RMC No. 23-2016 — Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products" Digest | Full Text | Annex A | Annex B

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE February 12, 2016 SUBJECT : REVENUE MEMORANDUM CIRCULAR NO. 23-2016 Publishing the Full Text of Implementing Rules and Regulations (IRR) of Republic Act No. 10643 which was approved by President Benigno S. Aquino III last July 15, 2014, entitled "AN ACT TO EFFECTIVELY INSTILL HEALTH CONSCIOUSNESS THROUGH GRAPHIC HEALTH WARNINGS ON TOBACCO PRODUCTS" TO : All Internal Revenue Officials, Employees and Others Concerned __________________________________________________________________________________ For the information and guidance of all concerned, quoted hereunder is the full text of the Implementing Rules and Regulations (IRR) of Republic Act No. 10643 which was approved last February 9, 2016 for dissemination : IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 10643 "AN ACT TO EFFECTIVELY INSTILL HEALTH CONCIOUSNESS THROUGH GRAPHIC HEALTH WARNINGS ON TOBACCO PRODUCTS," OTHERWISE KNOWN AS "THE GRAPHIC HEALTH WARNINGS LAW" WHEREAS, Republic Act No. 10643 (RA 10643) entitled "AN ACT TO EFFECTIVELY INSTILL HEALTH CONSCIOUSNESS THROUGH GRAPHIC HEALTH WARNINGS ON TOBACCO PRODUCTS" was approved on July 15, 2014 and took effect on August 7, 2014, fifteen (15) days after its complete publication in a major newspaper of national circulation in the Philippines; WHEREAS, Section 16 of RA 10643 created an Implementing Rules and Regulations (IRR) Committee led by the Department of Health (DOH) and the Department of Trade and Industry (DTI) and to be composed of the Department of Justice (DOJ), Department of Finance (DOF), the Department of Environment and Natural Resources (DENR), the Department of Science and Technology (DOST), the Department of Education (DepED), the National Tobacco Administration (NTA), and the Department of Agriculture (DA) to draft and issue the IRR for the effective implementation of RA 10643, after public consultations with stakeholders; NOW THEREFORE, the following rules and regulations are hereby promulgated: RULE I GENERAL PROVISIONS Section 1. Short Title These Rules and Regulations shall be referred to as "The Implementing Rules and Regulations of RA 10643" ("the Rules"). 1

Section 2. Purpose These Rules are adopted to ensure the effective implementation of RA 10643 and specifically to: a. provide guidelines and procedures for compliance monitoring, reporting, inspections and enforcements; b. define the roles and responsibilities of implementing agencies and all persons and entities involved in implementation; c. provide guidelines for ensuring timely and strict compliance with the templates of the graphic health warnings and guidelines on the use of such templates, and the ban on misleading descriptions; d. provide guidelines to ensure that the graphic health warnings and the ban on misleading descriptors promote the right to health and information of the people; and Section 3. Coverage These Rules are applicable to: a. tobacco products that are locally manufactured and introduced in the Philippine market, whether for sale, promotion, public testing and research, or any other analogous purpose; and b. tobacco products imported into the Philippine customs territory including those sold in the duty-free shops or by Duty-Free Philippines Corporation. Cigarettes intended or offered for export shall only be subject to the provisions of Rule III, Section 2 of these Rules. In no case shall tobacco products intended or offered for export shall be distributed in the local market. Section 4. Construction These Rules shall be construed to promote the intent, purposes and objectives of RA 10643. Any ambiguity in the interpretation hereof shall be resolved in favor or protecting and promoting the right to health of the people and instilling health consciousness among them pursuant to the state policy set out in Article II, Section 15 of the Constitution and the WHO Framework Convention on Tobacco Control (WHO FCTC). RULE II DEFINITION OF TERMS Section 1. Definition of Terms For purposes of these Rules, the following terms shall mean or be understood as follows: 2

