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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
REPUBLIC ACT NOS. 10301 - 10400                  

  • Republic Act No. 10349

  • Republic Act No. 10351

  • Republic Act No. 10354

  • Republic Act No. 10355 - AN ACT INCREASING THE BED CAPACITY OF JOSE B. LINGAD MEMORIAL GENERAL HOSPITAL IN SAN FERNANDO CITY, PAMPANGA FROM TWO HUNDRED FIFTY (250) TO FIVE HUNDRED (500), UPGRADING ITS SERVICES AND FACILITIES AND PROFESSIONAL HEALTH CARE,

  • Republic Act No. 10356 - AN ACT GRANTING PHILIPPINE CITIZENSHIP TO JESSIE JOSEPHINE COE LICHAUCO

  • Republic Act No. 10357 - AN ACT DECLARING SEPTEMBER 5 OF EVERY YEAR A SPECIAL WORKING PUBLIC HOLIDAY IN THE CITY OF NAGA PROVINCE OF CEBU TO BE KNOWN AS THE "CHARTER DAY OF THE CITY OF NAGA"

  • Republic Act No. 10358 - AN ACT DECLARING JULY 7 OF EVERY YEAR A SPECIAL WORKING PUBLIC HOLIDAY IN THE CITY OF CARCAR, PROVINCE OF CEBU TO BE KNOWN AS THE "CITY OF CARCAR CHARTER DAY"

  • Republic Act No. 10359 - AN ACT DECLARING MARCH 26 OF EVERY YEAR AS A SPECIAL WORKING PUBLIC HOLIDAY IN THE PROVINCE OF CEBU TO COMMEMORATE THE HISTORIC LIBERATION OF CEBU FROM THE JAPANESE OCCUPATION DURING WORLD WAR II

  • Republic Act No. 10361 - AN ACT INSTITUTING POLICIES FOR THE PROTECTION AND WELFARE OF DOMESTIC WORKERS

  • Republic Act No. 10360 - AN ACT CREATING THE PROVINCE OF DAVAO OCCIDENTAL

  • Republic Act No. 10362 - AN ACT CREATING AN ADDITIONAL REGIONAL TRIAL COURT BRANCH TO BE STATIONED IN THE MUNICIPALITY OF TRENTO, PROVINCE OF AGUSAN DEL SUR, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (K) OF BATAS PAMBANSA BLG. 129, AS AMENDED, OTHER

  • Republic Act No. 10363 - AN ACT CREATING SEVEN (7) ADDITIONAL BRANCHES OF THE REGIONAL TRIAL COURT IN THE SEVENTH JUDICIAL REGION TO BE STATIONED AT THE CITY OF MANDAUE, PROVINCE OF CEBU, FURTHER AMENDING FOR THE PURPOSE BATAS PAMBANSA BILANG 129, OTHERW

  • Republic Act No. 10364 - AN ACT EXPANDING REPUBLIC ACT NO. 9208, ENTITLED "AN ACT TO INSTITUTE POLICIES TO ELIMINATE TRAFFICKING IN PERSONS ESPECIALLY WOMEN AND CHILDREN, ESTABLISHING THE NECESSARY INSTITUTIONAL MECHANISMS FOR THE PROTECTION AND SUPPORT

  • Republic Act No. 10365 - AN ACT FURTHER STRENGTHENING THE ANTI-MONEY LAUNDERING LAW, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 9160, OTHERWISE KNOWN AS THE ANTI-MONEY LAUNDERING ACT OF 2001, AS AMENDED

  • Republic Act No. 10366 - AN ACT AUTHORIZING THE COMMISSION ON ELECTIONS TO ESTABLISH PRECINCTS ASSIGNED TO ACCESSIBLE POLLING PLACES EXCLUSIVELY FOR PERSONS WITH DISABILITIES AND SENIOR CITIZENS

  • Republic Act No. 10367 - AN ACT PROVIDING FOR MANDATORY BIOMETRICS VOTER REGISTRATION

  • Republic Act No. 10368 - AN ACT PROVIDING FOR REPARATION AND RECOGNITION OF VICTIMS OF HUMAN RIGHTS VIOLATIONS DURING THE MARCOS REGIME, DOCUMENTATION OF SAID VIOLATIONS, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • Republic Act No. 10369 - AN ACT RECONSTITUTING THE KALINGA ENGINEERING DISTRICT OFFICE IN THE PROVINCE OF KALINGA INTO TWO (2) REGULAR DISTRICT ENGINEERING OFFICES AND APPROPRIATING FUNDS THEREFOR

  • Republic Act No. 10370 - AN ACT ESTABLISHING A SEPARATE MUNICIPAL CIRCUIT TRIAL COURT COMPRISING THE MUNICIPALITIES OF BUENAVISTA AND SAN LORENZO IN THE PROVINCE OF GUIMARAS AND APPROPRIATING FUNDS THEREFOR

  • Republic Act No. 10371 - AN ACT CREATING AN ADDITIONAL REGIONAL TRIAL COURT BRANCH TO BE STATIONED IN THE CITY OF SIPALAY, PROVINCE OF NEGROS OCCIDENTAL, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (G) OF BATAS PAMBANSA BLG. 129, AS AMENDED, OTHERWISE

  • Republic Act No. 10372 - AN ACT AMENDING CERTAIN PROVISIONS OF REPUBLIC ACT NO. 8293, OTHERWISE KNOWN AS THE "INTELLECTUAL PROPERTY CODE OF THE PHILIPPINES", AND FOR OTHER PURPOSES

  • Republic Act No. 10373 - AN ACT GRANTING THE OLONGAPO ELECTRICITY DISTRIBUTION COMPANY, INC. A FRANCHISE TO CONSTRUCT, INSTALL, ESTABLISH, OPERATE AND MAINTAIN A DISTRIBUTION SYSTEM FOR THE CONVEYANCE OF ELECTRIC POWER TO THE END-USERS IN THE CITY OF OLO

  • Republic Act No. 10374 - AN ACT EXTENDING THE LIFE OF THE LAND BANK OF THE PHILIPPINES, FURTHER AMENDING REPUBLIC ACT NO. 3844. OTHERWISE KNOWN AS THE "AGRICULTURAL LAND REFORM CODE". AS AMENDED

  • Republic Act No. 10375 - AN ACT CONVERTING THE MOUNTAIN PROVINCE ISABELA ROAD TO A NATIONAL ROAD AND APPROPRIATING FUNDS THEREFOR

  • Republic Act No. 10376 - AN ACT CONDONING THE INTEREST ON THE PAID PRINCIPAL ACCOUNT OF FUEL COMPENSATING CHARGE/INCREMENTAL COST CHARGE (FCC/ICC) OF THE ZAMBOANGA DEL NORTE ELECTRIC COOPERATIVE. INC. (ZANECO) PAYABLE AND DUE TO THE NATIONAL POWER CORPOR

  • Republic Act No. 10377 - AN ACT TRANSFERRING THE LOCATION OF THE LA UNION SECOND DISTRICT ENGINEERING OFFICE FROM NAGUILIAN, LA UNION TO AGOO, LA UNION, AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 9033

  • Republic Act No. 10378 - AN ACT RECOGNIZING THE PRINCIPLE OF RECIPROCITY AS BASIS FOR THE GRANT OF INCOME TAX EXEMPTIONS TO INTERNATIONAL CARRIERS AND RATIONALIZING OTHER TAXES IMPOSED THEREON BY AMENDING SECTIONS 28(A)(3)(a), 109, 118 AND 236 OF THE NAT

