "Section 2. Articles subject to inspection and payment of tobacco inspection fees : (a) Cigars, cigarettes, smoking tobacco, chewing tobacco, snuff tobacco; and (b) Leaf tobacco, scraps, stems, stripped tobacco, threshed tobacco, sweepings of tobacco, midribs, cuttings, fine-cut shorts, refuse, siftings used in the manufacture of tobacco products, except tobacco waste, stems, sweepings or dust, removed for agricultural, industrial or research purposes or for actual destruction by burning or dumping." "Section 3. Inspection fees imposed : The following articles are subject to inspection fees at the rates provided for under Presidential Decree No. 69: P.50 For each thousand cigars or fraction thereof; P.10 For each thousand cigarettes or fraction thereof; P.02 For each kilogram of leaf tobacco, stems, siftings and sweepings of tobacco, or fraction thereof; P.03 For each kilogram or fraction thereof of scraps, stripped tobacco, threshed tobacco, snuff, smoking, chewing and other manufactured products of tobacco." "Section 5. Who are required to pay . Manufacturers, producers, exporters, importers, re-driers, wholesale leaf tobacco dealers or owners and/or possessors of articles subject to inspection enumerated under Section 2 hereof." SECTION 2. Repealing Clause . All rules and regulations, administrative orders and general circulars or portions thereof inconsistent herewith are hereby repealed or modified accordingly. SECTION 3. Date of Effectivity . These regulations shall take effect immediately. cdt CESAR A. VIRATA Secretary of Finance Recommended by: EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3