a. "Brand family" refers to two or more tobacco products manufactured, sold, or distributed under the same brand, business or company name, which use a common name or the same means of identification; b. "Brand variant" refers to a brand on which a modifier is prefixed and/or suffixed to the root name of the brand, and/or a different brand that carries the same logo or design of the existing brand; c. "Container" means any object used for or capable of holding one or more tobacco product packages; d. "Display" means any visual presentation or exhibition of tobacco product packages used for the sale or offer of sale of tobacco products; e. "Distributor" refers to any person or entity that distributes or supplies tobacco products to retailers and/or other persons and entities who are not end-users or consumers of tobacco products; f. "Exact Replica" refers to the sample printed visual depiction of a tobacco product packaging submitted by manufactures and importers to the BIR pursuant to an application for registration of new brands or variants of existing brands or new brands in accordance with Revenue Regulations No. 3-2006, and its amendatory issuances, which contain the graphic and textual health warnings and other additional information as required under RA 10643; g. "Graphic Health Warnings" refer to the photographic image printed on the tobacco product package, which accurately depicts the hazards of tobacco use and is accompanied by a textual warning related to the picture; h. "Insert" means any communication inside an individual package and/or carton purchased at either wholesale or retail by consumers, such as a leaflet or brochure; i. "Manufacturer" refers to any person or entity that is engaged in the business of manufacturing or assembling tobacco products; j. "Mastercase" means any box, or packaging of any form that is used to store or hold containers, reams/cartons, or any other tobacco product packaging, for shipping or transport; k. "Misleading Descriptor" refers to any number, mark, or term in any language that directly or indirectly creates the false impression or claims or misleads a consumer to believe that a particular tobacco product is healthier, safer, or less harmful than others; l. "Noncompliant package" means any tobacco product packaging or labelling, including mastercases, insets, onserts, or outside packaging and labelling, that fails to comply with the packaging and/or labelling requirements and specifications under RA 10643, these Rules, and other regulations and guidelines issued to further implement the provisions of RA 10643; m. "Obscure" means to cover, conceal, or cause, whether partly of fully, any change or effect that would lessen the visibility, legibility, or prominence of the Graphic Health Warning; 3

n. "Onsert" means any communication affixed to the outside of an individual package and/or carton purchased at either wholesale of retail by consumers, such as a brochure beneath the other cellophane wrapping or glued to the outside of the cigarette package; o. "Outside Packaging and Labelling" refers to any external packaging or labelling that contains tobacco products or packages, other than a mastercase, including, but not limited to, packaging that contains a set of tobacco product packages, such as a ream/carton; p. "Principal Display Surface," otherwise referred to as "Principal Display Area" or "Principal Display Panel" means: (1) In the case of a package and carton that has at least two (2) equal-sized sides or surfaces, other than the top and bottom, that may be displayed or visible under normal or customary conditions of sale or use, the areas of each of the two (2) largest surfaces; (2) In the case of a spherical, cylindrical, or conical container of tobacco products, the two (2) largest surfaces that are predominantly displayed; and (3) In the case of a package and carton that do not have a particular side or surface that is predominantly displayed or visible under normal or customary conditions of sale or use or those that are not described under subsections (p)(1) and (p)(2) of this Section, fifty percent (50%) of the three (3) dominant sides or the total surface thereof, whichever is bigger, which will ensure that the Graphic Health Warnings are visibly shown. Diagrams of Principal Display Surfaces are attached to these Rules as Annex A, subject to further guidelines that may be issued by the DOH. q. "Public Testing and Research" refers to a market study where tobacco products: (1) removed or withdrawn from a manufacturing plant or warehouse, or (2) imported to the Philippine market, are distributed to consumers to determine and understand consumer behaviour, preferences and decision process in buying products; r. "Retailer" refers to any person or entity engaged in the direct sale or offer for sale of tobacco products to consumers or end-users; s. "Side Panel" refers to the surface of the pack that has the largest surface available next to the principal display surface where Graphic Health Warnings shall appear; t. "Tobacco Product Package" means the packet and package of tobacco products and any outside packaging and labelling of tobacco products for sale and distribution in the domestic market, importation, trade, exchange, or for exhibition, such as, but not limited to, packs, tins, boxes, pouches, flip-tops, slide and shell packages, cartons, packages containing one (1) product unit, or other containers of tobacco products containing the logo or trademark of the tobacco companies, primarily intended for consumers or for retail sale; and u. "Tobacco Products" means products entirely or partly made of leaf tobacco as raw material that are manufactured to be used for smoking, sucking, chewing or snuffing, or by any other means of consumption. 4

