REVENUE REGULATIONS NO. 15-2008 issued on December 10, 2008 prescribes the manner of computing the incremental revenue to be used as basis of the fifteen percent (15%) share of the beneficiary provinces producing burley and native tobacco in the Excise Tax collection from tobacco products under Section 8 of Republic Act (R.A.) No. 8240. The amount of incremental revenue collected from the Excise Tax on tobacco products, for purposes of determining the 15% allocable share of beneficiary provinces producing burley and native tobacco, shall be equivalent to the excess of the actual collection of Excise Taxes from tobacco products for the year under consideration over the calendar year 1996 as the base year, net of the incremental revenue collected from the increase in Excise Tax rates under R.A. No. 9334.