The
first Internal Revenue Strip Stamps for collection of the specific tax
on tobacco products levied by the Philippine Government were created, and
the regulations governing their use was promulgated, by Circular Letter
No. 460 of the Collector of Internal Revenue, dated August 1, 1914. This
circular, is in part as follows:
| Section
1. "AFFIXTURE OF INTERNAL REVENUE STAMPS TO PACKAGES CONTAINING TOBACCO
PRODUCTS. -- There shall be affixed by every manufacturer to each and
every original package of cigars, cigarettes, or manufactured tobacco,
before removal from the place of manufacture for domestic consumption,
an internal revenue stamp, in a form to be prescribed by the Collector
of Internal Revenue, for the payment of inrternal-revenue tax due on contents
of said original packages."
Section
2. "DENOMINATIONS AND CLASSES OF INTERNAL REVENUE STAMPS. -- The internal
revenue stamps, which shall be printed by the Collector of Internal Revenue
and furnished when needed to the manufacturer in lots of not less than
one hundred, upon payment of the face value, thereof, will be prepared
in the following denominations:" |
(a)
a
a |
Internal
revenue stamps will be issued for affixture to cigars of the P2.00 class
put up in boxes containing 10, 20, 50, 100, 200, 250, and 500; of the P4.00
class put up in boxes containing 5, 10, 25, 50 and 100; and of the P6.00
class put up in boxes containing 5, 10, 20, 25, 50 and 100 cigars |
(b)
a |
Internal
revenue stamps will be issued for affixture to cigarettes of the P1.00
class, put up in boxes containing, respectively 100, 200 and 250 cigarettes. |
(c)
a
a |
Internal
revenue stamps will be issued for affixture to cigarettes of the P1.00
class, put up in bundles of 25 packages containing 10, 20, 24, 25, 28,
29 or 30 cigarettes; of 20 packages containing 25 cigarettes each; and
of 5 packages containing 30 cigarettes each. |
(d)
a
a
a |
Internal
revenue stamps will be issued for affixture to cigarettes of the P2.00
class, put up in bundles of 25 packaged containing 24 cigarettes, or a
total of 600 cigarettes.
For
the purpose of these regulations the 'bundle' (balutan) of cigarettes and
not the small package (cajatilla) shall be considered the original package. |
(e)
a |
Internal
revenue stamps will be issued for affixture to smoking tobacco, put up
in packages containing 50, 100, 125, 250, 450 or 500 grams, respectively. |
(f)
a |
Internal
revenue stamps will be issued for the affixture to chewing tobacco, put
up in packages containing respectively 50, 100 or 250 grams. |
| Section
5. "INTERNAL REVENUE STAMPS TO BE SERIALLY NUMBERED. -- All internal
revenue stamps provided for herein shall be serially numbered and same
shall be used by the manufacturers in serial order beginning with the lowest
number on hand...."
Section
13. "DESTRUCTION OF INTERNAL REVENUE STAMPS. -- Every person who opens
and original box or package of cigars, cigarettes, or manufactured tobacco
shall open same in such manner as to break the internal revenue stamp thereon
so that the internal revenue stamp may not again be used to indicate payment
of internal revenue taxes. Every dealer who sells cigars, cigarettes or
manufactured tobacco shall sell same from the original containers and,
when the contents have been disposed of, entirely destroy the internal
revenue stamps required by these regulations...."
Section
15. "PENALTIES. -- Any violation of, or failure to comply with, any
of the provisions of these regulations will, as the circumstances warrant,
be punished under the provisions of Section 185 of Act No. 2339 or as otherwise
provided in said Act.
Section
16. DATE OF TAKING EFFECT OF THESE REGULATIONS. -- These regulations
shall taker effect and be in force on and after the first day of September,
nineteen hundred and fourteen."
(Signed)
JAMES J. RAFFERTY
Collector
of Internal Revenue
APPROVED:
(Signed)
VICTORINO MAPA
Secretary
of Finance and Justice |
Failure
to destroy the internal revenue stamps was punishable in accordance with
the provisions of Section 185 of Act No. 2339, known as The Internal Revenue
Law of 1914. Section 185 is as follows:
| Section
185. "VIOLATION OF INTERNAL REVENUE LAW OR REGULATION IN GENERAL PENALTY.
-- Any person who violate any provisions of this Act, or any lawful regulation
of the Bureau of Internal Revenue made in conformity with the same, for
which delinquency no specific penalty is provided by law, shall be punished
by a fine of not more than three hundred pesos or by imprisonment for not
more than six months, or both, in the discretion of the Court." |
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