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[ republic act no. 7654, june 14, 1993 ] AN ACT REVISING THE EXCISE TAX BASE, ALLOCATING A PORTION OF THE INCREMENTAL REVENUE COLLECTED FOR THE EMERGENCY EMPLOYMENT PROGRAM FOR CERTAIN WORKERS AMENDING FOR THE PURPOSE SECTION 142 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES
REPUBLIC ACT NO. 7654. AN ACT REVISING THE EXCISE TAX BASE, ALLOCATING A PORTION OF THE INCREMENTAL REVENUE COLLECTED FOR THE EMERGENCY EMPLOYMENT PROGRAM FOR CERTAIN WORKERS, AMENDING FOR THE PURPOSE SECTION 142 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES.
AN ACT REVISING THE EXCISE TAX BASE, ALLOCATING A PORTION OF THE INCREMENTAL REVENUE COLLECTED FOR THE EMERGENCY EMPLOYMENT PROGRAM FOR CERTAIN WORKERS AMENDING FOR THE PURPOSE SECTION 142 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES.
Cigars and cigarettes. " (a) Cigars. — There shall be levied, assessed and collected on cigars a tax of ten (10%) of the constructive manufacturer's or importer's wholesale price or the actual manufacturer's or importer's wholesale price, whichever is higher. " (b) Cigarettes packed by hand.
For this purpose, the Secretary of Labor and Employment, in consultation with the Secretary of Finance, shall promulgate the necessary rules and regulations for the effective implementation of this section.
REGULATIONS IMPLEMENTING REPUBLIC ACT NO. 7654 REVISING THE EXCISE TAX BASE ON CIGARS AND CIGARETTES AMENDING FOR THE PURPOSE SECTION 142 OF THE NATIONAL INTERNAL REVENUE CODE AND ALLOCATING A PORTION OF THE INCREMENTAL REVENUE COLLECTED FOR THE EMERGENCY EMPLOYMENT PROGRAM FOR CERTAIN WORKERS. SECTION 1. Scope.
14 Ιουν 1993 · Approved: June 14, 1993. An Act Revising the Excise Tax Base, Allocating a Portion of the Incremental Revenue Collected for the Emergency Employment Program for Certain Workers, Amending for the Purpose Section 142 of the National Internal Revenue Code, as Amended, and for Other Purposes.