RULE III TECHNICAL STANDARDS AND REQUIREMENTS Section 1. Packaging of Tobacco Products Manufactured and Imported for Introduction to the Philippine Market A. General Provisions 1. Graphic Health Warnings on Principal Surfaces All cigarette packages and other tobacco product packages, including package inserts and onserts, and any outside packaging and labelling, withdrawn from the manufacturing facilities or imported into the Philippine customs territory shall bear Graphic Health Warnings on fifty percent (50%) of the lower portion of the principal display areas or surfaces in accordance with the templates issued by the DOH. 2. Additional Information on Side Panels All cigarette packages and other tobacco product packages shall bear additional information as prescribed by the DOH, namely additional health warnings, hotlines or websites for tobacco- related concerns, or tips on how to stop smoking, on an area of not more than thirty percent (30%) of the display surface of one (1) side panel. B. Mastercases, Inserts, Onserts and Outside Packaging and Labelling 1. Mastercases Mastercases that contain the logo or trademark of tobacco brands shall bear the textual warning "SMOKING KILLS". The textual health warning shall be printed in bold font, in the same single color as the trademark logo, and shall occupy fifty percent (50%) of each principal display panel, with the purpose that it shall be equal prominence and visibility as the logo or trademark of tobacco companies. 2. Inserts Graphic Health Warnings on inserts shall occupy fifty percent (50%) of all sides or surface areas that have any form of printing thereon. 3. Onserts Graphic Health Warnings on onserts shall occupy fifty percent (50%) of all sides or surface areas that may be displayed or visible under normal or customary conditions of use; Provided, that the onserts shall be affixed in such a manner that no part of the Graphic Health Warning printed thereon is obliterated, obscured, folded, severed or unreadable. No onserts shall be affixed or applied on a location where it is likely to obscure or cover, in part or in whole, the Graphic Health Warnings or the location where the internal revenue strip stamp is to be affixed as may be required by the BIR. 5

3. Outside Packaging and Labelling All outside packaging and labelling shall bear Graphic Health Warnings on fifty percent (50%) of the principal display areas, in the same quality, color, and proportion and in accordance with the templates and guidelines issued by the DOH; Provided, that for packages that have principal display areas that are disproportionate to the specifications provided in the templates issued by the DOH, tobacco manufacturers and importers shall submit information on such outside packaging and labelling, and the DOH shall issue further guidelines accordingly. 4. Reams/Cartons a. Non-transparent reams/cartons Non-transparent reams/cartons shall bear Graphic Health Warnings on fifty percent (50%) of the principal display areas, in the same quality color, and proportion and in accordance with the templates and guidelines issued by the DOH. b. Transparent reams/cartons For reams/cartons that use transparent material on all principal display surfaces such that all tobacco product package units are visible from outside, the packages shall be placed inside the ream/carton in such a manner that the Graphic Health Warnings thereon are prominently displayed and not obscured by any part of the packaging. c. Partly-transparent reams/cartons For reams/cartons that use transparent material on one (1) principal display surface such that some tobacco product package units are visible from outside, the packages that are visible shall be placed inside the ream/carton in such a manner that the Graphic Health Warnings thereon are prominently displayed and not obscured by any part of the packaging. Such partly transparent reams/cartons shall bear Graphic Health Warnings on fifty percent (50%) of the non-transparent principal display surface, in the same quality, color and proportion in accordance with the templates issued by the DOH. Section 2. Packaging of Cigarettes Intended or Offered for Export Mastercases, reams/cartons, and packaging of cigarettes intended or offered for export shall bear on one (1) side panel the following markings and information: (1) "For sale only in (country of destination)", (2) "Made under authority of (company name of trademark owner)", (3) assessment number assigned by the BIR to the domestic manufacturer that exports cigarettes; and (4) fiscal and regulatory marking requirements of the country where the tobacco products will be ultimately sold. The packaging of cigarettes intended or offered for export shall not be required to bear the Graphic Health Warnings required in the previous section. Section 3. Specifications of Graphic Health Warnings and Additional Information a. The graphic health warnings shall be printed in four colors /-cmyk-/ screen 133 lines per inch based on a source file of 300 dpi. It shall be printed using current available technology for purposes of providing vivid and realistic pictures, without the use of any border, frame or nay other design that will effectively lessen the size of the warning; 6

