EFFECTIVEONJANUARY 1, 2013
“
(1)IF THE NET RETAILPRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS ELEVENPESOSAND FIFTY CENTAVOS
(P11.50)AND BELOW PER PACK,THE TAX SHALL BE TWELVE PESOS
(P12.00)PER PACK;AND
“
(2)IF THE NET RETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS MORE THAN ELEVEN PESOS AND FIFTY
CENTAVOS(P11.50)PER PACK,THE TAX SHALL BE TWENTY
-
FIVEPESOS
(P25.00)PER PACK.”
“
EFFECTIVE ONJANUARY 1, 2014
“
(1)IF THE NET RETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS ELEVEN PESOS AND FIFTY CENTAVOS
(P11.50)AND BELOW PER PACK, THE TAX SHALL BE SEVENTEEN PESOS
(P17.00)PERPACK;AND
“
(2)IF THE NETRETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS MORE THAN ELEVEN PESOS AND FIFTY
CENTAVOS(P11.50)PER PACK, THE TAX SHALL BE TWENTY-SEVEN
PESOS (P27.00) PER PACK.”
“
EFFECTIVE ONJANUARY 1, 2015
“
(1)IF THE NET RETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS ELEVEN PESOS AND FIFTY CENTAVOS
(P11.50)AND BELOW PER PACK, THE TAX SHALL BE TWENTY-ONE PESOS
(P21.00)PERPACK;AND
“
(2)IF THE NET RETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS MORE THAN ELEVEN PESOS AND FIFTY
CENTAVOS(P11.50)PER PACK, THE TAX SHALL BE TWENTY-EIGHT
PESOS (P28.00) PER PACK.”
“
EFFECTIVE ONJANUARY 1, 2016
“
(1)IF THE NET RETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS ELEVEN PESOS AND FIFTY CENTAVOS
(P11.50)AND BELOW PER PACK, THE TAX SHALL BE TWENTY-FIVE
PESOS(P25.00)PERPACK;AND
“
(2)IF THE NET RETAIL PRICE (EXCLUDING THE EXCISE TAX AND
THE VALUE-ADDED TAX) IS MORE THAN ELEVEN PESOS AND FIFTY
CENTAVOS(P11.50)PER PACK, THE TAX SHALL BE TWENTY-NINE PESOS
(P29.00) PER PACK.”
“EFFECTIVE ON JANUARY 1, 2017, THE TAX ONALLCIGARETTES
PACKED BY MACHINE SHALL BE THIRTY PESOS (P30.00) PER PACK.”
“
THE RATES OF TAX IMPOSED UNDER THIS SUBSECTION SHALL
BE INCREASED BY FOURPERCENT
(4%)EVERY YEARTHEREAFTER
EFFECTIVE ON JANUARY 1, 2018,THROUGHREVENUE REGULATIONS
ISSUED BY THE SECRETARY OF FINANCE.”