  • Republic Act No. 10379 - AN ACT ESTABLISHING THE MOUNTAIN PROVINCE SECOND DISTRICT ENGINEERING OFFICE IN THE MOUNTAIN PROVINCE AND APPROPRIATING FUNDS THEREFOR

  • Republic Act No. 10380 - AN ACT PROVIDING FOR LOCAL ABSENTEE VOTING FOR MEDIA

  • Republic Act No. 10381 - AN ACT CREATING THREE (3) ADDITIONAL BRANCHES OF THE METROPOLITAN TRIAL COURTS OF THE NATIONAL CAPITAL REGION TO BE STATIONED AT TAGUIG CITY, METRO MANILA, AMENDING FOR THE PURPOSE SECTION 27 OF BATAS PAMBANSA BLG. 129, OTHERWISE

  • Republic Act No. 10382 - AN ACT CONVERTING THE TARLAC CITY SAN JOSE VIA TIBAG BURGOS ROAD IN THE CITY OF TARLAC AND THE MUNICIPALITY OF SAN JOSE, PROVINCE OF TARLAC INTO A NATIONAL ROAD AND PROVIDING FUNDS THEREFOR

  • Republic Act No. 10383 - AN ACT CONVERTING THE LANOT LOCTUGAN PANITAN BOUNDARY ROAD IN ROXAS CITY AND THE MUNICIPALITY OF PANITAN, PROVINCE OF CAPIZ INTO A NATIONAL ROAD AND PROVIDING FUNDS THEREFOR

  • Republic Act No. 10384 - AN ACT CONVERTING THE EASTERN LINK CIRCUMFERENTIAL ROAD IN THE CITY OF BAGUIO TRAVERSING LOAKAN ROAD AND COUNTRY CLUB ROAD INTO A NATIONAL ROAD AND PROVIDING FUNDS THEREFOR

  • Republic Act No. 10385 - AN ACT CONVERTING THE GEN. ORDOÑEZ AVENUE TRAVERSING BARANGAY MARIKINA HEIGHTS, BARANGAY CONCEPCION UNO, BARANGAY CONCEPCION DOS AND BARANGAY PARANG IN THE SECOND DISTRICT, CITY OF MARIKINA INTO A NATIONAL ROAD

  • Republic Act No. 10386 - AN ACT CONVERTING THE PURA VICTORIA ROAD IN THE MUNICIPALITIES OF PURA AND VICTORIA, PROVINCE OF TARLAC INTO A NATIONAL ROAD AND PROVIDING FUNDS THEREFOR

  • Republic Act No. 10387 - AN ACT CONVERTING THE DELGADO ROAD IN ILOILO CITY INTO A NATIONAL ROAD AND APPROPRIATING FUNDS THEREFOR

  • Republic Act No. 10388 - AN ACT CONVERTING THE LAND TRANSPORTATION OFFICE (LTO) EXTENSION OFFICE LOCATED IN PANIQUI, TARLAC INTO A REGULAR LTO DISTRICT OFFICE, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • Republic Act No. 10389 - AN ACT INSTITUTIONALIZING RECOGNIZANCE AS A MODE OF GRANTING THE RELEASE OF AN INDIGENT PERSON IN CUSTODY AS AN ACCUSED IN A CRIMINAL CASE AND FOR OTHER PURPOSES

  • Republic Act No. 10390 - AN ACT AMENDING REPUBLIC ACT NO. 7306, ENTITLED "AN ACT PROVIDING FOR THE ESTABLISHMENT OF THE PEOPLE'S TELEVISION NETWORK, INCORPORATED, DEFINING ITS POWERS AND FUNCTIONS, PROVIDING FOR ITS SOURCES OF FUNDING AND FOR OTHER PURPO

  • Republic Act No. 10391 - AN ACT CONVERTING THE LAND TRANSPORTATION OFFICE (LTO) EXTENSION OFFICE LOCATED IN THE MUNICIPALITY OF DAPA, SURIGAO DEL NORTE INTO A REGULAR LTO DISTRICT OFFICE, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • Republic Act No. 10392 - AN ACT CREATING AN ADDITIONAL REGIONAL TRIAL COURT BRANCH IN THE SIXTH JUDICIAL REGION TO BE STATIONED IN THE MUNICIPALITY OF JANIUAY, PROVINCE OF ILOILO, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (G) OF BATAS PAMBANSA BLG.

  • Republic Act No. 10393 - AN ACT CREATING FOUR (4) ADDITIONAL BRANCHES OF THE REGIONAL TRIAL COURT IN THE ELEVENTH JUDICIAL REGION TO BE STATIONED AT THE CITY OF GENERAL SANTOS, PROVINCE OF SOUTH COTABATO, FURTHER AMENDING FOR THE PURPOSE BATAS PAMBANSA B

  • Republic Act No. 10394 - AN ACT CONVERTING SEVEN (7) BRANCHES OF THE REGIONAL TRIAL COURT OF PASIG CITY, WHICH ARE LOCATED IN TAGUIG CITY, METRO MANILA, INTO THE REGIONAL TRIAL COURT OF TAGUIG CITY, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (D) OF B

  • Republic Act No. 10395 - AN ACT STRENGTHENING TRIPARTISM, AMENDING FOR THE PURPOSE ARTICLE 275 OF PRESIDENTIAL DECREE NO. 442, AS AMENDED, OTHERWISE KNOWN AS THE "LABOR CODE OF THE PHILIPPINES"

  • Republic Act No. 10396 - AN ACT STRENGTHENING CONCILIATION-MEDIATION AS A VOLUNTARY MODE OF DISPUTE SETTLEMENT FOR ALL LABOR CASES, AMENDING FOR THIS PURPOSE ARTICLE 228 OF PRESIDENTIAL DECREE NO. 442, AS AMENDED, OTHERWISE KNOWN AS THE "LABOR CODE OF TH

  • Republic Act No. 10397 - AN ACT CONVERTING THE MARCOS ALVAREZ PROVINCIAL ROAD IN THE MUNICIPALITY OF BACOOR, PROVINCE OF CAVITE INTO A NATIONAL ROAD AND PROVIDING FUNDS THEREFOR

  • Republic Act No. 10398 - AN ACT DECLARING NOVEMBER TWENTY-FIVE OF EVERY YEAR AS "NATIONAL CONSCIOUSNESS DAY FOR THE ELIMINATION OF VIOLENCE AGAINST WOMEN AND CHILDREN"

  • Republic Act No. 10399 - AN ACT CONVERTING THE WESTERN LINK CIRCUMFERENTIAL ROAD TRAVERSING MARCOS HIGHWAY BAGUIO BAUANG ROAD AND KENNON ROAD INTO A NATIONAL ROAD AND PROVIDING FUNDS THEREFOR