b. The Graphic Health Warnings shall be printed or inscribed on the package in a color with contrasts conspicuously with the background of the package or its labels; c. The Graphic Health Warnings shall be reproduced in the same quality, color and proportion as provided by the DOH in the templates or in the digital form, whichever is clearer and more vivid, without modification; d. The text warning accompanying the photographic picture warning shall be worded in such manner that an ordinary layman will understand what the picture is about and what the ill- effects of smoking are on the health of the smoker and on the people around him; e. The text warning shall be placed on areas of the photograph where it will not obscure the picture itself but will be prominently displayed; f. The text shall use no more than twenty percent (20%) of the entire area of the Graphic Health Warnings and shall appear in clearly legible type and in contrast by typograph, layout and color, without the use of any border, frame or any other design that will effectively lessen the size of the textual warning; g. The accompanying text shall be printed in Filipino on the front panel and English on the back panel. In the case of other containers where there is only one (1) external surface area, the accompanying text will alternately be in English or Filipino; and h. The additional information to be printed on the side panels of the tobacco product packaging shall be prominently displayed and the text thereto shall appear in clearly legible type and in contrast by typograph, layout and color, without the use of border or frame or any other design that will effectively lessen the size of the additional health warnings. Section 4. Costs All printing costs pertaining to packaging and labelling shall be shouldered by tobacco manufacturers and/or importers. Section 5. Prohibition on Obscurement Nothing shall be printed or applied on a location where it is likely to obscure or cover, in part or in whole, the Graphic Health Warnings or the location where the internal revenue strip stamp is to be affixed as may be required by the BIR. No part of the warning may be obliterated, obscured, folded, severed or become unreadable when the tobacco package is opened or closed or when a wrapper on the package is removed. Section 6. Issuance of Graphic Health Warning Templates a. A maximum of twelve (12) templates of Graphic Health Warnings shall be printed simultaneously and these shall be rotated periodically for each brand family and also for each brand variant, so that every twenty-four (24) months, the variations of the warnings shall appear in the market with approximately equal frequency and equal display of health warnings and messages on retail packages. 7

