Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
Nineteenth Congress
Second Regular Session
House Bil|No.I.0329
Introduced by Representative JOEY SARTE SALCEDA
AN ACT
PENALIZING ILLICIT TOBACCO TRADE AND PROVIDING PENALTIES
THEREFOR
EXPLANATORY NOTE
Stakeholders have a consensus to check illicit tobacco trade.  While the figures from
different studies on the extent of illicit tobacco trade vary widely, Euromonitor, an established
market research firm, estimates that 11 % to  15% of cigarettes sold in the Philippines are from
illicit sources.
Illicit tobacco trade is particularly detrimental to public health.   Illicit tobacco trade
makes cheap cigarettes accessible to the consumers,  especially the poor and the youth, and
leads to losses in tobacco tax revenues, which, through the Sin Tax Reform Law, are earmarked
for the implementation of the Universal Health Care (UHC) Law. UHC ensures access to cost-
effective and quality healthcare for every Filipino.
Illicit tobacco trade in the country not only dampens the effect of taxation in lowering
tobacco   consumption,   reducing   health  risks,   and  augmenting  revenues   for  health  and
development  spending.   It  also  weakens  government  institutions  and  aids  other  criminal
activities.
Illicit trade can be neutralized through good enforcement, good governance, and good
institutions. As of May 2023, the Bureau of Customs (BOC) has destroyed 19,419 cases and
667  reams  of smuggled  cigarettes,  worth  Php1.44  billion.  This  shows  that  anti-smuggling
campaigns can be successful in recouping revenues. But much more has to be done.
Smuggling and other forms of illicit trade will persist with impunity unless enforcement
measures that increase the probability of apprehension are strengthened. Increasing penalties
by  itself is  insufficient.  While  harsher  penalties  are  necessary,  they  are  only  effective  as


deterrents when the likelihood of catching perpetrators is high. Thus, harsher penalties must be
linked to stronger enforcement. Differentiating penalties based on the degree of involvement
aligns with the principle of proportionality in justice and acts as an effective deterrent.
This bill  seeks to  impose heavy  and differentiated penalties based on the degree of
involvement in illicit trade;  establish a modem digital tracking and tracing system;  form an
inter-agency  body  to  facilitate  information  sharing  and  collaborative  enforcement  among
government agencies and stakeholders;  broaden the scope of activities that fall under illicit
tobacco  trade;  and  strengthen  monitoring  by  mandating  the  conduct  of regular  surveys  to
detemine the size, volume, nature and conduct of illicit trade.
In view of the foregoing, early passage of this bill is earnestly sought.


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
Nineteenth Congress
Second Regular Session
House Bill No.
Introduced by Representative JOEY SARTE SALCEDA
AN ACT
PENALIZING ILLICIT TOBACCO TRADE AND PROVIDING PENALTIES
THEREFOR
Be it enacted by the Senate and the House Of Representatives Of the Philippines in Congress
assembled:
SECTION 1. S#orf ri.£/a. -This Act shall be known as the "Anti-Illicit Tobacco Trade Act."
SHC. 2. Dec/¢r¢fi.o# a/Po/i.ey. - It is the policy of the State to strengthen tax administration
and minimize revenue losses resulting from illicit tobacco trade, thereby promoting sustainable
economic growth.
The  State  is  committed  to  safeguarding  consumers  from  the  proliferation  of unregulated
tobacco products.
The State recognizes that the illicit trade of tobacco increases accessibility and affordability of
tobacco products, undermines tobacco regulation, especially excise tax measures on tobacco
products,   causes   Significant  losses   in  government  revenues,   and  undermines   economic
stability.
The State acknowledges the need to develop scientific, technical, and institutional capacity to
plan  and  implement  appropriate  measures  to  mitigate  all  forms  of illicit  trade  in  tobacco
products.