  • Republic Act No. 10400 - AN ACT CONVERTING THE LAPAZ DEEP SEA WATER PORT ROAD (LOBOC TO PPA) IN ILOILO CITY INTO A NATIONAL ROAD AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10301, November 15, 2012 AN ACT CREATING FOUR (4) ADDITIONAL BRANCHES OF THE REGIONAL TRIAL COURT IN THE NINTH JUDICIAL REGION TO BE STATIONED AT ZAMBOANGA CITY, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (J) OF BATAS PAMBANSA BLG. 129, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10302, November 15, 2012 AN ACT CREATING AN ADDITIONAL BRANCH OF THE REGIONAL TRIAL COURT IN THE PROVINCE OF BATANGAS TO BE STATIONED AT THE CITY OF TANAUAN, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (E) OF BATAS PAMBANSA BLG. 129, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10303, November 15, 2012 AN ACT CREATING A REGIONAL TRIAL COURT BRANCH IN THE PROVINCE OF AURORA TO BE STATIONED AT THE MUNICIPALITY OF CASIGURAN, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (E) OF BATAS PAMBANSA BLG. 129, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10304, November 15, 2012 AN ACT CONVERTING THE ALANGILAN ELEMENTARY SCHOOL IN BARANGAY ALANGILAN, MUNICIPALITY OF SAGAY, PROVINCE OF CAMIGUIN INTO AN INTEGRATED SCHOOL TO BE KNOWN AS ALANGILAN INTEGRATED SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10305, November 15, 2012 AN ACT SEPARATING THE CAMARINES SUR NATIONAL HIGH SCHOOL – TINAGO ANNEX IN THE CITY OF NAGA, PROVINCE OF CAMARINES SUR FROM THE CAMARINES SUR NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS TINAGO NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10306, November 15, 2012 AN ACT ESTABLISHING AN INTEGRATED SCHOOL IN BARANGAY BOGÑA, BACON DISTRICT, CITY OF SORSOGON, PROVINCE OF SORSOGON TO BE KNOWN AS BOGÑA INTEGRATED SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10307, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOL IN BARANGAY SAN RAFAEL, MUNICIPALITY OF PILAR, PROVINCE OF SORSOGON TO BE KNOWN AS SAN RAFAEL NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10308, November 15, 2012 AN ACT CONVERTING THE BUENAVISTA HIGH SCHOOL IN THE MUNICIPALITY OF TINAMBAC, PROVINCE OF CAMARINES SUR INTO A NATIONAL HIGH SCHOOL TO BE KNOWN AS BUENAVISTA NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10309, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOL IN BARANGAY SAN ANTONIO, MUNICIPALITY OF BARCELONA, PROVINCE OF SORSOGON TO BE KNOWN AS SAN ANTONIO NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10310, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOL IN BARANGAY MACAMBOL, CITY OF MATI, PROVINCE OF DAVAO ORIENTAL TO BE KNOWN AS MACAMBOL NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10311, November 15, 2012 AN ACT ESTABLISHING A NATIONAL TECHNICAL -VOCATIONAL HIGH SCHOOL IN BARANGAY POBLACION, MUNICIPALITY OF LILOAN, PROVINCE OF SOUTHERN LEYTE TO BE KNOWN AS LILOAN NATIONAL TECHNICAL-VOCATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10312, November 15, 2012 AN ACT CONVERTING THE ACAO NATIONAL HIGH SCHOOL IN BARANGAY ACAO, MUNICIPALITY OF BAUANG, PROVINCE OF LA UNION INTO A NATIONAL VOCATIQNAL HIGH SCHOOL TO BE KNOWN AS EULOGIO CLARENCE DE GUZMAN JUNIOR MEMORIAL NATIONAL VOCATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10313, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOLIN BARANGAY CAMALIG, MUNICIPALITY OF DUMALINAO, PROVINCE OF ZAMBOANGA DEL SUR TO BE KNOWN AS CAMALIG NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10314, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOL IN BARANGAY FATIMA, MUNICIPALITY OF SAN MIGUEL, PROVINCE OF ZAMBOANGA DEL SUR TO BE KNOWN AS FATIMA NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10315, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOL IN BARANGAY OLD MIRAPAO, MUNICIPALITY OF DINAS, PROVINCE OF ZAMBOANGA DEL SUR TO BE KNOWN AS OLD MIRAPAO NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10317, November 15, 2012 AN ACT SEPARATING THE CALINTAAN NATIONAL HIGH SCHOOL – POYPOY ANNEX IN BARANGAY POYPOY, MUNICIPALITY OF CALINTAAN, PROVINCE OF OCCIDENTAL MINDORO FROM THE CALINTAAN NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS POYPOY NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10316, November 15, 2012 AN ACT SEPARATING THE RIZAL NATIONAL HIGHSCHOOL - MANOOT ANNEX IN BARANGAY MANOOT, MUNICIPALITY OF RIZAL, PROVINCE OF OCCIDENTAL MINDORO FROM THE RIZAL NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS MANOOT NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10318, November 15, 2012 AN ACT SEPARATING THE BALATON NATIONAL HIGH SCHOOL - HIMANAG ANNEX IN BARAN GAY HIMANAG, MUNICIPALITY OF LAGONOY, PROVINCE OF CAMARINES SUR FROM THE BALATON NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS HIMANAG NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10319, November 15, 2012 AN ACT ESTABLISHING AN ANNEX OF THE SUMILAO NATIONAL HIGH SCHOOL IN BARANGAY VISTAVILLA, MUNICIPALITY OF SUMILAO, PROVINCE OF BUKIDNON TO BE KNOWN AS SUMILAO NATIONAL HIGH SCHOOL – VISTA-VILLA ANNEX AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10320, November 15, 2012 AN ACT SEPARATING THE ZARAGOSA NATIONAL SCHOOL-CANTIASAY ANNEX IN BARANGAY CANTIASAY, CITY OF SURIGAO, PROVINCE OF SURIGAO DEL NORTE FROM THE ZARAGOSA NATIONAL SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS CANTIASAY NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10321, November 15, 2012 AN ACT ESTABLISHING A NATIONAL HIGH SCHOOL IN BARANGAY HINAPU, CITY OF MAASIN, PROVINCE OF SOUTHERN LEYTE TO BE KNOWN AS HINAPU NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10322, November 15, 2012 AN ACT ESTABLISHING AN ANNEX OF THE BAUNGON NATIONAL HIGH SCHOOL IN BARANGAY DANATAG, MUNICIPALITY OF BAUNGON, PROVINCE OF BUKIDNON TO BE KNOWN AS BAUNGON NATIONAL HIGHSCHOOL DANATAG ANNEX AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10323, November 15, 2012 AN ACT SEPARATING THE LEONARDO NATIONAL HIGH SCHOOL - DAWA ANNEX IN BARANGAY DAWA, MUNICIPALITY OF JOSEFINA, PROVINCE OF ZAMBOANGA DEL SUR FROM THE LEONARDO NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS DAWA NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10324, November 15, 2012 AN ACT SEPARATING THE CONSTANCIO PADILLA NATIONAL HIGH SCHOOL-CAANAWAN ANNEX IN BARANGAY CAANAWAN, CITY OF SAN JOSE, PROVINCE OF NUEVA ECIJA FROM THE CONSTANCIO PADILLA NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS CAANAWAN NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10325, November 15, 2012 AN ACT SEPARATING THE CARIGARA SCHOOL OFFISHERIES – SOGOD ANNEX IN BARANGAY SOGOD, MUNICIPALITY OF CARIGARA, PROVINCE OF LEYTE FROM THE CARIGARA SCHOOL OF FISHERIES, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS SOGOD NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10326, November 15, 2012 AN ACT SEPARATING THE SAN ISIDRO NATIONAL HIGH SCHOOL - CARMEL ANNEX IN BARAN GAY POTOT, MUNICIPALITY OF LIBMANAN, PROVINCE OF CAMARINES SUR FROM THE SAN ISIDRO NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS CARMEL NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10327, November 15, 2012 AN ACT SEPARATING THE SAN ISIDRO NATIONAL HIGH SCHOOL - EDUARDO T. AGOMAA ANNEX IN BARANGAY DUANG NIOG, MUNICIPALITY OF LIBMANAN, PROVINCE OF CAMARINES SUR FROM THE SAN ISIDRO NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS EDUARDO T. AGOMAA NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10329, November 15, 2012 AN ACT SEPARATING THE MINALABAC NATIONAL HIGHSCHOOL - ANTIPOLO ANNEX IN BARAN GAY ANTIPOLO, MUNICIPALITY OF MINALABAC, PROVINCE OF CAMARINES SUR FROM THE MINALABAC NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS ANTIPOLO NATIONAL HIGH SCHOOLAND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10332, November 15, 2012 AN ACT SEPARATING THE MAHAYAG NATIONAL HIGHSCHOOL - BONIAO ANNEX IN BARAN GAY BONIAO, MUNICIPALITY OF MAHAYAG, PROVINCE OF ZAMBOANGA DEL SUR FROM THE MAHAYAG NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS BONIAO NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10333, November 15, 2012 AN ACT CHANGING THE NAME OF ROMBLON NATIONAL HIGH SCHOOL-ODIONGAN IN THE MUNICIPALITY OF ODIONGAN, PROVINCE OF ROMBLON TO ODIONGAN NATIONAL HIGH SCHOOL