b. Thirty days (30) days after the effectivity of RA 10643, the DOH shall issue a maximum of twelve (12) templates of Graphic Health Warnings to be rotated, as well as guidelines with respect to the specific pictures, design, or content of the information relating to the Graphic Health Warnings, and other information that must appear on the tobacco product packages. c. The DOH shall consider the recommendations of leading nongovernment organizations (NGOs) that have established and proven records of dealing with tobacco-related diseases and deaths and that have no affiliation with the tobacco industry. All Graphic Health Warnings issued shall comply with the specifications above and shall always present the devastating effects of tobacco use and exposure to tobacco smoke. d. The initial set of templates is valid for two (2) years from implementation. Within one (1) year from the effectivity of the initial set of templates, the DOH shall issue a new set of templates, which will take effect upon expiration of the initial set. These new templates shall be valid for two (2) years and so on. RULE IV DESCRIPTORS Section 1. Ban on Misleading Descriptors Beginning on March 3, 2016, no cigarette packs or other tobacco products packages shall bear misleading descriptors or any number or descriptor such as "low tar", "light", "ultra-light", or "mild", "extra", "ultra", and similar terms in any language that claims or misleads a consumer to believe that a tobacco product, brand, brand family, or brand variant is healthier, safer, or less harmful. The date of publication of the Graphic Health Warnings templates on March 4, 2015 shall be the reckoning period of the issuance of the initial set of templates for purposes of complying with the timeline set by Section 8 of RA 10643. RULE V STANDARD FOR COMPLIANCE Section 1. Compliance Period No person or legal entity shall manufacture, produce, import, or distribute cigarette packages and tobacco product packages, including package inserts and onserts, and any outside packaging and labelling, that do not meet the requirements of RA 10643, these Rules, and other regulations and guidelines issued for its effective implementation. Beginning on March 3, 2016, no tobacco product packaging shall be withdrawn from the manufacturing facilities or imported into the Philippine customs territory without the Graphic Health Warnings. Manufacturers, importers, and distributors shall ensure that all cigarette packages and tobacco product packages, including packing inserts and onserts, and any outside packaging and labelling, withdrawn from the manufacturing facilities or imported into the Philippine customs territory, shall bear the prescribed highly visible full-color Graphic Health Warnings and comply with the ban on misleading descriptors. 8

The date of publication of the Graphic Health Warnings templates on March 4, 2015 shall be the reckoning period of the issuance of the initial set of templates for purpose of complying with the timeline set by Section 15 of RA 10643. Section 2. Prohibition on Sales No person or legal entity shall sell or commercially distribute or display any cigarette or tobacco product without ensuring that the labels and packages, as well as any other container used in displaying the cigarette or tobacco products, meet the requirements of RA 10643 or these Rules. Beginning on November 4, 2016, retailers and sellers of tobacco products shall ensure the removal from all displays of noncompliant tobacco products manufactured, imported, distributed or sold by them. Section 3. Prohibition of Obstruction of Display No person or legal entity shall obscure or cover in part or in whole the Graphic Health Warnings in the selling areas. The Graphic Health Warnings shall be prominently displayed whenever the said packages are commercially displayed. Section 4. Submission of Exact Replicas Tobacco manufacturers and importers shall submit to the BIR exact replicas of tobacco product packaging and labelling, including inserts, onserts, reams/cartons, mastercases, and outside packaging and labelling, as a requirement in applying for registration in accordance with Section 156 of the National Internal Revenue Code (NIRC), as amended, Revenue Regulations No. 03-2006 and 17-2012, and its amendatory regulations, and other relevant Revenue Issuances that may be issued by the BIR and/or the Secretary of Finance. The exact replicas shall be submitted in triplicate to the BIR. Section 5. The Graphic Health Warnings Law Checklist The Graphic Health Warnings Law Checklist is a simplified checklist and attestation that embodies the requirements of RA 10643 for tobacco product packaging on which internal revenue stamps are required to be affixed. Manufacturers and importers of tobacco products shall accomplish the Checklist under oath and submit the same to the BIR, together with exact replicas of tobacco product packaging and labelling. The Checklist is attached to these Rules as Annex B and forms an integral part hereof. Section 6. Registration of Tobacco Product Brands and Brand Variants with BIR The exact replicas of the tobacco product packaging and labelling and the accompanying Graphic Health Warnings Law Checklist shall be a requirement in applying for registration in accordance with Section 156 of the National Internal Revenue Code, as amended, Revenue Regulations No. 03-2006 and its amendatory regulations, and other relevant Revenue Issuances that may be issued by the BIR or Secretary of Finance. Pursuant to Section 16, Paragraph 2 of RA 10643, the BIR personnel evaluating the application shall validate or counter-check the contents of the Graphic Health Warnings Checklist based on the exact replicas of the cigarette product packaging and labelling submitted to the BIR. 9

