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AAC Tax Code.

The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.

Text current as at 1 August 2026. This is an unofficial consolidation prepared by the firm and not the official text of the Code. Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
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The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.

TITLE X — STATUTORY OFFENSES AND PENALTIES › CHAPTER II. CRIMES, OTHER OFFENSES AND FORFEITURES

SEC. 263-A. Selling of Heated Tobacco Products and Vapor Products at a Lower Price Than the Combined Excise and Value-Added Taxes

Page 170 of the PDF edition

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) nor more than Five hundred thousand (P500,000.00), and imprisonment of not less than four (4) years but not more than six (6) years.389

Amendment notes

  1. RA 11346, sec. 11 — inserted; RA 11467, sec. 7 — amended, raising the fines and the term of imprisonment and withdrawing the last paragraph.
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