SEC. 3. Dc##!.f!.o# a/ rcrrms. - As used in this act:
a)   "Illicit tobacco trade" refers to any practice or conduct prohibited by law and which
relates to production,  shipment, receipt, possession,  distribution,  sale or purchase of
tobacco products, including vapor products and heated tobacco products, including any
practice or conduct intended to facilitate such activity.
b)   "Importation" refers to the act of bringing goods from a foreign territory into Philippine
territory,  whether for consumption,  production input,  warehousing,  or admission as
defined in this Act.
c)   "Cigarette"  refers  to   any  roll  or  tubular  construction  containing  tobacco   or  its
derivatives and is intended to be burned or heated under ordinary conditions of use;
d)   "Counterfeit tobacco  products"  refers to production of tobacco  products with brand
labels that are used without the permission of the trademark owner.
e)   "Contraband tobacco products" refers  to  any tobacco product that is not purchased,
possessed, acquired, marked, stamped, transported, stored or sold in accordance with
existing laws and includes unmarked tobacco possessed without lawful reason.
I)    "Digital  platforms"  refer  to   information  and  communication  technology-enabled
mechanisms  that connect and  integrate producers  and users  in online  environments
where goods and services are requested, developed, and sold, and data is generated and
exchanged  such as,  but not  limited to,  e-marketplace,  mobile  application platforms,
online delivery platforms, social media platforms, and travel platforms.
g)   "Floor price"  refers  to  the  minimum retail  price  of cigarettes  set by the  Bureau  of
Internal Revenue (BIR), taking into account the sum of the excise tax, value-added tax
(VAT), and production cost of a tobacco product.
h)   "Heated   tobacco   products"   also   referred  to   as   Heated  Tobacco   Product   (HTP)
Consumables or Heat-Not-Bum Product Consumables, refers to tobacco products that
are intended to be consumed through heating tobacco, either electronically or through
other means, sufficient to release an aerosol that can be inhaled, without combustion of
the  tobacco.  HTP  Consumables  or  Heat-Not-Bum  Product  Consumables  may  also
include liquid solutions and gels that are part of the product and are heated to generate
an aerosol. HTPs may or may not operate by means of an HTP Device.
i)    "Manufactured tobacco products" refers to any product entirely or partly made of the
leaf tobacco  as  raw  material,  which  undergoes  a  technical  process  of creation  or


assembly by hand or machinery to be used for smoking, heating, puffing, or for oral or
nasal use on a commercial scale.
j)    "Misclassification" refers to the use of insufficient or wrong description of the goods
or  the  use  of erroneous  tariff heading/s  and  sub-heading/s  resulting  in  deficiency
between the duty and tax that should have been paid and the duty and tax actually paid;
and/or  to  avoid  compliance  with  government  regulations  related  to  the  entry  of
Regulated, Prohibited, or Restricted goods into Philippine Customs territory.
k)   "Misdeclaration" refers to a false, untruthful, erroneous or inaccurate declaration as to
quantity,  quality,  description,  weight  or  measurement  of  the  goods  resulting  in
deficiency between the duty and tax that should have been paid and the duty and tax
actually paid; and/or to avoid compliance with government regulations related to the
entry of Regulated, Prohibited or Restricted goods into Philippine customs territory.
1)    "Smuggling" refers to the fraudulent act of importing any goods into the Philippines,
or the act of assisting in receiving, concealing, buying, selling, disposing or transporting
such goods,, with full knowledge that the same has been fraudulently imported, or the
fraudulent exportation of goods.
in)  "Undervaluation" refers to the situation when the declared value fails to disclose in full
the price actually paid or payable; or any dutiable adjustment to the price actually paid
of payable; or when an incorrect valuation method is used;  or the valuation rules are
not properly observed; resulting in a discrepancy in duty and tax to be paid between
what is legally determined as the correct value against the declared value.
n)   "Urmanufactured tobacco products" refers to the leaves or any other component of the
tobacco plant, which are processed for use in the manufacturing of cigarettes and other
tobacco products.
o)   "Tracking  and  tracing"  refers  to  the  secure  physical  marking,  electronic  system,
digitized  real-time  monitoring  of movement  and  routing  of products  subject  to  tax
throughout the supply chain by the competent government body.
p)   "Vapor  products"  refer  to  any  liquid  solution  or  gel  which  contains  nicotine  that
transforms   into   an   aerosol   without   combustion   through   the   employment   of  a
mechanical heating element, battery or circuit that can be used to heat such solution or
gel,  and includes but is not limited to,  a cartridge,  a tank,  and the device without a
cartridge or tank. It is commonly known as `e-1iquids' for `e-cigarettes' . It also includes
electronic  nicotine  and  non-nicotine  delivery  systems  (ENDS/ENNDS)  which  are
combinations of non-tobacco containing e-liquids or refills which contain up to sixty-


