← BACK

REPUBLIC ACT No. 11346 – EXCISE TAX INCREASE ON TOBACCO PRODUCTS

AN ACT INCREASING THE EXCISE TAX ON TOBACCO PRODUCTS, THE PENALTIES FOR VIOLATIONS OF PROVISIONS ON ARTICLES SUBJECT TO EXCISE TAX, AND EARMARKING INCREMENTAL TOBACCO EXCISE TAX FOR HUMAN RESOURCE DEVELOPMENT PROGRAMS FOR HEALTH PROFESSIONALS, AMENDING FOR THIS PURPOSE SECTIONS 145, 164, 260, 262, 263, 265 AND 288(C) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 10963, AND FOR OTHER PURPOSES