  • REPUBLIC ACT No. 10334, November 15, 2012 AN ACT SEPARATING THE DALUPAON NATIONAL HIGH SCHOOL - TINALMUD ANNEX IN BARANGAY TINALMUD,MUNICIPALITY OF PASACAO, PROVINCE OF CAMARINES SUR FROM THE DALUPAON NATIONAL HIGH SCHOOL, CONVERTING IT INTO AN INDEPENDENT NATIONAL HIGH SCHOOL TO BE KNOWN AS TINALMUD NATIONAL HIGH SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT No. 10336, November 15, 2012 AN ACT ESTABLISHING AN INTEGRATED SCHOOL IN BARANGAY ADDITION HILLS, CITY OF MANDALUYONG TO BE KNOWN AS ADDITION HILLS INTEGRATED SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10337, November 21, 2012 AN ACT CONVERTING THE LAND TRANSPORTATION OFFICE (LTO) EXTENSION OFFICE LOCATED IN THE ISLAND GARDEN CITY OF SAMAL, PROVINCE OF DAVAO DEL NORTE INTO A REGULAR LTO DISTRICT OFFICE, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • REPUBLIC ACT NO. 10335, November 15, 2012 AN ACT ESTABLISHING AN ELEMENTARY SCHOOL IN BARANGA Y ADDITION HILLS, CITY OF MANDALUYONG TO BE KNOWN AS MANDALUYONG ADDITION HILLS ELEMENTARY SCHOOL AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10338, November 21, 2012 AN ACT CONVERTING THE EXTENSION OFFICE OF THE LAND TRANSPORTATION OFFICE (LTO) IN THE CITY OF DASMARIÑAS, CAVITE INTO A REGULAR DISTRICT OFFICE TO BE KNOWN AS THE LTO DISTRICT OFFICE OF DASMARIÑAS CITY, CAVITE, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • REPUBLIC ACT NO. 10339, November 21, 2012 AN ACT CREATING FIVE (5) ADDITIONAL BRANCHES OF THE REGIONAL TRIAL COURT TO BE STATIONED AT THE CITY OF CALAMBA AND THE MUNICIPALITIES OF LOS BAÑOS AND CABUYAO, ALL IN THE PROVINCE OF LAGUNA, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (E) OF BATAS PAMBANSA BLG. 129, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10340, November 21, 2012 AN ACT CREATING FIVE (5) ADDITIONAL BRANCHES OF THE REGIONAL TRIAL COURT TO BE STATIONED AT THE CITY OF BOGO, PROVINCE OF CEBU, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (H) OF BATAS PAMBANSA BLG. 129, AS AMENDED, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10341, November 21, 2012 AN ACT CREATING FOUR (4) ADDITIONAL BRANCHES OF THE REGIONAL TRIAL COURT AND THREE (3) ADDITIONAL BRANCHES OF THE METROPOLITAN TRIAL COURT TO BE STATIONED AT THE CITY OF VALENZUELA, METRO MANILA., AMENDING FOR THE PURPOSE SECTION 14(D) AND SECTION 27 OF BATAS PAMBANSA BLG. 129, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10342, December 04, 2012 AN ACT RENEWING THE FRANCHISE GRANTED TO QUEST BROADCASTING, INC. (FORMERLY SBS RADIO NETWORK, INC.) A FRANCHISE TO CONSTRUCT, INSTALL, ESTABLISH, OPERATE AND MAINTAIN RADIO BROADCASTING STATIONS IN THE PHILIPPINES

  • REPUBLIC ACT NO. 10343, December 04, 2012 AN ACT RENEWING THE FRANCHISE GRANTED TO PHILIPPINE GLOBAL COMMUNICATIONS, INC. (FORMERLY RCA COMMUNICATIONS, INC.) FOR ANOTHER TWENTY-FIVE (25) YEARS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 4617

  • REPUBLIC ACT NO. 10344, December 04, 2012 AN ACT PENALIZING THE UNAUTHORIZED TAKING, STEALING, KEEPING OR TAMPERING OF GOVERNMENT RISK REDUCTION AND PREPAREDNESS EQUIPMENT, ACCESSORIES AND SIMILAR FACILITIES

  • REPUBLIC ACT NO. 10345, December 04, 2012 AN ACT INCREASING THE BED CAPACITY OF THE QUIRINO MEMORIAL MEDICAL CENTER FROM THREE HUNDRED FIFTY (350) TO FIVE HUNDRED (500) BEDS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 8313, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • REPUBLIC ACT NO. 10346, December 04, 2012 AN ACT CONVERTING THE LAND TRANSPORTATION OFFICE (LTO) EXTENSION OFFICE LOCATED IN TUBOD, LANAO DEL NORTE INTO A REGULAR LTO DISTRICT OFFICE, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • REPUBLIC ACT NO. 10347, December 04, 2012 AN ACT CONVERTING THE EXTENSION OFFICE OF THE LAND TRANSPORTATION OFFICE (LTO) IN QUIRINO, MUNICIPALITY OF LUNA, APAYAO INTO A REGULAR LTO DISTRICT OFFICE AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10348, December 06, 2012 AN ACT CREATING TWO (2) BRANCHES OF THE REGIONAL TRIAL COURT IN THE PROVINCE OF CEBU TO BE STATIONED AT THE CITIES OF NAGA AND CARCAR, AMENDING FOR THE PURPOSE SECTION 14, PARAGRAPH (H) OF BATAS PAMBANSA BLG. 129, OTHERWISE KNOWN AS “THE JUDICIARY REORGANIZATION ACT OF 1980?. AS AMENDED, AND APPROPRIATING FUNDS THEREFOR

  • REPUBLIC ACT NO. 10350, December 17, 2012 AN ACT TO REGULATE AND MODERNIZE THE PRACTICE OF THE INTERIOR DESIGN IN THE PHILIPPINES, REPEALING FOR THE PURPOSE REPUBLIC ACT NUMBERED 8534, OTHERWISE KNOWN AS “AN ACT REGULATING THE PRACTICE OF INTERIOR DESIGN IN THE PHILIPPINES”, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

  • REPUBLIC ACT NO. 10353, December 21, 2012 AN ACT DEFINING AND PENALIZING ENFORCED OR INVOLUNTARY DISAPPEARANCE

  • IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 10368 - “AN ACT PROVIDING FOR REPARATION AND RECOGNITION OF VICTIMS OF HUMAN RIGHTS VIOLATIONS DURING THE MARCOS REGIME, DOCUMENTATION OF SAID VIOLATIONS, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES”

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    PHILIPPINE LAWS, STATUTES & CODES

    Republic Act No. 10351

      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




    Republic of the Philippines
    CONGRESS OF THE PHILIPPINES
    Metro Manila

    Fifteenth Congress
    Third Regular Session

    Begun and held in Metro Manila, on Monday, the twenty-third day of July, two thousand twelve.

