Amendment to Section 8 of Regulations No. 27

January 25, 1952 REVENUE REGULATIONS NO. V-23 SUBJECT : Amendment to Section 8 of Regulations No. 27 TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 388, in relation to Section 4 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following regulations amending Section 8 of Regulations No. 27, are hereby promulgated and shall be known as Revenue Regulations No. V-23. SECTION 1. Section 8 of Regulations No. 27 of the Department of Finance is hereby amended by adding a new section to be known as Section 8-1/2 and to read as follows: Sec. 8-1/2. Branding cigarettes . All cigarettes manufactured for sale by registered cigarette manufacturers shall bear the name or brand registered and approved by the Collector of Internal Revenue. The branding shall be done by steel dies or by any metal device attached to the cigarette making machine. The branding of the registered name by rubber stamp or by any similar device on the cigarettes shall not be considered sufficient compliance with this requirement of the regulations. SECTION 2. Penalty . Any violation of these regulations shall be penalized under Section 352 of the National Internal Revenue Code. SECTION 3. Effectivity . These regulations shall take effect upon publication in the Official Gazette. (SGD.) AURELIO MONTINOLA Secretary of Finance Recommended by: S. DAVID Collector of Internal Revenue