Chapter 24
TOBACCO TAX STAMPS
Specific taxes are not collected by the Philippine Government upon tobacco products of domestic manufacture which are exported. But in the cases of tobacco products which are exported to the United States, tobacco tax stamps of the United States, in payment of the specific tax levied upon such products in the United States, are affixed by the manufacturers to each package before it leaves the place of manufacture in the Philippines. These stamps are sold by the Philippine Bureau of Internal Revenue and the receipts from the sale of such stamps are forwarded to the United States Bureau of Internal Revenue which furnished the stamps.

The specific taxes which have been levied upon tobacco products by the Philippine Government since September 1, 1914, are tabulated below. This tabulation has been obtained, in part, from a similar tabulation which is to be found on pages 136-137 of the Report of the Operation of the Bureau of Internal REvenue, since its organization in 1904 (Bureau of Printing, Manila, 1927). The tabulation however, has been brought up to date by showing all changes in the rates of taxation which have been made up to June 30, 1941. The specific taxes on tobacco which are at present in force are those prescribed by Commonwealth Act No. 466, known as the Internal REvenue Code; which became effective on July 1, 1939.
 

Period during which tax was in force and basis
for computing the tax.
Rate of taxation
Authorized by Act No.
Chewing Tobacco
From Aug. 1, 1904 to date
a
P0.48 per kg.
a		 (1189, 2339, 2657, 
(2711, C.A. 466
Smoking Tobacco a a
From Aug. 1 1914 to Dec. 31, 1914
P0.48 per kg.
 1189, 2339
From Jan. 1, 1915 to date
a
P0.60 per kg.
a		 (2432, 2541, 2657,
(2711, C.A. 466
Snuff Manufactured Tobacco a a
From July 1, 1914 to Dec 31, 1914
P0.48 per kg.
 2339
From Jan 1, 1915 to date
a
P0.60 per kg.
a		 (2432,2541,2657,
(2711, C.A. 466
Cigars a a
From Aug. 1, 1904 to Dec. 31, 1914, wholesale price per M, less tax: a a
P 20.00 or less.
P2.00 per M
 1189, 2339
More than 20 but not more than P50.
P4.00 per M
 )
More than P50.
P6.00 per M
 )
From Jan. 1, 1915 to Dec. 31, 1915, All classes of cigars.
P6.00 per M
 2432
From Jan. 1, 1916 to March 25, 1918, wholesale price per M, less tax:
P20 or less.
P2.00 per M
 )
More than P20 but not more than P50.
P4.00 per M
 )2541, 2657,2711
More than P50.
P6.00 per M
 )
From March 29, 1918 to March 7, 1919 wholesale price per M, less tax: a a
P25 or less.
P2.00 per M
 )
More than P25 but not more than P50.
P4.00 per M
 ) 2733
More than P50.
P6.00 per M
 )
From March 8, 1919 to Dec 4, 1932,  wholesale price per M, less tax: a a
P30 or less.
P2.00 per M
 )
More than P30 but not more than P60.
P4.00 per M
 )2835
More than P60.
P6.00 per M
 )
From Dec. 5, 1932 to date, wholesale price per M, less tax: a a
P30 or less.
P2.30 per M
 )
More than P30 but not more than P60.
P4.60 per M
 )4004, C.A. 466
More than P60.
P7.00 per M
 )
Cigarettes a a
From Jan. 1, 1910 to Dec. 31, 1914
Weighing not more 2kg. per M.
P1.00 per M
 )1189,1861, 2339
Weighing more than 2 kg. per M.
P2.00 per M
 )
From Jan. 1, 1915 to March 7, 1919.
Weighing not more 2kg. per M.
P1.20 per M
 )2432, 2541, 2657
Weighing more than 2 kg. per M.
P2.00 per M
 )2711
From March 8, 1919 to Dec. 4, 1932, wholesale price per M, less tax:
P4 or less.
P1.20 per M
 )
More than P4 but not more than P6.
P1.60 per M
 )2835
More than P6.
P2.00 per M
 )
From Dec. 5, 1932 to June 30, 1939, wholesale price per M, less tax:
P4 or less.
P1.30 per M
 )
More than P4 but not more than P6.
P1.80 per M
 )4004
More than P6.
P2.30 per M
 )
From July 1, 19 39 to date, wholesale price per M, less tax:
P4 or less.
P1.30 per M
 )
More than P4 but not more than P6.
P3.00 per M
 )C.A. 466
More than P6.
P4.00 per M
 )