Proposal to revisit section-145[C] of the NIRC: Non-uniformity on the imposition excise taxes and violation of the state's duty to promote health

• Main Author: Punzalan, Enjil D.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Excise tax—Law and legislation—Philippines; Cigarettes—Taxation—Law and legislation—Philippines; Cigarettes—Taxation—Philippines; Taxation; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6492; https://animorepository.dlsu.edu.ph/context/etd_masteral/article/12984/viewcontent/CDTG004539_P.pdf
• Institution: De La Salle University

Republic Act No. 9334 did not update the four‐tiered excise tax classification table for machine‐packed cigarettes that was originally drawn up by Republic Act No. 8240 in 1996. The 1996 four‐tiered excise tax classification table is now outdated because it has largely been eroded by inflation over...