Section 10
SEC. 10. Section 158 of this Code, as amended, is hereby further amended to read as follows: "Sec. 158. Specific tax on saccharine.—On saccharine, sodium saccharine and all its derivatives or salts of saccharine and other artificial sweetening agents, there shall be collected a tax of one hundred twenty five pesos per kilogram" the discovery of the falsity or fraud, a surcharge of fifty per centum of its amount and the entire unpaid amount shall be subject to interest at the rate of twenty per centum per annum. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the falsity or fraud, in which case the amount so added shall be collected in the same manner as the tax. "(b) Sales tax on imported articles.—When the articles are imported, the percentage taxes established in Sections 194, 195, 196, 197, 198, 199 and 201 of this Code shall be paid in advance by the importer, in accordance with the regulations promulgated by the Minister of Finance and prior to the release of such articles from Bureau of Customs' custody, based on the home consumption value or price (excluding internal revenue excise taxes) thereof, plus ten (10%) per cent of such home consumption value or price, including postage, commission, customs duty and all similar charges, except freight and insurance, to be declared in an importer's return, plus twenty-five per centum of the total value of such articles. The tax imposed in this section shall not apply to articles to be used by the importer himself in the manufacture or preparation of articles subject to specific tax: Provided, however, That where the National Economic and Development Authority certifies to the availability of local raw materials of sufficient quantity, comparable quality and price to meet the needs of manufacturers subject to specific tax the importation of such raw materials shall be subject to the tax herein imposed. "(c) Value-added Tax.—The provisions of this Title to the contrary notwithstanding, when the public interest so requires, the President upon recommendation of the Minister of Finance, may subject the second sale of any article taxable under this Title to a value-added tax at the rates not exceeding fifty per cent (50 %) based on the gross selling price or gross value of any of the article sold, bartered, exchanged or transferred, less the cost of the article."