Question & AnswerQ&A (Republic Act No. 953)
Republic Act No. 953 shall be known as the Narcotic Drugs Law.
Every person who with prior authority imports, manufactures, produces, compounds, sells, deals in, dispenses, or gives away opium, marihuana, opium poppies, coca leaves, or synthetic habit-forming drugs must register with the Collector of Internal Revenue.
Importers, manufacturers, producers, or compounders pay seventy-two pesos a year; wholesale dealers pay thirty-six pesos a year; retail dealers pay twelve pesos a year.
No, officials and employees of the national, provincial, city, or municipal governments are exempted from registration and payment of fixed tax if they engage in these activities in the course of their official duties.
No, it is unlawful to sell, dispense, or distribute any of the drugs except in the original stamped package or from the original stamped package; absence of appropriate tax-paid stamps is prima facie evidence of violation.
On conviction, a person may be fined not more than five thousand pesos or imprisoned for not more than five years, or both. Penalties increase for repeated offenses, with up to twenty years imprisonment and fines of ten thousand pesos for third or subsequent offenses.
All transfers must be carried out pursuant to written order forms issued by the Collector of Internal Revenue, with tax stamps affixed; different tax rates apply depending on whether the transferee has registered and paid fixed tax or not.
They must register but pay a lesser tax of six pesos a year, and can distribute, dispense, give away or administer narcotic drugs to patients within their professional practice.
They must keep special records of receipts, disposals, and stocks on hand, which must be open at all times for inspection by authorized officers.
The Collector, with approval of the Secretary of Finance, shall create a Narcotic Drugs Section, issue licenses, make rules and regulations, prepare and sell order forms, prescribe record-keeping, and enforce tax collection and inspections related to this Act.
The cultivation of marihuana (Indian hemp) and opium poppy is hereby declared prohibited.
No, it does not apply to preparations not exceeding specified small quantities of opium, morphine, heroin, codeine, or their salts or derivatives, provided these are used as medicines and not to evade the Act's provisions.
Officers, agents, and employees of the Bureau of Internal Revenue, the National Bureau of Investigation, and officials charged with enforcement in provinces, cities, or municipalities may inspect these documents.
Person includes natural persons as well as partnerships, associations, companies, or corporations.