NINETEENTH CONGRESS   
) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  11288
EXPLANATORY NOTE 
The power of taxation is often referred to as the power to destroy, and therefore it 
must be exercised with caution to avoid unintended and unnecessary harm to a taxpayer's 
interests. Destroying legitimate businesses through excessive taxation, while illicit traders 
continue to dominate the market, is unacceptable. Such actions are counterproductive and 
undermine the nation's goal of fostering a stronger economy, which ultimately benefits the 
greater public. 
With 
the 
end 
view 
of 
reducing 
tobacco 
consumption 
and 
increasing 
government revenue to finance the country’s universal health care program, the Philippine 
tobacco industry has been continuously subjected to a series of legislative reforms which 
increase excise tax impositions. From 2017 to 2023, the aggregate tax rate imposed 
per tobacco product increased by 100%. This resulted in most of the popular cigarette 
packs in the Philippines ranking as the most expensive cigarette packs among the 
member-countries of the Association of Southeast Asian Nation in terms of price in relation 
to income of individuals, at 6.8%.  
While it is in the country’s legitimate interest to impose higher taxes to sin products, 
the increase in the amount of excise taxes imposed on registered cigarette 
products unintendedly resulted in the proliferation of illicit and counterfeit products due to 
their low-entry point and affordability. A study of the historical incidence of illicit 
cigarettes traded in the Philippines showed that the total industry volume of illicit trade 
in the country more than doubled from 5.3% in 2020 to 13.2% in 2023. The number of 
smokers of illicit cigarettes likewise increased to an average of 13.9% in the same year. 
The twin objectives of the Sin Tax Law, which are to raise government revenues and 
protect public health, have come under immense strain from illicit trade.  Due to the 
prevalence of illicit tobacco products, the government’s excise tax collection has been 
declining since 2022. From a peak collection of Php176 billion in 2021, tobacco excise 
revenues declined to Php160 billion in 2022. In 2023, the Bureau of Internal Revenue 
(“BIR”) reported that the government has lost around 15.9% or Php25.5 billion in 
revenue due to illicit trade in cigarettes, ending collections in 2023 with Php135 billion. 
This lost revenue amounting to billions of pesos adversely affected the government’s 
funding for health programs. 
Public health initial gains were reflected in the World Health Organization 
(“WHO”) Global Adult Tobacco Survey (“GATS”) for the Philippines with smoking prevalence 
declining in the studies made in 2009, 2015 and 2021 from 29.70%, 23.8%, and finally down 
to 19.5% in 2021, respectively.  This decline is validated by a similar trend in the 
Department of Science and Technology-Food and Nutrition Research Institute (“DOST-
FNRI”) National Nutrition Survey, which showed a downward trend in adult smoking 
prevalence from 31% in 2008, to 25.4% in 2013 (a year after the passage of the Sin Tax 
Law), and further down to 18.5% in 2021.  However, the DOST-FNRI 2023 National 
Nutrition Survey showed a huge leap in smoking prevalence from 19.0% in 2021 to 24.4% 
in 2023. This shows that the Philippines is almost back to 2013 levels of smoking 
prevalence. 
Further, despite the legitimate objective behind the annual excise tax increase 
of discouraging nicotine consumption, a remarkable shift to e-cigarettes has been noted 
among legal age smokers. According to the GATS, e-cigarette usage in the Philippines has 
doubled from 2015 to 2021 with 2.1% or 1.6 million Filipinos using e-cigarette products. 
More recent data from the 2023 Survey of the DOST-FNRI shows that 8.9% of legal age 
smokers use e-
January 15, 2025
10:40 am


