Laws
Legislative Decree No. 825 on Sales and Services Tax (as amended)
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Legislative Decree No. 824, Law on Income Tax (as amended)
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Law No. 828 Establishing Rules for the Cultivation, Processing, Sale, and Taxation of Tobacco Products (as amended)
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Decree No. 238 Approving Regulations for the Implementation of Law No. 828 of 1974 (as amended)
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Law 19419 Regulating Activities Related to Tobacco (as amended)
COMMENTS: Law 19419, Regulating Activities Related to Tobacco is the primary legislation governing smoke free places; tobacco advertising, promotion and sponsorship; and tobacco packaging and labeling. The law has been amended several times, most recently by Law 21413, published February 1, 2022.
Note the Original language file contains amendments through February 1, 2022. However, the English translation file contains amendments through March 1, 2013.
Decree No. 18 of January 10, 1997 Regulating Activities Related to Tobacco
COMMENTS: Decree No. 18 of January 10, 1997 regulates activities related to tobacco, including disclosure requirements for tobacco manufacturers and importers.
Decree No. 95 of 2006 on Warnings for Advertisements and Tobacco Product Packaging
Note: This Decree was repealed by Decree No. 128 of 2007. This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Ministry of Public Health Resolution No. 523, Instructions for Application of Amendments to Law 19419
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Decree No. 128 of 2007, Establishing Health Warnings on Tobacco Product Packaging
Note: This Decree was repealed by Decree No. 69 of 2008. This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Decree No. 61 of 2009, Establishing Health Warnings on Tobacco Product Packaging
Note: This Decree was repealed by Decree No. 98 of 2010. This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Resolution No. 904 Authorizing the Sale of Listed Tobacco Products (as amended)
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Resolution No. 2994 Establishing the Regime to Be Applied to Products Generally Designated as Electronic Cigarettes, its Components, and Other Similar Devices
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Decree No. 39 Establishing Health Warnings on Tobacco Product Packaging
Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.
Manual for the Implementation of the Law on Tobacco Control
COMMENTS: Manual for the Implementation of the Law on Tobacco Control is a non-binding explanatory manual that provides guidance on implementation and enforcement for smoke free places; advertising, promotion and sponsorship; and packaging and labeling. This version of the manual was issued in 2013.
Decree No. 44 of July 15, 2013, Establishing Health Warning for Packages of Tobacco Products
COMMENTS: Decree No. 44 of July 15, 2013 provides implementing regulations for advertising, promotion and sponsorship; and packaging and labeling, including the contents of the graphic health warnings. This decree was subsequently replaced by Decree No. 88 of December 3, 2015.
Decree No. 88 of December 3, 2015, Establishing Health Warning for Packages of Tobacco Products
COMMENTS: Decree No. 88 of December 3, 2015 establishes two new pairs of graphic health warnings to replace those previously required by Decree No. 44 of July 15, 2013. These warnings are to appear on an equal number of packages over a 24-month period. This decree was subsequently replaced by Decree No. 65 of June 6, 2018.
Decree No. 65 of June 6, 2018, Establishing Health Warning for Packages of Tobacco Products
COMMENTS: Decree No. 65 of June 6, 2018 establishes four new pairs of pictorial health warnings to replace those previously required by Decree No. 88 of December 3, 2015. These warnings are to appear on an equal number of packages over a 12-month period. This decree was subsequently replaced by Decree No 5 of February 8, 2021.
Decree No. 5 of February 8, 2021, Establishing Health Warning for Packages of Tobacco Products
COMMENTS: Decree No. 5 of February 8, 2021 establishes four new pairs of pictorial health warnings to replace those previously required by Decree No. 65 of June 6, 2018. These warnings are to appear on an equal number of packages over a 24-month period, beginning May 5, 2022.
Law 21642 Regulating Electronic Nicotine Delivery Systems, Similar Non-nicotine Devices, and Heated Tobacco Products, and their Accessories
COMMENTS: Law 21642, amending law 19419, regulates the sale, packaging, advertising and use of electronic nicotine delivery systems, similar non-nicotine devices, and heated tobacco products. This law shall come into effect upon the publication of the amendment to the decree referenced in Article 6 of Law No. 19419. The Ministry of Health has twelve months from the publication of the law to publish the amendment.
This law has not been reviewed by our legal staff and has not been relied on for purposes of our analysis. We are providing it here for informational purposes only.