    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

    Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

    Section 1. Section 141 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

    "Section 141. Distilled Spirits. On distilled spirits, subject to the provisions of Section 133 of this Code, an excise tax shall be levied, assessed and collected based on the following schedules:

    "(a) Effective on January 1, 2013

    "(1) An ad valorem tax equivalent to fifteen percent (15%) of the net retail price (excluding the excise tax and the value-added tax) per proof; and

    "(2) In addition to the ad valorem tax herein imposed, a specific tax of Twenty pesos (P20.00) per proof liter.

    "(b) Effective on January 1, 2015

    "(1) An ad valorem tax equivalent to twenty percent (20%) of the net retail price (excluding the excise tax and the value-added tax) per proof; and

    "(2) In addition to the ad valorem tax herein imposed, a specific tax of Twenty pesos (P20.00) per proof liter.

    "(c) In addition to the ad valorem tax herein imposed, the specific tax rate of Twenty pesos (P20.00) imposed under this Section shall be increased by four percent (4%) every year thereafter effective on January 1, 2016, through revenue regulations issued by the Secretary of Finance.

    "Medicinal preparations, flavoring extracts, and all other preparations, except toilet preparations, of which, excluding water, distilled spirits form the chief ingredient, shall be subject to the same tax as such chief ingredient.

    "This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits, and the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirits, or transformed into any other substance either in the process of original production or by any subsequent process.

    " Spirits or distilled spirits is the substance known as ethyl alcohol, ethanol or spirits of wine, including all dilutions, purifications and mixtures thereof, from whatever source, by whatever process produced, and shall include whisky, brandy, rum, gin and vodka, and other similar products or mixtures.

    " Proof spirits is liquor containing one-half (1/2) of its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (0.7939) at fifteen degrees centigrade (15C). A proof liter means a liter of proof spirits.

    " Net retail price shall mean the price at which the distilled spirits is sold on retail in at least five (5) major supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the value-added tax. For distilled spirits which are marketed outside Metro Manila, the net retail price shall mean the price at which the distilled spirits is sold in at least five (5) major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the value-added tax.

    "Major supermarkets, as contemplated under this Act, shall be those with the highest annual gross sales in Metro Manila or the region, as the case may be, as determined by the National Statistics Office, and shall exclude retail outlets or kiosks, convenience or sari-sari stores, and others of a similar nature: Provided, That no two (2) supermarkets in the list to be surveyed are affiliated and/or branches of each other: Provided, finally, That in case a particular distilled spirit is not sold in major supermarkets, the price survey can be conducted in retail outlets where said distilled spirit is sold in Metro Manila or the region, as the case may be, upon the determination of the Commissioner of Internal Revenue.

    "The net retail price shall be determined by the Bureau of Internal Revenue (B1R) through a price survey under oath.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "Understatement of the suggested net retail price by as much as fifteen percent (15%) of the actual net retail price shall render the manufacturer or importer liable for additional excise tax equivalent to the tax due and difference between the understated suggested net retail price and the actual net retail price.

    "Distilled spirits introduced in the domestic market after the effectivity of this Act shall be initially taxed according to their suggested net retail prices.

    " Suggested net retail price shall mean the net retail price at which locally manufactured or imported distilled spirits are intended by the manufacturer or importer to be sold on retail in major supermarkets or retail outlets in Metro Manila for those marketed nationwide, and in other regions, for those with regional markets. At the end of three (3) months from the product launch, the Bureau of Internal Revenue shall validate the suggested net retail price of the new brand against the net retail price as defined herein and initially determine the correct tax on a newly introduced distilled spirits. After the end of nine (9) months from such validation, , the Bureau of Internal Revenue shall revalidate the initially validated net retail price against the net retail price as of the time of revalidation in order to finally determine the correct tax on a newly introduced distilled spirits.

    "All distilled spirits existing in the market at the time of the effectivity of this Act shall be taxed according to the tax rates provided above based on the latest price survey of the distilled spirits conducted by the Bureau of Internal Revenue.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "Manufacturers and importers of distilled spirits shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every third month thereafter, submit to the Commissioner a sworn statement of the volume of sales for each particular brand of distilled spirits sold at his establishment for the three-month period immediately preceding.

    "Any manufacturer or importer who, in violation of this Section, misdeclares or misrepresents in his or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his or its permit to engage in business as manufacturer or importer of distilled spirits.

    "Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section.

    "Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal.

    "If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without further proceedings for deportation."

    Sec. 2. Section 142 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

    "Section 142. Wines. On wines, there shall be collected per liter of volume capacity effective on January 1, 2013, the following excise taxes:

    "(a) Sparkling wines/champagnes regardless of proof, if the net retail price per bottle of seven hundred fifty milliliter (750 ml.) volume capacity (excluding the excise tax and the value-added tax) is:

    "(1) Five hundred pesos (P500.00) or less -Two hundred fifty pesos (P250.00); and

    "(2) More than Five hundred pesos (P500.00) Seven hundred pesos (P700.00).

    "(b) Still wines and carbonated wines containing fourteen percent (14%) of alcohol by volume or less, Thirty pesos (P30.00); and

    "(c) Still wines and carbonated wines containing more than fourteen percent (14%) but not more than twenty-five percent (25%) of alcohol by volume, Sixty pesos (P60.00).

    "The rates of tax imposed under this Section shall be increased by four percent (4%) every year thereafter effective on January 1, 2014, through revenue regulations issued by the Secretary of Finance.

    "Fortified wines containing more than twenty-five percent (25%) of alcohol by volume shall be taxed as distilled spirits. Fortified wines shall mean natural wines to which distilled spirits are added to increase their alcohol strength.

    " Net retail price shall mean the price at which sparkling wine/champagne is sold on retail in at least five (5) major supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the value-added tax. For sparkling wines/champagnes which are marketed outside Metro Manila, the net retail price shall mean the price at which the wine is sold in at least five (5) major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the value-added tax.

    "Major supermarkets, as contemplated under this Act, shall be those with the highest annual gross sales in Metro Manila or the region, as the case may be, as determined by the National Statistics Office, and shall exclude retail outlets or kiosks, convenience or sari-sari stores, and others of a similar nature: Provided, That no two (2) supermarkets in the list to be surveyed are affiliated and/or branches of each other: Provided, finally, That in case a particular sparkling wine/champagne is not sold in major supermarkets, the price survey can be conducted in retail outlets where said sparkling wine/champagne is sold in Metro Manila or the region, as the case may be, upon the determination of the Commissioner of Internal Revenue.

    "The net retail price shall be determined by the Bureau of Internal Revenue through a price survey under oath.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "Understatement of the suggested net retail price by as much as fifteen percent (15%) of the actual net retail price shall render the manufacturer or importer liable for additional excise tax equivalent to the tax due and difference between the understated suggested net retail price and the actual net retail price.

    "Sparkling wines/champagnes introduced in the domestic market after the effectivity of this Act shall be initially tax classified according to their suggested net retail prices.