The BIR shall approve the application for registration of the cigarette brands and brand variants and their corresponding packaging and labelling upon showing that the exact replica submitted complies with the requirements of RA 10643, the National Internal Revenue Code of 1997, as amended, and above mentioned Revenue Issuances. Any misdeclaration or misinterpretation of facts shall be subject to applicable penalties under RA 10643 and the penalties of summary cancellation or withdrawal of permit to engage in business as a manufacturer or importer of tobacco products pursuant to Title X of the NIRC of 1997, as amended. Section 7. Technical Assistance In the event that issues arise in the BIR's application of the Law, these Rules, the GHW Law Checklist and the templates issued by the DOH, the BIR may endorse the same to the appropriate government agency for its guidance. Section 8. Separate and Distinct Character The requirement to comply with the graphic health warnings under Republic Act No. 10643 shall remain separate and distinct from the requirements imposed under the National Internal Revenue Code, as amended. Provided, that the BIR shall ensure that packaging or labelling approved per the Code are also compliant with RA 10643. RULE VI ROLES AND RESPONSIBILITIES OF IMPLEMENTING AGENCIES Section 1. For purposes of the full implementation of this Act, apart from the inherent functions in their charters, the following government agencies are given the following mandates: (1) The Department of Health (DOH) shall issue the templates as required under Section 6, 7 and 15 of RA 10643; (2) The Bureau of Internal Revenue (BIR) shall ensure that cigarette stamps are not affixed on noncompliant packages and shall certify under oath that the products withdrawn are compliant with RA 10643; (3) The Inter-Agency Committee on Tobacco (IAC-T) created under Republic Act No. 9211 or the Tobacco Regulation Act of 2003 shall monitor compliance with the law, and motu propio or upon any sworn written complaint, institute the appropriate action for any violation of RA 10643 as provided under Section 14 and this section; (4) The Department of Trade and Industry (DTI) shall hear complaints filed by the IAC-T or any private citizen, corporation or organization, for any violation of RA 10643, and after notice and hearing, impose administrative fines of not more than Two million pesos (P2,000,000.00) for any violation of RA 10643, the proceeds of which will be used for health promotion campaigns on tobacco control of the DOH and the Department of Education (DepEd). The imposition of the administrative fines shall take into consideration the manual gross sales, capital investment and employee size of the manufacturers, importers and distributors, and in the case of retailers and sellers, their total assets; and (5) The DepEd shall use Graphic Health Warnings templates to educate children on the ill-effects of tobacco and shall ensure that these are included in relevant subjects under the K-12 curriculum. 10

RULE VII ENFORCEMENT AND PENALTIES FOR NON-COMPLIANCE Section 1. Seizure and Confiscation of Non-compliant Tobacco Products and Packages Beginning November 4, 2016, non-compliant packages found in the market on display, for sale or distribution shall be subject for removal and/or confiscation. Section 2. Penalties for Non-Compliance a. The following penalties shall individually apply to manufacturers, importers, and distributors of tobacco products as well as their agents/representatives for any violation of Sections 6 and 7, and Section 11 of RA 10643 insofar as they are responsible for providing materials that are in violation of RA 10643: 1. On the first offense, a fine of not more than Five Hundred thousand pesos (P500,000.00); 2. On the second offense, a fine of not more than One million pesos (P1,000,000.00); and 3. On the third offense, a fine of not more than Two Million pesos (P2,000,000.00) or imprisonment of not more than five (5) years, or both, at the discretion of the court: Provided, that the business permits and licenses, in the case of a business entity or establishment shall be revoked or cancelled. If the guilty officer is a foreign national, he shall be deported after service of sentence and/or payment of applicable fines without need of further deportation proceedings and shall be permanently barred from re-entering the Philippines. Each withdrawal or importation into the Philippine customs territory of noncompliant tobacco packages, regardless of size, for sale to the market, after the compliance date shall constitute one (1) offense. An additional penalty of One hundred thousand pesos (P100,000.00) per day shall be imposed for each day the violation continues after having received the order from the DTI notifying the company of the infraction. b. The following penalties shall individually apply to retailers/sellers of tobacco products as well as their agents/representatives for any violation of Sections 6 and 7 of RA 10643, insofar as they are involved in the display, offering for sale and selling of the covered products, as well as Section 11 of RA 10643: 1. On the first offense, a fine of not more than Ten thousand pesos (P10,000.00); 2. On the second offense, a fine of not more than Fifty thousand pesos (P50,000.00); and 3. On the third offense, a fine of not more than One hundred thousand pesos (P100,000.00) or imprisonment of not more than one (1) year, or both, at the discretion of the court. The business permits and licenses, in the case of a business entity or establishment shall be revoked or cancelled. Each day that noncompliant tobacco packages are found in the retail establishment of the retailers after the compliance date shall constitute one(1) offense. An additional penalty of 11