five  milligrams  per milliliter  (65mg/ml)  of nicotine  in the  e-liquid  or refill  and  an
electronic  delivery device to produce an aerosol,  mist or vapor that users inhale by
mimicking the act of smoking.
SEC. 4. Schcdw/c a/Reg#/¢£ed Jfe"§. - The following items are considered regulated under
this Act:
i)       Tobacco leafprocessing machinery;
ii)       Cigarette making machines;
iii)       Cigar rolling equipment;
iv)       Machines for producing heated tobacco products and vapor products;
v)       Filters and paper used specifically for tobacco product manufacturing;
vi)       Flavorings, additives, and other ingredients used in tobacco products;
vii)       Packaging and labeling machinery for tobacco products; and
viii)       Any    other   machinery    or   component   primarily    designed    for   tobacco
manufacturing.
SEC. 5. Mandatory Registration Of Tobacco Manufacturing Equipment. - ALny equip"e",
machinery, components, or ingredients specifically used for tobacco manufacturing as defined
under Section 3  of this Act is required to be registered with the Bureau of Internal Revenue
(BIR)  prior to  their use.  The  registration  shall  include  detailed  specifications,  origins,  and
intended use of the equipment, machinery, components, or ingredients.
New business  entities,  upon  establishment  or acquisition of tobacco  manufacturing-related
items, shall have a period of 30 days from the date of possession or acquisition to complete
their registration with the BIR.
Business entities or individuals already in possession of tobacco manufacturing-related items
prior to the enactment of this provision shall be given a transitory period of 90 days to comply
with the registration requirements. During this transitory period, existing manufacturers shall
not be penalized for previous non-registration of their equipment, machinery, components, or
ingredients.
Registrants are required to update their registration details annually or upon any significant
change  in  their  inventory.  In  the  event  of a  significant  change  in  their  inventory  or  the


acquisition of new manufacturing-related items, an immediate update within 30 days of such
change is required.
Failure to comply with the mandatory registration under this Section shall be subject to a fine
and forfeiture of the items in favor of the government, in accordance with the guidelines to be
established by the BIR.
SEC.  6.  rrm!ckl.#g ¢#d rr¢c!.#g Sysfe".  - To  fight tax evasion and protect consumers,  an
effective tracking and tracing system shall be established for the entire value chain of tobacco,
including but not  limited to  activities  involving the production,  processing,  manufacturing,
storage, distribution, and selling of tobacco products.
a)   Pkysz.co/ cz#cJ Dz.gz./cz/ A4lczr4ers.  Cigarettes, heated tobacco products and vapor products
must bear secure physical marks, such as stamps. These stamps must combine physical
and digital features to strengthen their resilience to fraud and counterfeiting. The BIR,
in consultation with the DICT, NTA, BOC, and DTI, shall improve physical markers
to make them more secure and introduce a unique digital or electronic system with an
up-to-date electronic  database of the tobacco value chain from inputs to its  finished
product, which allows for real time monitoring.
b)   robczcco Dcgfczbczse. Upon the operationalization of the tracking and tracing system, the
BIR  shall  maintain  the  tobacco  database.  The  BIR  shall  compel  all  government
agencies required to collect data to regularly input necessary data or information in the
said systems and compel all stakeholders to submit data regularly. The results of the
same shall be annually published on the BIR website or a similar platform subject to
the limitations imposed by the Data Privacy Act.
c)   J#/egrz.fy o/Jrfee /r¢ch cz#c7 /rczcc s)/s/em. The integrity of the development, operation, and
oversight of the tracking and tracing system shall be ensured. It must be transparent and
devoid of conflict of interest with the parties subjected to the system.  RIgorous security
protocols  shall be implemented to protect the database from breaches, unauthorized
access, and cyber threats for all systems of tracking and tracing.
d)   D!.g!.fcz/  yer%c¢/I.o#  Sysfe"  tDK5/.  The Bureau of Internal Revenue (BIR) is hereby
mandated to establish and operationalize a Digital Verification System (DVS) to further
strengthen  the  track  and  trace  system.  This  system  shall  utilize  QR  codes  or  other