    " Suggested net retail price shall mean the net retail price at which locally manufactured or imported sparkling wines/champagnes are intended by the manufacturer or importer to be sold on retail in major supermarkets or retail outlets in Metro Manila for those marketed nationwide, and in other regions, for those with regional markets. At the end of three (3) months from the product launch, the Bureau of Internal Revenue shall validate the suggested net retail price of the sparkling wine/champagne against the net retail price as defined herein and initially determine the correct tax bracket to which a newly introduced sparkling wine/champagne shall be classified. After the end of nine (9) months from such validation, the Bureau of Internal Revenue shall revalidate the initially validated net retail price against the net retail price as of the time of revalidation in order to finally determine the correct tax bracket to which a newly introduced sparkling wine/champagne shall be classified.

    "The proper tax classification of sparkling wines/champagnes, whether registered before or after the effectivity of this Act, shall be determined every two (2) years from the date of effectivity of this Act.

    "All sparkling wines/champagnes existing in the market at the time of the effectivity of this Act shall be classified according to the net retail prices and the tax rates provided above based on the latest price survey of the sparkling wines/champagnes conducted by the Bureau of Internal Revenue.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "Manufacturers and importers of wines shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales for each particular brand of wines sold at his establishment for the three-month period immediately preceding.

    "Any manufacturer or importer who, in violation of this Section, misdeclares or misrepresents in his or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed be penalized by a summary cancellation or withdrawal of his or its permit to engage in business as manufacturer or importer of wines.

    "Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section.

    "Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal.

    "If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without further proceedings for deportation."

    Sec. 3. Section 143 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

    "Section 143. Fermented Liquors. There shall be levied, assessed and collected an excise tax on beer, lager beer, ale, porter and other fermented liquors except tuba, basi, tapuy and similar fermented liquors in accordance with the following schedule:

    "Effective on January 1, 2013

    "(a) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is Fifty pesos and sixty centavos (P50.60) or less, the tax shall be Fifteen pesos (P15.00) per liter; and

    "(b) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is more than Fifty pesos and sixty centavos (P50.60), the tax shall be Twenty pesos (P20.00) per liter.

    "Effective on January 1, 2014

    "(a) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is Fifty pesos and sixty centavos (P50.60) or less, the tax shall be Seventeen pesos (P17.00) per liter; and

    "(b) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is more than Fifty pesos and sixty centavos (P50.60), the tax shall be Twenty-one pesos (P21.00) per liter.

    "Effective on January 1, 2015

    "(a) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is Fifty pesos and sixty centavos (P50.60) or less, the tax shall be Nineteen pesos (P19.00) per liter; and

    "(b) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is more than Fifty pesos and sixty centavos (P50.60), the tax shall be Twenty-two pesos (P22.00) per liter.

    "Effective on January 1, 2016

    "(a) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is Fifty pesos and sixty centavos (P50.60) or less, the tax shall be Twenty-one pesos (P21.00) per liter; and

    "(b) If the net retail price (excluding the excise tax and the value-added tax) per liter of volume capacity is more than Fifty pesos and sixty centavos (P50.60), the tax shall be Twenty-three pesos (P23.00) per liter.

    "Effective on January 1, 2017, the tax on all fermented liquors shall be Twenty-three pesos and fifty centavos (P23.50) per liter.

    "The rates of tax imposed under this Section shall be increased by four percent (4%) every year thereafter effective on January 1, 2018, through revenue regulations issued by the Secretary of Finance. However, in case of fermented liquors affected by the no downward reclassification provision prescribed under this Section, the four percent (4%) increase shah apply to their respective applicable tax rates.

    "Fermented liquors which are brewed and sold at micro-breweries or small establishments such as pubs and restaurants shall be subject to the rate of Twenty-eight pesos (P28.00) per liter effective on January 1, 2013: Provided, That this rate shall be increased by four percent (4%) every year thereafter effective on January 1, 2014, through revenue regulations issued by the Secretary of Finance.

    "Fermented liquors introduced in the domestic market after the effectivity of this Act shall be initially tax classified according to their suggested net retail prices.

    " Suggested net retail price shall mean the net retail price at which locally manufactured or imported fermented liquor are intended by the manufacturer or importer to be sold on retail in major supermarkets or retail outlets in Metro Manila for those marketed nationwide, and in other regions, for those with regional markets. At the end of three (3) months from the product launch, the Bureau of Internal Revenue shall validate the suggested net retail price of the newly introduced fermented liquor against the net retail price as defined herein and initially determine the correct tax bracket to which a newly introduced fermented liquor, as defined above, shall be classified. After the end of nine (9) months from such validation, the Bureau of Internal Revenue shall revalidate the initially validated net retail price against the net retail price as of the time of revalidation in order to finally determine the correct tax bracket which a newly introduced fermented liquor shall be classified.

    " Net retail price shall mean the price at which the fermented liquor is sold on retail in at least five (5) major supermarkets in Metro Manila (for brands of fermented liquor marketed nationally), excluding the amount intended to cover the applicable excise tax and the value-added tax. For brands which are marketed outside Metro Manila, the net retail price shall mean the price at which the fermented liquor is sold in at least five (5) major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the value-added tax.

    "Major supermarkets, as contemplated under this Act, shall be those with the highest annual gross sales in Metro Manila or the region, as the case may be, as determined by the National Statistics Office, and shall exclude retail outlets or kiosks, convenience or sari-sari stores, and others of a similar nature: Provided, That no two (2) supermarkets in the list to be surveyed are affiliated and/or branches of each other: Provided, finally, That in case a particular fermented liquor is not sold in major supermarkets, the price survey can be conducted in retail outlets where said fermented liquor is sold in Metro Manila or the region, as the case may be, upon the determination of the Commissioner of Internal Revenue.

    "The net retail price shall be determined by the Bureau of Internal Revenue (BIR) through a price survey under oath.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "Understatement of the suggested net retail price by as much as fifteen percent (15%) of the actual net retail price shall render the manufacturer or importer liable for additional excise tax equivalent to the tax due and difference between the understated suggested net retail price and the actual net retail price.

    "Any downward reclassification of present categories, for tax purposes, of fermented liquors duly registered at the time of the effectivity of this Act which will reduce the tax imposed herein, or the payment thereof, shall be prohibited.

    "The proper tax classification of fermented liquors, whether registered before or after the effectivity of this Act, shall be determined every two (2) years from the date of effectivity of this Act.

    "All fermented liquors existing in the market at the time of the effectivity of this Act shall be classified according to the net retail prices and the tax rates provided above based on the latest price survey of the fermented liquors conducted by the Bureau of Internal Revenue.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "Every brewer or importer of fermented liquor shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales for each particular brand of fermented liquor sold at his establishment for the three-month period immediately preceding.

    "Any brewer or importer who, in violation of this Section, misdeclares or misrepresents in his or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his or its permit to engage in business as brewer or importer of fermented liquor.

    "Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section.

    "Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal.

    "If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without further proceedings for deportation."

    Sec. 4. Section 144 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

    "Section 144. Tobacco Products. There shall be collected an excise tax of One peso and seventy-five centavos (P1.75) effective on January 1, 2013 on each kilogram of the following products of tobacco:

    "(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing;

    "(b) Tobacco prepared or partially prepared with or without the use of any machine or instruments or without being pressed or sweetened except as otherwise provided hereunder; and

    "(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems and sweepings of tobacco except as otherwise provided hereunder.

    "Stemmed leaf tobacco, tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened, fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs, and sweepings of tobacco resulting from the handling or stripping of whole leaf tobacco shall be transferred, disposed of, or otherwise sold, without any prepayment of the excise tax herein provided for, if the same are to be exported or to be used in the manufacture of cigars, cigarettes, or other tobacco products on which the excise tax will eventually be paid on the finished product, under such conditions as may be prescribed in the rules and regulations promulgated by the Secretary of Finance, upon recommendation of the Commissioner.

