Laws

Legislative Decree No. 825 on Sales and Services Tax (as amended)

Dec 27, 1974

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)

Dec 27, 1974

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)

Dec 27, 1974

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)

Feb 28, 1975

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)

Sep 22, 1995

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

Jun 25, 1997

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

Jun 21, 2006

Note: This Decree was repealed by Decree No. 128 of 2007.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

Aug 14, 2006

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

Aug 14, 2007

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

Sep 24, 2009

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)

Oct 21, 2009

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

Oct 20, 2010

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

Aug 9, 2011

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

Feb 1, 2013

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

Nov 18, 2013

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

Mar 21, 2019

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

May 5, 2022

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.

To the best of our knowledge, all laws provided here are in effect as of July 29, 2022 unless otherwise noted.