cigarettes, which translates to a sevenfold increase from the 2021 data of 1.2%. This likewise 
led to the proliferation of unregistered vapor products in the market which entice the public, 
especially the minors, due to their affordability, high volume capacity, high puff count, fruity 
flavors, and accessibility. The same DOST-FNRI 2023 National Nutrition Survey shows that 
4.8% of adolescents aged 10-19 years old are current smokers, with 39.9% of adolescents 
using e-cigarettes. This is a huge jump from 2021 which found that 2.3% of adolescents were 
current smokers with only 7.5% preferring e-cigarettes, which translates to more than fivefold 
increase in just two years. Even with the advent of Revenue Memorandum Circular No. 59-
2024 requiring all vapor products sold in the market to bear internal revenue stamps, several 
non-compliant products which are presumed to be without the requisite excise tax payments, 
remain available in the market.  
To address the foregoing issues, it is imperative for the government to recalibrate its 
existing revenue measures and ensure that our tax laws do not unduly incentivize nor give 
premium to the illicit traders at the expense of legitimate businesses. Accordingly, this Bill 
allows legitimate businesses to recapture their market share by granting a suspension of one 
year to the automatic annual increase of five percent (5%) tax imposed among tobacco 
products, heated tobacco products, vapor products, cigars, and cigarettes. 
Through the proposed temporary suspension, the price gap of a legitimate cigarette 
product compared to illicit cigarettes is expected to be smaller which will benefit majority of 
Filipino smokers who come from lower-socioeconomic brackets with little disposable income 
for discretionary purchases, such as cigarettes. This is expected to encourage the consumers 
of illicit cigarettes to shift into purchasing legitimate products.  
Furthermore, there has been a proliferation of mislabeled vapor products, where some 
items are mislabeled as containing only freebase or conventional nicotine but actually contain 
salt nicotine, to evade the imposition of higher taxes. This, thus, resulted in millions of excise 
taxes evaded by illicit traders who exploit the regulatory gaps under Republic Act No. 11467 
and its implementing rules. Consequently, these illicit traders capitalize on such regulatory 
gaps to evade higher taxes imposed on certain nicotine varieties, ultimately undermining 
public health efforts and fair market practices. 
It is also important to emphasize that the distinction between salt nicotine and freebase 
or conventional nicotine under Republic Act No. 11467, no longer has a valid basis.  Thus, we 
believe that having a unified tax rate for all vapor products will substantially address the 
problem of misdeclaration by unscrupulous traders and, therefore, will be more beneficial for 
the government. This is also in accordance with the principle of uniformity in taxation, where 
articles or kinds of property of the same class are taxed at the same rate. 
Aside from the concerns on government revenue and increased usage, illicit trade is a 
threat to national security. Illicit trade of tobacco products, which may now include vapor 
products, have been linked to the financing of terrorist organizations. As early as 2015, the 
United States Department of Homeland Security has acknowledged the growing threat of illicit 
tobacco trafficking. In its paper, The Global Illicit Trade in Tobacco: A Threat to National 
Security, it was stated that tobacco smuggling may fuel transnational crime, corruption, and 
terrorism and, as it converges with other criminal activities, it tends to undermine the rule of 
law and the licit market economy, and creates greater insecurity and instability in many of 
today’s security “hot spots” around the world.  
All told, this Bill seeks to lessen the burden on the legitimate businesses, level the 
playing field, discourage illegal trading practices, ensure fair competition in the market, and 
strengthen national security. This measure is intended to support the sustainability and growth 
of legitimate enterprises, while ensuring receipt of government revenue through just and 
equitable taxes. 
In view of the foregoing, the immediate passage of this Bill is earnestly sought. 
RUFUS B. RODRIGUEZ 


NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  11288 
AN ACT 
AMENDING SECTIONS 144, 145, 147 AND 263-A OF THE NATIONAL INTERNAL 
REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SEC. 1. Section 144 of the National Internal Revenue Code of 1997, as amended by 
Republic Act. No. 11467, is hereby further amended to read as follows: 
“Sec. 144. Tobacco Products, Heated Tobacco Products, and Vapor 
Products. — 
“(A) Tobacco Products. — 
“x x x 
The rates of tax imposed under this Section shall be increased by four percent 
(4%) every year thereafter effective on January 1, 2014, through revenue regulations 
issued by the Secretary of Finance. 
"PROVIDED, THAT THE INCREASE IN THE RATE OF TAX IMPOSED 
UNDER THIS SUBSECTION SHALL NOT APPLY FOR THE PERIOD EFFECTIVE 
JANUARY 1, 2026 UNTIL DECEMBER 31, 2026; PROVIDED FURTHER THAT THE 
RATE OF TAX UNDER THIS SUBSECTION SHALL BE INCREASED BY SIX 
PERCENT (6%) BEGINNING JANUARY 1, 2027 AND BIENNIALLY OR EVERY 
TWO YEARS THEREAFTER: PROVIDED FINALLY, THAT ON YEARS WITHOUT 
A SCHEDULED INCREASE IN THE RATE OF TAX AS PROVIDED HEREIN 
EXCEPT ON THE YEAR 2026, THE PRESIDENT, UPON THE RECOMMENDATION 
OF THE SECRETARY OF FINANCE, MAY INCREASE THE TAX RATE BY UP TO 
FIVE PERCENT (5%) IN CASE THE ACTUAL NATIONAL GOVERNMENT DEFICIT 
OF THE PREVIOUS YEAR EXCEEDS THE PROGRAMMED DEFICIT BY AN 
EQUIVALENT OF TWO PERCENT (2%) OF THE GROSS DOMESTIC PRODUCT 
OF THE PREVIOUS YEAR. 
“x x x 
“(B) Heated Tobacco Products. — There shall be levied, assessed and 
collected on heated tobacco products an excise tax at the rate prescribed below: 
“x x x 
The rates of tax imposed under this Subsection shall be increased by five 
percent (5%) every year effective on January 1, 2024 through revenue regulations 
issued by the Secretary of Finance. 


