RR No. 9-2014 — Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof (Published in Manila Bulletin on November 6, 2014)

BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF.THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECOIOs"MGT BIVSION RECEIVED NY 0 5 20i4 2:18 IpM. aMo

October 31,2014

REVENUE REGULATIONS NO. 9- 2D14

SUBJECT Further Amending the Provisions of Revenue Regulations No 7-2014, Specifically the Deadlines Prescribed Under Section 13 Thereof TO All Internal Revenue Officials and Others Concerned

these Regulations are hereby promulgated to extend the deadlines prescribed under transitory provisions of Section 13 under Revenue Regulations (RR) No. 7-2014 Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended SECTION 1. SCOPE. - Pursuant to the provisions of Section 8, in relation to

of RR No. 7-2014, more specifically the deadlines prescribed therein, are hereby amended and shall be read as follows: SEC. 2 AMENDATORY PROVISIONS. -- The transitory provisions of Section 13

provisions shall be strictly observed: SEC. 13. TRANSITORY PROVISIONS. - The following transitory

(a) xxx

(b) xxx

(c) No later than December 1, 2014, all locally manufactured packs of cigarette: shall be affixed with the internal revenue stamps prescribed by these Regulations.

(d) xxX

(e) Effective March 1, 2015, all locally manufactured cigarettes found in the market shall be affixed with the said stamps.

No imported cigarettes shall be found in the market without the new stamps effective April 1, 2015; provided, however, that even prior to such date, imported cigarettes should bear either the old stamps or the new stamps

(f) xxx:

corresponding penalties under the pertinent provisions of the NIRC of 1997, as amended, and applicable regulations issued by the BIR. SEC. 3. PENALTIES. -- Any violation of these Regulations shall be subject to the

provision not affected by such declaration of invalidity shall remain in force and effect. declared invalid by a competent court, the remainder of these Regulations or any SEC. 4. SEPARABILITY CLAUSE. - If any provision of these Regulations is

regulations, rulings or orders, or portions thereof inconsistent with the provisions of these Regulations are hereby revoked, repealed or amended accordingly. SEC. 5. REPEALING CLAUSE. - The provisions of any existing

SEC. 6. EFFECTIVITY. -- These Regulations shall take effect immediately.

CESA Secretary of Finance W URISIMA

Recommending Approval: 024149

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