COMMENTS: Republic Act No. 8424, Tax Reform Act of 1997, amends the National Internal Revenue Code to require all cigarettes and cigars subject to excise taxes to bear internal revenue stamps (see Sec. 8(A)). Excise taxes on tobacco products are detailed in Chapter IV. The law also includes other provisions relevant to tobacco manufacturers and dealers.
To the best of our knowledge, all laws provided here are in effect as of May 25, 2026 unless otherwise noted.