 
"PROVIDED, THAT THE INCREASE IN THE RATE OF TAX IMPOSED 
UNDER THIS SUBSECTION SHALL NOT APPLY FOR THE PERIOD EFFECTIVE 
JANUARY 1, 2026 UNTIL DECEMBER 31, 2026; PROVIDED FURTHER THAT THE 
RATE OF TAX UNDER THIS SUBSECTION SHALL BE INCREASED BY SIX 
PERCENT (6%) BEGINNING JANUARY 1, 2027 AND BIENNIALLY OR EVERY 
TWO YEARS THEREAFTER: PROVIDED FINALLY, THAT ON YEARS WITHOUT 
A SCHEDULED INCREASE IN THE RATE OF TAX AS PROVIDED HEREIN 
EXCEPT ON THE YEAR 2026, THE PRESIDENT, UPON THE RECOMMENDATION 
OF THE SECRETARY OF FINANCE, MAY INCREASE THE TAX RATE BY UP TO 
FIVE PERCENT (5%) IN CASE THE ACTUAL NATIONAL GOVERNMENT DEFICIT 
OF THE PREVIOUS YEAR EXCEEDS THE PROGRAMMED DEFICIT BY AN 
EQUIVALENT OF TWO PERCENT (2%) OF THE GROSS DOMESTIC PRODUCT 
OF THE PREVIOUS YEAR. 
 
“x x x 
 
 
“The Bureau of Internal Revenue is mandated to issue a revenue regulation 
prescribing the floor price or the minimum price of heated tobacco products taking into 
account THE APPLICABLE TAXES, REASONABLE PRODUCTION COST, AND 
TRADE MARGINS FOR THE LOWEST PRICED BRANDS REGISTERED WITH THE 
BIR [the sum of the excise and value- added taxes as provided herein]. 
 
“(C) Vapor Products  — There shall be levied, assessed and collected on 
vapor products [ an excise tax at the rates prescribed below] CONTAINING ANY 
LIQUID SUBSTANCE, REGARDLESS OF NICOTINE CONTENT, INCLUDING 
NICOTINE-FREE LIQUIDS OR ANY SIMILAR PRODUCT, WHETHER CLASSIFIED 
AS NICOTINE SALT OR SALT NICOTINE, OR CONVENTIONAL 'FREEBASE' OR 
'CLASSIC' NICOTINE,  OR OTHER SIMILAR SUBSTANCES, DEVICES, OR 
INNOVATIONS THAT ARE INTENDED TO BE USED AS A SUBSTITUTE FOR 
CIGARETTES OR OTHER TOBACCO PRODUCTS, AN EXCISE TAX AT THE 
RATE OF SIXTY-SIX PESOS AND FIFTEEN CENTAVOS (P66.15) PER MILLILITER 
OR A FRACTION THEREOF, EFFECTIVE IMMEDIATELY OR UPON THE 
EFFECTIVITY OF THIS ACT. 
 
