republic act no. 10351. an act restructuring the excise tax on alcohol and tobacco products by amending sections 141, 142, 143, 144, 145, 8, 131 and 288 of republic act no. 8424. otherwise known as the national internal revenue code of 1997, as amended by republic act no. 9334, and for other purposes

2013年1月1日 · republic act no. 10351 - an act restructuring the excise tax on alcohol and tobacco products by amending sections 141, 142, 143, 144, 145, 8, 131 and 288 of republic act no. 8424. otherwise known as the national internal revenue code of 1997, as amended by republic act no. 9334, and for other purposes republic acts

an act providing for the mandatory philhealth coverage for all senior citizens, amending for the purpose republic act no. 7432, as amended by republic act no. 9994, otherwise known as the “expanded senior citizens act of 2010″

RA 10351 changed the four-tier brackets of cigarettes (low, medium, high and premium priced cigarettes) into two-tiers (low and high priced cigarettes) with gradual increases in tax rates starting from 2013 to 2016 before shifting to a unitary …

Republic Act (RA) 10351, or the Sin Tax Law of 2012, has two main goals: (1) to further discourage smoking and drinking and promote public health and (2) to raise more money for the government’s universal healthcare (UHC) and other welfare programs, as well as support for tobacco farmers in certain provinces to help them

The DOF-BIR-DOH-DBM-DA Joint Circular No. 2014-0001 outlines the implementing rules and regulations for specific provisions of the National Internal Revenue Code, particularly relating to the excise tax on alcohol and tobacco products as amended by Republic Act No. 10351.

2020年7月1日 · The 2012 Philippine Sin Tax Reform Law or Republic Act No. 10351 (RA10351) offers important lessons on tobacco taxation and tobacco control. In a span of five years, it increased the excise...

2025年3月10日 · {“case_title”:”Secretary of Finance and Commissioner of Internal Revenue vs. Philippine Tobacco Institute”,”facts”: [“President Benigno S. Aquino III signed Republic Act No. 10351 (Sin Tax Reform Law) on December 20, 2012, restructuring the excise tax on alcohol and tobacco products.”,”The Secretary of Finance, upon the recommendation of the CIR...

Summary of Republic Act No. 10351: Restructuring the Excise Tax on Alcohol and Tobacco Products Distilled Spirits (Section 1): • Imposes ad valorem tax of 15% of net retail price (excluding excise tax and VAT) per proof, effective January 1, 2013. • Imposes additional specific tax of ₱20 per proof liter, effective January 1, 2013.

Official Gazette of the Republic of the Philippines