NAGPAALALA sa mga negosyante at nagbebenta ng vapor products (vape), sigarilyo at iba pang heated tobacco products na kasong kriminal ang katapat ng pagbebenta ng mga produktong ito na mas mababa pa sa updated floor price ayon sa Bureau of Internal Revenue (BIR) sa ilalim ng Revenue Regulation No. 16-2024 (RR No. 16-2024).
“Under Section 2 of RR No. 16-2024, the regulation also covers e-marketplaces and online sellers. Further, under the definition of “seller”, a supplier or distributor may be considered as a seller that is covered by the regulation, depending on the circumstances” ayon kay Commissioner Romeo Lumagui, Jr.
Sakop ng pagbabawal na ito ang mga e-marketplaces, online sellers, retail sellers at distributors sa ilalim ng Section 2 ng RR No. 16-2024.
Nakasaad sa definition ng “seller”, na depende sa sitwasyon ay maaring maging seller rin ang supplier o distributor na sakop ng regulasyon na ito.
Samantala, narito ang mga parusa ayon sa National Revenue Code (NIRC):
- Section 145 (C) as amended, provides that selling of tobacco products at a price lower than the combined excise and value-added taxes imposed under the law 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 (₱200,000.00) 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.
- Section 263 (A) as amended, also provides that any person who sells heated tobacco products and vapor products at a price lower than the combined excise and value-added taxes shall be punished with a fine of ten (10) times the amount of excise tax plus value-added tax but not less than Two hundred thousand pesos (P200,000.00), and imprisonment of not less than four (4) years but not more than six (6) years.
Ayon sa BIR, binabantayan nila ang mga online platforms at pisikal na tindahan.
Hinikayat ng ahensya ang mga negosyante na huwag magbenta ng mas mababa sa floor price at alisin ang lahat ng post at alok na mas mababa sa floor price.
RUBEN FUENTES