[“(1) Nicotine Salt or Salt Nicotine.— There shall be levied, assessed and 
collected on any liquid substance, regardless of nicotine content, including nicotine-
free liquids or any similar product, further classified as nicotine salt or salt nicotine, an 
excise tax based on the following schedules: 
 
“Effective on January 1, 2020, Thirty-seven pesos (₱37.00) per milliliter or a 
fraction thereof; 
 
“Effective on January 1, 2021, Forty-two pesos (₱42.00) per milliliter or a 
fraction thereof; 
 
"Effective on January 1, 2022, Forty-seven pesos (₱47.00) per milliliter or a 
fraction thereof; and 
 
“Effective on January 1,2023, Fifty-two pesos (₱52.00) per milliliter or a fraction 
thereof. 
 
“Provided, That the rates of tax imposed under this Subsection shall be 
increased by five percent (5%) every year effective on January 1, 2024, through 
revenue regulations issued by the Secretary of Finance. 


 
“(2) Conventional ‘Freebase’ or ‘Classic’ Nicotine.— There shall be levied, 
assessed and collected on any liquid substance, regardless of nicotine content, 
including nicotine-free liquid or any similar product, further classified as conventional 
‘freebase’ or ‘classic’ nicotine an excise tax based on the following schedules: 
 
“Effective on January 1, 2020, Forty-five pesos (₱45.00) per ten (10) milliliters 
or a fraction thereof; 
 
“Effective on January 1, 2021, Fifty pesos (₱50.00) per ten (10) milliliters or a 
fraction thereof; 
 
‘Effective on January 1, 2022, Fifty-five pesos (₱55.00) per ten (10) milliliters 
of a fraction thereof; and 
 
‘Effective on January 1, 2023, Sixty pesos (₱60.00) per ten (10) milliliters or a 
fraction thereof. 
 
"Provided, That the rates of tax imposed under this Subsection shall be 
increased by five percent (5%) every year effective January 1, 2024, through revenue 
regulations to be issued by the Secretary of Finance.] 
 
"THE RATE OF TAX IMPOSED UNDER THIS SUBSECTION SHALL BE 
INCREASED BY SIX PERCENT (6%) BEGINNING JANUARY 1, 2027 AND 
BIENNIALLY OR EVERY TWO YEARS THEREAFTER: PROVIDED, THAT ON 
YEARS WITHOUT A SCHEDULED INCREASE IN THE RATE OF TAX AS 
PROVIDED HEREIN, THE PRESIDENT, UPON THE RECOMMENDATION OF THE 
SECRETARY OF FINANCE, MAY INCREASE THE TAX RATE BY UP TO FIVE 
PERCENT (5%) IN CASE THE ACTUAL NATIONAL GOVERNMENT DEFICIT OF 
THE PREVIOUS YEAR EXCEEDS THE PROGRAMMED DEFICIT BY AN 
EQUIVALENT OF TWO PERCENT (2%) OF THE GROSS DOMESTIC PRODUCT 
OF THE PREVIOUS YEAR. 
 
 
 
“x x x” 
 
 
 
“The Bureau of Internal Revenue is mandated to issue a revenue regulation 
prescribing the floor price or the minimum price of vapor products taking into account 
THE APPLICABLE TAXES, REASONABLE PRODUCTION COST, AND TRADE 
MARGINS FOR THE LOWEST PRICED BRANDS REGISTERED WITH THE BIR [the 
sum of the excise and value- added taxes as provided herein]. 
 
SEC. 2. Section 145 of the National Internal Revenue Code of 1997, as amended by 
Republic Act No. 11346, is hereby further amended to read as follows: 
 
“Sec. 145. Cigars and Cigarettes. –  
 
“(A) Cigars. – There shall be levied, assessed and collected on cigars an 
excise tax AS FOLLOWS:  
 
EFFECTIVE ON JANUARY 1, 2025, SIXTY-SIX PESOS AND FIFTEEN 
CENTAVOS (P66.15) PER CIGAR; 
[in accordance with the following schedule: 
 
(1) 
Effective on January 1, 2013 
 


(a) 
An ad valorem tax equivalent to twenty percent (20%) of the net retail 
price (excluding the excise tax and the value-added tax) per cigar; and 
 
(b) 
In addition to the ad valorem tax herein imposed, a specific tax of Five 
pesos (P5.00) per cigar. 
 