Five thousand pesos (P5,000.00), per day shall be imposed for each day the violation continues after having received the order from the DTI notifying the retailers of the infraction. Provided, that the imposition of the fines shall take into consideration the annual gross sales, capital investment and employee size of the manufacturers, importers and distributors, and in the case of retailers and sellers, their total assets. c. Administrative Fines The administrative fines that may be imposed by the DTI for any violation of RA 10643 shall not exceed Two Million pesos (P2,000,000.00); Provided, that the imposition of the fines shall take into consideration the annual gross sales, capital investment and employee size of the manufacturers, importers and distributors, and in the case of retailers and sellers, their total assets. Section 3. Utilization of Proceeds of Administrative Fines Pursuant to Section 16, the proceeds of administrative fines imposed for any violation of RA 10643 or these Rules shall be used for health promotion campaigns on tobacco control of the DOH and the DepEd subject to usual accounting and auditing rules and regulations; Provided, that such health promotion campaigns on tobacco control should include innovative activities that are intended to have high impact or visibility. The DOH and the DepEd, jointly and in coordination with the DTI, and in consultation with the Department of Budget and Management (DMB) shall promulgate the guidelines for the effective implementation of this Section. RULE VIII FINAL PROVISIONS Section 1. Compliance with Existing Internal Conventions Nothing in RA 10643 or these Rules shall modify the measures adopted to give effect to the obligations of the Philippines under international conventions existing at the time of the enactment of RA 10643. Section 2. Strict Compliance Absolutely no extension of time comply with the provision of RA 10643 shall be granted to tobacco manufacturers and importers or any other affected party. Section 3. Separability Clause If any clause, provision, paragraph or part thereof shall be declared unconstitutional or invalid, such judgement shall not effect, invalidate or impair any other part hereof but such judgement shall be merely confined to the clause, provision, paragraph or part directly involved in the controversy in which such judgment has been rendered. 12

Section 4. Effectivity Clause These Rules shall take effect fifteen (15) days after its publication in the Official Gazette or in a major daily newspaper of national circulation in the Philippines. The DOH shall ensure the filling of a copy with the Office of the National Administrative Register. Section 5. Repealing Clause All administrative orders, rules, regulations, memoranda, circulars, resolutions, and other issuances that are contrary to or inconsistent with the provision of RA 10643 and these Rules are hereby modified, superseded, or repealed accordingly. Adopted this 9th day of February 2016 in Manila, Philippines. (Original Signed) JANETTE L. GARIN Secretary Department of Health (Original Signed) (Original Signed) GREGORY L. DOMINGO ALFREDO BENJAMIN S. CAGUIOA Secretary Secretary (Original Signed) (Original Signed) Department of Trade and Industry Department of Justice BRO. ARMIN LUISTRO, FSC CESAR V. PURISIMA Secretary Secretary Department of Education Department of Finance (Original Signed) (Original Signed) RAMON J.P. PAJE MARIO G. MONTEJO Secretary Secretary Department of Environment and Natural Resources Department of Science and Technology (Original Signed) (Original Signed) PROCESO J. ALCALA EDGARDO D. ZARAGOZA Secretary Administrator Department of Agriculture National Tobacco Administrator" All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue D-7 13