Cigarettes packed by machine are levied taxes depending on the net retail price excluding the excise tax and the value-added tax. As of 2015 “if the net retail price (excluding excise tax and value-added tax) is eleven pesos and fifty centavos and below per pack, the tax shall be twenty-one pesos per pack.” On the other hand, “if the net retail price (excluding the excise tax and the value-added tax) is more than Eleven pesos and fifty centavos (P11.50) per pack, the tax shall be Twenty-eight pesos (P28.00) per pack.”