approved digital markers to be affixed to or incorporated in all tobacco products legally
sold within the jurisdiction of the Philippines.
The QR code or digital marker shall be unique  for every tobacco product and shall
contain pertinent information such as the product's origin, manufacturer, production
date, batch number, and other relevant data, as may be identified or required by the
BIR. The DVS shall be linked to the centralized tracking and tracing database managed
and monitored by the BIR, which will store all the infomation related to the QR codes
or digital markers.
e)     J77/c7~#¢/I.o7!cz/ Co//czborcz/I.o73. To strengthen and enhance the track and trace system, the
BIR  shall  actively  seek  collaboration  and  information  exchange  with  international
bodies, leveraging global best practices and databases.
f)     Cz./I.ze#s ' P¢r/z.cz.pcz/I.o#. The BIR and DICT are mandated to develop a comprehensive,
user-friendly mobile application which allows citizens to verify the payment of excise
taxes  for  tobacco  products  and  vapor  products  and  trace  the  path  from  origin
(production/import)  to  its  destination  (consumption).  This  application  shall  allow
citizens to actively participate in reporting anomalies to the BIR.
g)    E7!grgeme#/ o/rrczck cz#c7 rrczce provz.cJer. The government shall engage only one track
and trace provider who shall, under the supervision and direction of the Commissioner
of Internal Revenue, be responsible for providing, monitoring, and administering the
track and trace system, provide equipment and devices,  and perform other such acts
incidental or necessary to the proper implementation of the provisions of this Act.
h)   Cos/.  All  costs  pertaining  to  the  procurement  of tax  stamps  shall  be  borne  by  the
manufacturer or importer of tobacco products, as the case may be: Provided, That the
goveriiment  may  subsidize  the  cost  of developing  the  system  for  the  first  year  of
implementation.
i)    I;'czcfr o#c7  rr¢ce  Sp;sfem  Fw7tc7s.  In  addition  to  any  appropriation to  implement  this
Section,  fees  or charges  collected  in relation to  the  track  and  trace  system  may be
recorded  as  trust  receipts  of the  implementing  agencies,  and  shall  be  exclusively
disbursed to defray the cost of services or equipment required to fully implement the
said program, subject to rules and regulations to be issued by the implementing agency.
SEC.   7. JJ/I.ci.f robocco  rr¢de A4:o#I.torI.#g.  - In order to  ascertain the magnitude of illicit
tobacco trade, assess compliance with regulatory measures, and improve policy administration
and implementation,  the  PSA  is  mandated to  conduct randomized nationally representative


surveys and studies encompassing producers, traders, retailers, and consumers, and focusing
on aspects such as production, consumption, prices, and compliance with regulation such as
tax stamps, packaging guidelines, storage guidelines, among others, to guide future policies on
regulation  annually  or  as  often  as  possible.  The  results  of which  shall  be  published  and
submitted to Congress under their oversight powers.
SEC. 8.  JJ/I.cl.f rod¢cco rr¢dc. - The crimes and statutory offenses under Chapter 11, Title X
of the National Intemal Revenue Code and Offenses under Chapter I, Title XIV of the Customs
Modernization and Tariff Act, where the good involved is a tobacco product or an implement
in the domestic manufacture of illicit tobacco products, shall be considered as illicit tobacco
trade.
In  addition,  the  crime  of  illicit  tobacco  trade  involving  manufactured  tobacco  products,
including products Such as cigars, cigarettes, heated tobacco products, and vapor products, shall
include the following acts:
a)   Importing or bringing into the Philippines without the requisite import permits from the
appropriate regulatory agencies;
b)   Using  import  permits  belonging  to  person/s,  natural  or juridical,  other  than  those
specifically named in the permit;
c)   Using fake, ,fictitious or fraudulent import pemits or shipping documents;
d)   Selling, lending, leasing, assigning, consenting or allowing the use of import permits
of corporations, non-governmental organizations, associations, cooperatives, or single
proprietorship by other persons;
e)   Misclassification, under valuation or misdeclaration upon the filing of import entry and
revenue declaration with the BOC in order to evade the payment of rightful taxes and
duties due to the government;
I)    Organizing    or    using    dummy    corporations,    non-govemmental    organizations,
associations, cooperatives, or single proprietorship for the purpose of acquiring import
permits;
g)   Allowing the use of private ports, fish port, fish landing site, resort, and/or airport to
perpetrate the crime of smuggling, irrespective of quantity;
h)   Producing,  manufacturing  or  selling  counterfeit  or fake  cigars,  cigarettes,  HTPs,  or
vapor products;