In addition to the ad valorem tax herein imposed, the specific tax rate of Five 
pesos (P5.00) imposed under this subsection shall be increased by five percent (5%) 
effective on January 1, 2024 through revenue regulations issued by the Secretary of 
Finance;]  
 
"THE RATE OF TAX IMPOSED UNDER THIS SUBSECTION SHALL BE 
INCREASED BY SIX PERCENT (6%) BEGINNING JANUARY 1, 2027 AND 
BIENNIALLY OR EVERY TWO YEARS THEREAFTER: PROVIDED, THAT ON 
YEARS WITHOUT A SCHEDULED INCREASE IN THE RATE OF TAX AS 
PROVIDED HEREIN, THE PRESIDENT, UPON THE RECOMMENDATION OF THE 
SECRETARY OF FINANCE, MAY INCREASE THE TAX RATE BY UP TO FIVE 
PERCENT (5%)  IN CASE THE ACTUAL NATIONAL GOVERNMENT DEFICIT OF 
THE PREVIOUS YEAR EXCEEDS THE PROGRAMMED DEFICIT BY AN 
EQUIVALENT OF TWO PERCENT (2%) OF THE GROSS DOMESTIC PRODUCT 
OF THE PREVIOUS YEAR.” 
 
(2) 
“x x x 
 
“(B) Cigarettes Packed by Hand. – There shall be levied, assessed and 
collected on cigarettes packed by hand an excise tax based on the following 
schedules: 
 
Effective on January 1, 2020, Forty-Five pesos (P45.00) per pack; 
 
Effective on January 1, 2021, Fifty pesos (P50.00) per pack; 
 
Effective on January 1, 2022, Fifty-five pesos (P55.00) per pack; 
 
Effective on January 1, 2023, Sixty pesos (P60.00) per pack; 
 
The rates of tax imposed under this subsection shall be increased by five 
percent (5%) every year effective on January 1, 2024, through revenue regulations 
issued by the Secretary of Finance; PROVIDED, THAT THE SCHEDULED YEARLY 
INCREASE SHALL NOT APPLY FOR THE PERIOD EFFECTIVE JANUARY 1, 2026 
UNTIL DECEMBER 31, 2026; PROVIDED FURTHER THAT A SIX PERCENT (6%) 
INCREASE ON THE SPECIFIC TAX RATE SHALL BE IMPOSED BEGINNING 
JANUARY 1, 2027 AND BIENNIALLY OR EVERY TWO YEARS THEREAFTER: 
PROVIDED FINALLY, THAT ON YEARS WITHOUT A SCHEDULED INCREASE IN 
THE RATE OF TAX AS PROVIDED HEREIN EXCEPT ON THE YEAR 2026, THE 
PRESIDENT, UPON THE RECOMMENDATION OF THE SECRETARY OF 
FINANCE, MAY INCREASE THE TAX RATE BY UP TO FIVE PERCENT (5%) IN 
CASE THE ACTUAL NATIONAL GOVERNMENT DEFICIT OF THE PREVIOUS 
YEAR EXCEEDS THE PROGRAMMED DEFICIT BY AN EQUIVALENT OF TWO 
PERCENT (2%) OF THE GROSS DOMESTIC PRODUCT OF THE PREVIOUS 
YEAR. 
 
“x x x 
 


“(C) Cigarettes Packed by Machine. - There shall be levied, assessed and 
collected on cigarettes packed by machine a tax at the rates prescribed below: 
 
Effective on January 1, 2020, Forty-Five pesos (P45.00) per pack; 
 
Effective on January 1, 2021, Fifty pesos (P50.00) per pack; 
 
Effective on January 1, 2022, Fifty-five pesos (P55.00) per pack; 
 
Effective on January 1, 2023, Sixty pesos (P60.00) per pack; 
 
