Tax Reform Act of 1997 (Republic Act No. 8424) Amending the National Internal Revenue Code
COMMENTS: The Tax Reform Act of 1997 (Rep. Act No. 8424) requires all cigarettes and cigars subject to excise taxes to bear internal revenue stamps. See Section 8(A). Excise taxes on tobacco products are detailed in Chapter IV. The law also includes other provisions relevant to tobacco manufacturers and dealers. The law available here is in English only.
To the best of our knowledge, all laws provided here are in effect as of December 26, 2024 unless otherwise noted.