    "On tobacco specially prepared for chewing so as to be unsuitable for use in any other manner, on each kilogram, One peso and fifty centavos (P1.50) effective on January 1, 2013.

    "The rates of tax imposed under this Section shall be increased by four percent. (4%) every year thereafter effective on January 1, 2014, through revenue regulations issued by the Secretary of Finance.

    "No tobacco products manufactured in the Philippines and produced for export shall be removed from their place of manufacture or exported without posting of an export bond equivalent to the amount of the excise tax due thereon if sold domestically: Provided, however, That tobacco products for export may be transferred from the place of manufacture to a bonded facility, upon posting of a transfer bond, prior to export.

    "Tobacco products imported into the Philippines and destined for foreign countries shall not be allowed entry without posting a bond equivalent to the amount of customs duty, excise and value-added taxes due thereon if sold domestically.

    "Manufacturers and importers of tobacco products shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales for each particular brand of tobacco products sold for the three-month period immediately preceding.

    "Any manufacturer or importer who, in violation of this Section, misdeclares or misrepresents hi his or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his or its permit to engage in business as manufacturer or importer of cigars or cigarettes.

    "Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section.

    "Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal.

    "If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without further proceedings for deportation."

    Sec. 5. Section 145 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

    "Section 145. Cigars and Cigarettes.

    "(A) Cigars. There shall be levied, assessed and collected on cigars an excise tax in accordance with the following schedule:

    "(1) Effective on January 1, 2013

    "(a) An ad valorem tax equivalent to twenty percent (20%) of the net retail price (excluding the excise tax and the value-added tax) per cigar; and

    "(b) In addition to the ad valorem tax herein imposed, a specific tax of Five pesos (P5.00) per cigar.

    "(2) In addition to the ad valorem tax herein imposed, the specific tax rate of Five pesos (P5.00) imposed under this subsection shall be increased by four percent (4%) effective on January 1, 2014 through revenue regulations issued by the Secretary of Finance.

    "(B) Cigarettes Packed by Hand. - There shall be levied, assessed and collected on cigarettes packed by hand an excise tax based on the following schedules:

    "Effective on January 1, 2013, Twelve pesos (P12.00) per pack;

    "Effective on January 1, 2014, Fifteen pesos (P15.00) per pack;

    "Effective on January 1, 2015, Eighteen pesos (P18.00) per pack;

    "Effective on January 1, 2016, Twenty-one pesos (P21.00) per pack; and

    "Effective on January 1, 2017, Thirty pesos (P30.00) per pack.

    "The rates of tax imposed under this subsection shall be increased by four percent (4%) every year* effective on January 1, 2018, through revenue regulations issued by the Secretary of Finance.

    "Duly registered cigarettes packed by hand shall only be packed in twenties and other packaging combinations of not more than twenty.

    " Cigarettes packed by hand shall refer to the manner of packaging of cigarette sticks using an individual persons hands and not through any other means such as a mechanical device, machine or equipment.

    "(C) Cigarettes Packed by Machine. There shall be levied, assessed and collected on cigarettes packed by machine a tax at the rates prescribed below:

    "Effective on January 1, 2013

    "(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 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-five pesos (P25.00) per pack.

    "Effective on January 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) 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-seven pesos (P27.00) per pack.

    "Effective on January 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) 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-eight pesos (P28.00) per pack.

    "Effective on January 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) 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-nine pesos (P29.00) per pack.

    "Effective on January 1, 2017, the tax on all cigarettes packed by machine shall be Thirty pesos (P30.00) per pack.

    "The rates of tax imposed under this subsection shall be increased by four percent (4%) every year thereafter effective on January 1, 2018, through revenue regulations issued by the Secretary of Finance.

    "Duly registered cigarettes packed by machine shall only be packed in twenties and other packaging combinations of not more than twenty.

    "Understatement of the suggested net retail price by as much as fifteen percent (15%) of the actual net retail price shall render the manufacturer or importer liable for additional excise tax equivalent to the tax due and difference between the understated suggested net retail price and the actual net retail price.

    "Cigarettes introduced in the domestic market after the effectivity of this Act shall be initially tax classified according to their suggested net retail prices.

    " Suggested net retail price shall mean the net retail price at which locally manufactured or imported cigarettes are intended by the manufacturer or importer to be sold on retail in major supermarkets or retail outlets in Metro Manila for those marketed nationwide, and in other regions, for those with regional markets. At the end of three (3) months from the product launch, the Bureau of Internal Revenue shall validate the suggested net retail price of the newly introduced cigarette against the net retail price as defined herein and initially determine the correct tax bracket under which a newly introduced cigarette shall be classified. After the end of nine (9) months from such validation, the Bureau of Internal Revenue shall revalidate the initially validated net retail price against the net retail price as of the time of revalidation in order to finally determine the correct tax bracket under which a newly introduced cigarette shall be classified.

    " Net retail price shall mean the price at which the cigarette is sold on retail in at least five (5) major supermarkets in Metro Manila (for brands of cigarettes marketed nationally), excluding the amount intended to cover the applicable excise tax and the value-added tax. For cigarettes which are marketed only outside Metro Manila, the net retail price shah mean the price at which the cigarette is sold in at least five (5) major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the value-added tax.

    "Major supermarkets, as contemplated under this Act, shall be those with the highest annual gross sales in Metro Manila or the region, as the case may be, as determined by the National Statistics Office, and shall exclude retail outlets or kiosks, convenience or sari-sari stores, and others of a similar nature: Provided, That no two (2) supermarkets in the list to be surveyed are affiliated and/or branches of each other: Provided, finally, That in case a particular cigarette is not sold in major supermarkets, the price survey can be conducted in retail outlets where said cigarette is sold in Metro Manila or the region, as the case may be, upon the determination of the Commissioner of Internal Revenue.

    "The net retail price shall be determined by the Bureau of Internal Revenue through a price survey under oath.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "The proper tax classification of cigarettes, whether registered before or after the effectivity of this Act, shall be determined every two (2) years from the date of effectivity of this Act.

    "All cigarettes existing in the market at the time of the effectivity of this Act shall be classified according to the net retail prices and the tax rates provided above based on the latest price survey of cigarettes conducted by the Bureau of Internal Revenue.

    "The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240.

    "No tobacco products manufactured in the Philippines and produced for export shall be removed from their place of manufacture or exported without posting of an export bond equivalent to the amount of the excise tax due thereon if sold domestically: Provided, however, That tobacco products for export may be transferred from the place of manufacture to a bonded facility, upon posting of a transfer bond, prior to export.

    "Tobacco products imported into the Philippines and destined for foreign countries shall not be allowed entry without posting a bond equivalent to the amount of customs duty, excise and value-added taxes due thereon if sold domestically.

    "Of the total volume of cigarettes sold in the country, any manufacturer and/or seller of tobacco products must procure at least fifteen percent (15%) of its tobacco leaf raw material requirements from locally grown sources, subject to adjustments based on international treaty commitments.

    "Manufacturers and importers of cigars and cigarettes shall, within thirty (30) days from the effectivity of this Act and within the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales for cigars and/or cigarettes sold for the three-month period immediately preceding.

    "Any manufacturer or importer who, in violation of this Section, misdeclares or misrepresents in his or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his or its permit to engage in business as manufacturer or importer of cigars or cigarettes.

    "Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the aggregate amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section.

    "Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal.

    "If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without further proceedings for deportation."

