Act
No. 2339, including Section 185, was subsequently repealed by the chapter
devoted to internal revenue laws of Act No. 2711, known as the Administrative
Code of 1917. The internal revenue law promulgated by Act No. 2711, have,
in turn, been repealed by Commonwealth Act No. 466, known as the Internal
Revenue Code. The law at present in force requiring the destruction of
used Internal Revenue Strip Stamps is contained in Section 170 of Commonwealth
Act No. 466. This section is as follows:
| Section
170. "....any person who gives away or accepts from another, or who sells,
buys or uses any container on which the stamps or labels are not entirely
(utterly) destroyed shall for each offense be fine in a sum not less than
fifty pesos nor more than five hundred pesos or imprisoned for a term not
exceeding seven months, or both."
"Any
internal revenue officer may destroy any emptied container upon which the
internal revenue stamp or official tax paid label is found still undestroyed." |
In
order to meet the requirements of the new rates of taxation which became
effective on January 1, 1915, the existing stock of smoking tobacco stamps,
cigar stamps of the P2.00 and P4.00 classes, and cigarette stamps of the
P1.00 class were surcharged. Two types of surcharges were employed. Beginning
on January 1, 1915, and continuing until rubber handstamps became available,
the required alterations of the class (tax per M) and of the denomination
(price) of smoking tobacco, cigar and cigarette stamps was effected by
means of a surcharge which was hand written in red ink by the deputy treasurer
of each town in which a tobacco factory was located. Only sufficient stamps
to meet the requirements of the tobacco factories from day to day were
surcharged in this manner. When rubber stamps became available the entire
remaining stock of Tobacco Tax Stamps whose class and denomination must
be altered was surcharged with the rubber handstamps.
These
surcharges were authorized by Circular Letter No. 472 of the Collector
of Internal Revenue, dated December 24, 1914, and addressed "To All Internal
Revenue Officers." This circular was, in part, as follows:
| "there
is enclosed herewith copy of Act No. 2432, effective January 1, 1915, making
important amendments to the internal revenue law, Act No. 2339....."
"The
following procedure for enforcing the new provisions of law will govern
until further instructions are issued....."
"9.
Referring to the increased taxes of sixty centavos imposed by Section 67
on smoking tobacco, of P6.00 per thousand imposed upon all cigars by Par.
(a), Sec. 69, and of P1.20 per thousand imposed by Par. (b), Sec. 69, upon
cigarettes weighing not more than two kilograms per thousand, all factories
shall be notified to surrender all strip stamps for smoking tobacco, P2.00
and P4.00 cigars and P1.00 cigarettes on hand on the first day of January.
They will be given credit at the old rates for all stamps turned in, on
purchase of stamps for tobacco products to be removed on or after January
first. The deputy treasurer will make the following notation in red ink
in conspicuous figures across the face of each stamp sold for goods to
be removed on or after January first:
On
Smoking Tobacco stamps, figures 'P0.60'
On
two and four pesos cigar stamps, the figures 'P6.00'
On
the P1.00 cigarette stamps, the figures 'P1.20'
"As
soon as possible, a rubber stamp will be forwarded from Manila to each
deputy treasurer at municipalities where tobacco factories are located,
as well as provincial treasurers, for the purpose of making these changes,
and all strip stamps in the hands of treasurers will be changed with these
rubber stamps as soon as they are received." |
It
is to be noted that the above instructions made provisions for altering
the rate of taxation per kilogram and per thousand, but did not make provision
for altering the price of each stamp in accordance with the new rate per
kilogram and per thousand. That a new price was also to be surcharged upon
each stamp was, however, implied by instructions which were issued early
in January 1915., requiring the stamps which were surcharged to be dropped
from the accounts of the treasurers at the old prices and taken up in the
accounts at the new prices which were surcharged upon them.
Effective
January 1, 1916, Act No. 2541 restored the rates of taxation on cigars
which were in force during the last five months of 1914. The rates of taxation
on all tobacco products remained unchanged at the rate which had been established
on January 1, 1915, by Act No. 2432. |
