Amendment to Section 7 (a) of Revenue Regulations No. V-39 Regarding Registration of Brands and Labels

April 10, 1956 REVENUE REGULATIONS NO. V-47 SUBJECT : Amendment to Section 7 (a) of Revenue Regulations No. V-39 Regarding Registration of Brands and Labels TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of section 338, in relation to section 4(b) of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following regulations amending section 7 (a) of Revenue Regulations No. V-39 are hereby promulgated and shall be known as Revenue Regulations No. V-47. SECTION 1. Section 7 (a) of Revenue Regulations No. V-39 is hereby amended to read as follows: Section 7 (a). Marking of original containers of manufactured products of tobacco for domestic consumption. Before the removal from the factory of any original container of cigars, cigarettes, smoking tobacco, or chewing tobacco for domestic consumption, there shall be affixed thereto the corresponding internal revenue stamps, and branded or otherwise permanently marked thereon, the municipality and province where manufactured; the schedule, paragraph, assessment number of the factory; the number of cigars or cigarettes, or the quantity of smoking or chewing tobacco therein contained and their brand. The brand and the label as to its general design, colors, pictures, signs, prints, drawings or marks must first be registered and approved by the Collector of Internal Revenue. Said stamps and the marks herein required shall be affixed, marked, or branded directly to or on the box, bundle, package, or container indicated, and not to or on any outer covering of the box, bundle, package or other container. SECTION 2. Date of Effectivity. These regulations shall take effect upon promulgation in the Official Gazette. TICAcD (SGD.) SILVERIO BLAQUERA Collector of Internal Revenue APPROVED BY: (SGD.) JAIME HERNANDEZ Secretary of Finance