REVENUE REGULATIONS NO. 12-2004 issued on December 29, 2004 provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under Revenue Regulations Nos. 22-2003 and 23-2003, implementing Republic Act No. 9334, otherwise known as “An Act Increasing the Excise Tax Rates Imposed on Alcohol and Tobacco Products.”