i)    Producing, manufacturing or selling unmarked packs of cigars or cigarettes, HTPs, or
vapor  products,  without  the  required  license  or  registration  from  the  concerned
goverrment agencies;
j)    Storing, transporting, distributing, or selling manufactured tobacco OR products, in the
absence of the necessary licenses or permits as required by the concerned government
agencies and without the registration requirement by the BIR;
k)   Declaring tobacco products as for export when they are in fact sold or intended for sale
in the domestic market to evade taxation;
1)    Selling  of tobacco  products  at  prices  below  the  floor  price  or  minimum  price  as
published by the BIR; and
in)  Selling,  distribution,  or offer for  sale of tobacco  products  on  any  digital platforms,
including  but  not  limited  to  e-commerce  websites,  social  media  platforms,  online
marketplaces, and other digital mediums.
n)   Producing, distributing, selling, or applying fake or counterfeited secure markings, such
as tax stamps.
SEC. 9. I,I.¢bg./rty U#dcr Offocr £¢"Js. - Prosecution under this Act shall be without prejudice
to any liability or violation of the provisions of the Revised Penal Code, as amended, or other
special laws except those acts considered as illicit tobacco trade punished under the National
Intemal Revenue Code and the Customs Modernization and Tariff Act.
SEC. 10. Penalties. -
a)   Any person found guilty of any of the punishable acts enumerated in Section 4 shall be
punished with imprisonment of not less than twenty (20) years and one day but not
more than forty (40) years and a fine twice the fair market value and the aggregate
amount of the taxes, duties, and other charges avoided by the tobacco illicit trade, for
finished products such as cigars, cigarettes, heated tobacco products, or vapor products.
b)   Any person found guilty of aiding or abetting in any of the punishable acts enumerated
in Section 4 shall be punished with imprisonment of not less than twelve ( 12) years and
one day but not more than twenty (20) years and a fine equal to the fair market value
of the  smuggled products  and the  aggregate  amount  of the  taxes,  duties,  and  other
charges avoided.


c)   Any person found guilty of any of the punishable acts enumerated in Sec. 4 hereof who
provides information or testifies regarding any insider knowledge in the conduct of the
illicit trade to which sthe is accused of, against any other involved party, and is material
in  the  establishment  of the  case,  shall  benefit  from  a  mitigating  circumstance  or  a
reduced penalty of not less than six (6) years and one day but not more than twelve ( 12)
years imprisorment.
In all cases, the illicit tobacco products shall be confiscated and shall be forfeited in favor of
the government.  The same shall be destroyed in accordance with the provisions of existing
laws.
When the offender is a juridical person,  criminal  liability shall attach to  its president, chief
operating  officer,  manager  or  any  other  corporate  officer  who  consents  to  or  knowingly
tolerates or ignores the commission of the offense.
Any person, natural or juridical, found guilty under Section 4 (a) to (I) and Section 5 of this
Act,  shall  also  suffer  the  penalty  of perpetual  absolute  disqualification  to  engage  in  any
business involving importation.
If the offender is a government official or employee, the penalty shall be imprisonment of not
less than forty (40) years and a fine twice the fair market value and the aggregate amount of
the taxes, duties, and other charges avoided by the tobacco illicit trade, for finished products
such as cigars, cigarettes, heated tobacco products, or vapor products. In addition, he/she will
suffer perpetual absolute disqualification from public office.
The foregoing notwithstanding, the Bureau of Internal Revenue in accordance with its power
to assess and collect, is mandated to issue a schedule of fines based on the violations stated in
this Act, which shall be immediately due and demandable upon the arrest of the offender/s or
the seizure or confiscation of the illicit tobacco trade.
SEC.11. Responsibility and Liability Of Digital Plaiforms. -D±giva,i platfo"s and any third-
party interinediaries shall be responsible for ensuring that no tobacco products shall be sold in
their digital platfoms.