    Sec. 6. Section 8 of Republic Act No. 8424 or the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

    "Section 8. Duty of the Commissioner to Ensure the Provision and Distribution of Forms, Receipts, Certificates, and Appliances, and the Acknowledgment of Payment of Taxes. -

    "(A) Provision and Distribution to Proper-Officials. Any law to the contrary notwithstanding, it shah be the duty of the Commissioner, among other things, to prescribe, provide, and distribute to the proper officials the requisite licenses; internal revenue stamps; unique, secure and nonremovable identification markings (hereafter called unique identification markings), such as codes or stamps, be affixed to or form part of all unit packets and packages and any outside packaging of cigarettes and bottles of distilled spirits; labels and other forms; certificates; bonds; records; invoices; books; receipts; instruments; appliances and apparatus used in administering the laws falling within the jurisdiction of the Bureau. For this purpose, internal revenue stamps, or other markings and labels shall be caused by the Commissioner to be printed with adequate security features.

    "Internal revenue stamps, whether of a bar code or fuson design, or other markings shall be firmly and conspicuously affixed or printed on each pack of cigars and cigarettes and bottles of distilled spirits subject to excise tax in the manner and form as prescribed by the Commissioner, upon approval of the Secretary of Finance.

    "To further improve tax administration, cigarette and alcohol manufacturers shall be required to install automated volume-counters of packs and bottles to deter over-removals and misdeclaration of removals."

    Sec. 7. Section 131, Subsection A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended as follows:

    "Section 131. Payment of Excise Taxes on. Imported Articles.

    "x x x

    "The provision of any special or general law to the contrary notwithstanding, the importation of cigars and cigarettes distilled spirits, fermented liquors and wines into the Philippines, even if destined for tax and duty-free shops, shall be subject to all applicable taxes, duties, charges, including excise taxes due thereon. This shall apply to cigars and cigarettes, distilled spirits, fermented liquors and wines brought directly into the duly chartered or legislated freeports of the Subic Special Economic and Freeport Zone, created under Republic Act No. 7227; the Cagayan Special Economic Zone and Freeport, created under Republic Act No. 7922; and the Zamboanga City Special Economic Zone, created under Republic Act No. 7903, and such other freeports as may hereafter be established or created by law: Provided, further, That notwithstanding the provisions of Republic Act Nos. 9400 and 9593, importations of cigars and cigarettes, distilled spirits, fermented liquors and wines made directly by a government-owned and operated duty-free shop, like the Duty-Free Philippines (DFP), shall be exempted from all applicable duties only: x x x

    "x x x

    "Articles confiscated shall be destroyed using the most environmentally friendly method available in accordance with the rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioners of Customs and Internal Revenue.

    "x x x."

    Sec. 8. Section 288, subsections (B) and (C) of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, is hereby further amended to read as follows:

    "(B) Incremental Revenues from Republic Act No. 8240. Fifteen percent (15%) of the incremental revenue collected from the excise tax on tobacco products under R. A. No. 8240 shall be allocated and divided among the provinces producing burley and native tobacco in accordance with the volume of tobacco leaf production. The fund shall be exclusively utilized for programs to promote economically viable alternatives for tobacco farmers and workers such as:

    "(1) Programs that will provide inputs, training, and other support for tobacco farmers who shift to production of agricultural products other than tobacco including, but not limited to, high-value crops, spices, rice, corn, sugarcane, coconut, livestock and fisheries;

    "(2) Programs that will provide financial support for tobacco farmers who are displaced or who cease to produce tobacco;

    "(3) Cooperative programs to assist tobacco farmers in planting alternative crops or implementing other livelihood projects;

    "(4) Livelihood programs and projects that will promote, enhance, and develop the tourism potential of tobacco-growing provinces;

    "(5) Infrastructure projects such as farm to market roads, schools, hospitals, and rural health facilities; and

    "(6) Agro-industrial projects that will enable tobacco farmers to be involved in the management and subsequent ownership of projects, such as post-harvest and secondary processing like cigarette manufacturing and by-product utilization.

    "The Department of Budget and Management, in consultation with the Department of Agriculture, shall issue rules and regulations governing the allocation and disbursement of this fund, not later than one hundred eighty (] 80) days from the effectivity of this Act.

    "(C) Incremental Revenues from the Excise Tax on Alcohol and Tobacco Products.

    "After deducting the allocations under Republic Act Nos. 7171 and 8240, eighty percent (80%) of the remaining balance of the incremental revenue derived from this Act shall be allocated for the universal health care under the National Health Insurance Program, the attainment of the millennium development goals and health awareness programs; and twenty percent (20%) shall be allocated nationwide, based on political and district subdivisions, for medical assistance and health enhancement facilities program, the annual requirements of which shall be determined by the Department of Health (DOH)."

    Sec. 9. Transitory Provision. A special financial support for displaced workers in the alcohol and tobacco industries shall be allocated and included in the appropriations under the Department of Labor and Employment (DOLE) to finance unemployment alleviation program; and to the Technical Education and Skills Development Authority (TESDA) to finance the training and retooling programs of displaced workers, to be included in the General Appropriations Acts for the Fiscal Years 2014 to 2017.

    Sec. 10. Annual Report. The Department of Budget and Management (DBM), the Department of Agriculture (DA), the Department of Health (DOH) and the Philippine Health Insurance Corporation (PhilHealth) shall each submit to the Oversight Committee, created under Republic Act No. 8240, a detailed report on the expenditure of the amounts earmarked in this Section on the first week of August of every year. The reports shall be simultaneously published in the Official Gazette and in the agencies websites.

    Sec. 11. Congressional Oversight Committee. The composition of the Congressional Oversight Committee, created under Republic Act No. 8240, shall include the Agriculture and Health Committee Chairpersons of the Senate and the House of Representatives as part of the four (4) members to be appointed from each House.

    Upon receipt of the annual reports from the DBM, DA, DOH, DOLE, PhilHealth and TESDA, the Committee shall review and ensure the proper implementation of this Act as regards the expenditures of the earmarked funds.

    Starting the third quarter of Calendar Year 2016, the Committee is mandated to review the impact of the tax rates provided under this Act.

    Sec. 12. Implementing Rules and Regulations. The Secretary of Finance shall, upon the recommendation of the Commissioner of Internal Revenue, and in consultation with the Department of Health, promulgate the necessary rules and regulations for the effective implementation of this Act not later than one hundred eighty (180) days upon the effectivity of this Act.

    Sec. 13. Separability Clause. If any of the provisions of this Act is declared invalid by a competent court, the remainder of this Act or any provision not affected by such declaration of invalidity shall remain in force and effect.

    Sec. 14. Repealing Clause. All laws, decrees ordinances, rules and regulations, executive or administrative orders and such other presidential issuances that are inconsistent with any of the provisions of this Act are hereby repealed, amended or otherwise modified accordingly.

    Sec. 15. Effectivity. This Act shall take effect upon its publication in a newspaper of general circulation.

    Approved:


    (Sgd.) JUAN PONCE ENRILE
    President of the Senate
    (Sgd.) FELICIANO BELMONTE JR.
    Speaker of the House of Representatives

    This Act which is a consolidation of House Bill No. 5727 and Senate Bill No. 3299 was finally passed by the House of Representatives and the Senate on December 11, 2012.

    Approved: DEC 19 2012


    (Sgd.) EMMA LIRIO-REYES
    Secretary of Senate

    (Sgd.) MARILYN B. BARUA-YAP
    Secretary General
    House of Representatives

    (Sgd.) BENIGNO S. AQUINO III
    President of the Philippines



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