Excise Tax Restructuring on Alcohol and Tobacco

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Title Supreme Court: Excise Tax Restructuring on Alcohol and Tobacco

Law: Republic Act No. 10351

Decision Date: Dec 19, 2012

The Republic Act No. 10351 amends the National Internal Revenue Code to restructure the excise tax rates on alcohol and tobacco products, including distilled spirits, wines, fermented liquors, tobacco products, cigars, and cigarettes, with specific tax rates and penalties for understatement of net retail prices.

amendments

national internal revenue code

excise tax

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