Upon discovery of any such violation, the BIR, in collaboration with DTI and DICT, shall issue
a notice to the concerned online platform, requiring the immediate removal of the illicit product
listing. Failure to comply with the removal notice within 30 days shall make them liable to pay
a fine and suffer potential suspension of the platform's operation within the jurisdiction of the
Philippines, based on the guidelines to be issued by BIR.
The DICT is hereby granted the authority and capacity to block or terminate the websites or
platforms of sellersp online marketplaces, or third-party intermediaries found to be in repeated
violation of this provision.
Prior  to  any  blocking  or  termination  action,  the  DICT  shall  issue  a  formal  notice  to  the
concerned entity, providing them an opportunity to address and rectify the violations within a
specified period.  If the violations persist beyond the provided rectification period, the DICT
shall proceed with the blocking or termination action and shall notify relevant internet service
providers to enforce the same.
SEC.   12. Inter-Agenay Tobacco Illicit Trade Council. - An ±r+tor-agency council shall be
established to oversee the implementation of this Act.
It shall be chaired by the Department of Finance and shall be composed of a representative
each from the following:
(1) Department of Finance (DOF) as Chair;
(2) Department of Trade and Industry (DTI);
(3) National Tobacco Administration (NTA);
(4) Department of Health (DOH);
(5) Department of Information and Communications Technology (DICT);
(6) Department of Interior and Local Government (DILG); and
(7) Union of Local Authorities of the Philippines (ULAP).
Representatives from government agencies must hold a position of at least Assistant Secretary
to participate in coordination meetings.


The Council shall convene at least once a month or as frequently as possible upon the initiation
of the Chairperson. The Council may invite resource person/s to discuss important matters as
they may deem necessary.
Further, the Council shall create an Enforcement Group composed of the Bureau of Intemal
Revenue (BIR), the Bureau of Customs (BOC) and other government agencies they may deem
necessary and appropriate  to  enforce  measures  to  combat  illicit tobacco  trade by  effecting
searches,  seizures  and  arrest,  conducting  inspections  and  securing  documents,  and  other
functions that the Council may direct.
SELC. 13. Powers and Functions Of the Inter-Agenay Council. - The Council sha[l LeIve the
following powers and functions:
a)  To  prepare  and  implement  appropriate  measures  to  prevent  and  suppress  illicit
tobacco trade;
b) To  establish a mechanism for the sharing of data or information on illicit tobacco
trade within and among the members of the coordinating body including the identification and
detemination of the patterns of illicit trade in localities, possible routes for illicit tobacco trade,
networks involved and possible hotspot areas, among others.
c) To  ensure the information disclosed are properly recorded and kept and complies
with existing laws and rules.
d) To create effective pathways and guidelines to implement measures against illicit
tobacco trade.
e) To disseminate the policies and guidelines established by the coordinating body and
ensure its implementation in both the national and local levels.
f) To coordinate and network with similar bodies internationally or globally and share
lessons and experiences to better the implementation against illicit tobacco trade.
g) To update the schedule of regulated items as defined in Section 8 of this Act.
h) To set other inportant functions and perform and cany out the same in accordance
with the rules set by the body.


SE:C 14. Exclusion Of Tobacco Products firom De Minimis Rule . -Ttle de rr[hi"is exe"ptLon
provided  for under Section 423  of Republic Act  10863  or the Customs  Modernization and
Tariff Act shall no longer apply to tobacco products and regulated items defined under Section
4 of this Act, irrespective of value.
SEC.15. 4pprapri.¢fz.o#s. -  The amount of Five Hundred Million Pesos (Php500,000,000.00)
shall be appropriated under the Bureau of Internal Revenue for the establishment of a tracking
and  tracing  system  under  this  Act.  The  other participating  agencies  in  this  Act  are  herein
authorized to create and augment their budget in the annual General Appropriations Act (GAA)
for items connected to the implementation of this Act.
SEC. 16. J"p/e"c#fl.#g Rw/es ¢#d j[egw/¢fl.o#s. -Within ninety (90) days from the effectivity
of this Act, the DOF, in consultation with other stakeholders, shall promulgate the necessary
guidelines for the effective implementation of this Act.
SEC.  17. Scp¢robJ'/J.fy CJ¢zisc.  - If any provision of this Act is declared unconstitutional or
invalid, the validity of other provisions shall not be affected thereby.
SEC. 18. Rcpe¢/I.#g CJ¢wsc. -All laws, decrees, orders, rules and regulations, other issuances,
or parts thereof inconsistent with the provisions of this Act are hereby repealed or modified
accordingly.
SEC.19.  Ej7recfl.vrty CJ¢wse. -This Act shall take effect fifteen (15) days after its publication
in the Official Gazette or in a newspaper of general circulation.
Approved,