“The rates of tax imposed under this subsection shall be increased by five 
percent (5%) every year effective on January 1, 2024, through revenue regulations 
issued by the Secretary of Finance; PROVIDED, THAT THE SCHEDULED YEARLY 
INCREASE SHALL NOT APPLY FOR THE PERIOD EFFECTIVE JANUARY 1, 2026 
UNTIL DECEMBER 31, 2026; PROVIDED FURTHER THAT A SIX PERCENT (6%) 
INCREASE ON THE SPECIFIC TAX RATE SHALL BE IMPOSED BEGINNING 
JANUARY 1, 2027 AND BIENNIALLY OR EVERY TWO YEARS THEREAFTER: 
PROVIDED FINALLY, THAT ON YEARS WITHOUT A SCHEDULED INCREASE IN 
THE RATE OF TAX AS PROVIDED HEREIN EXCEPT ON THE YEAR 2026, THE 
PRESIDENT, UPON THE RECOMMENDATION OF THE SECRETARY OF 
FINANCE, MAY INCREASE THE TAX RATE BY UP TO FIVE PERCENT (5%) IN 
CASE THE ACTUAL NATIONAL GOVERNMENT DEFICIT OF THE PREVIOUS 
YEAR EXCEEDS THE PROGRAMMED DEFICIT BY AN EQUIVALENT OF TWO 
PERCENT (2%) OF THE GROSS DOMESTIC PRODUCT OF THE PREVIOUS 
YEAR. 
 
“x x x” 
 
 
“THE BUREAU OF INTERNAL REVENUE IS MANDATED TO ISSUE A 
REVENUE REGULATION PRESCRIBING THE FLOOR PRICE OR THE MINIMUM 
PRICE OF CIGARETTES TAKING INTO ACCOUNT THE APPLICABLE TAXES, 
REASONABLE PRODUCTION COST, AND TRADE MARGINS FOR THE LOWEST 
PRICED BRANDS REGISTERED WITH THE BIR. 
 
 
Selling of CIGARETTES AT A PRICE LOWER THAN THE FLOOR PRICE OR 
MINIMUM PRICE PRESCRIBED BY THE BUREAU OF INTERNAL REVENUE shall 
be prohibited.  The seller of such products shall be punished with a fine of not less than 
ten (10) times the amount of excise plus value-added taxes due but not less than Two 
hundred thousand pesos (P200,000.00) nor more than Five hundred thousand pesos 
(500,000.00), and imprisonment of not less than four (4) years but not more than six 
(6) years.  
 
The BIR is mandated to issue revenue regulation prescribing the cigarette floor price 
or the minimum cigarette price taking into account the sum of the excise and value- 
added taxes as provided herein. 
 
 
xxx” 
 
SEC. 3. Section 147 of the National Internal Revenue Code of 1997, as amended by 
Republic Act No. 11346, is hereby further amended to read as follows: 
 
“SEC. 147. Definition of Terms. When used herein and in statements or 
official forms prescribed hereunder, the following terms shall have the meaning 
indicated: 


 
(a) 
 
(b) ‘Cigarettes’ mean all rolls of finely-cut leaf tobacco, or any substitute therefor, 
wrapped in paper or in any other material that are consumed via combustion of the 
tobacco, INCLUDING “ROLL-YOUR-OWN” TOBACCO PRODUCTS.” 
 
“xxx” 
 
SEC. 4. Section 263-A of the National Internal Revenue Code of 1997, as amended 
by Republic Act No. 11346, is hereby further amended to read as follows: 
 
“Sec. 263-A. Selling of Heated Tobacco Products and Vapor Products at 
a lower PRICE LOWER THAN the combined excise and value-added taxes FLOOR 
PRICE OR MINIMUM PRICE. – Any person who sells heated tobacco products and 
vapor products at a price lower than the combined excise and value-added taxes 
FLOOR PRICE OR MINIMUM PRICE PRESCRIBED BY THE BUREAU OF 
INTERNAL REVENUE  shall be punished with a fine of not less than ten (10) times 
the amount of excise plus value-added taxes due but not less than Two hundred 
thousand pesos (P200,000.00) nor more than Five hundred thousand pesos 
(500,000.00), and imprisonment of not less than four (4) years but not more than six 
(6) years.   
 
SEC. 5. Separability Clause. - If any provision of this Act is declared unconstitutional 
or invalid, other parts or provision hereof not affected thereby shall continue to be in full force 
and effect. 
 
SEC. 6. Repealing Clause. - All laws, orders, issuances, circulars, rules and 
regulation or parts thereof, which are inconsistent with the provisions of this Act are hereby 
repealed or modified accordingly. 
 
SEC. 7. Effectivity. - This Act shall take effect fifteen (15) days after its publication in 
the Official Gazette or in a newspaper of general circulation. 
 
 
Approved,