REVENUE REGULATIONS NO. 9-2008 issued on September 12, 2008 prescribes the manner of computing the basis of the fifteen percent (15%) allocable share of the beneficiary provinces in the Excise Tax collection from locally manufactured Virginia-type cigarettes under Republic Act No. 7171 entitled “An Act to Promote the Development of the Farmers in the Virginia Tobacco-Producing Provinces”. The computation of the 15% share of the beneficiary provinces shall be based on the actual Excise Taxes collected annually from locally manufactured Virginia-type cigarettes. It shall apply on the Certifications to be issued by the BIR on Excise Taxes collected from locally manufactured Virginia-type cigarettes beginning calendar year 2008.