REVENUE REGULATIONS NO. 9-2014 issued on November 5, 2014 further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof, to wit: “SEC. 13. TRANSITORY PROVISIONS. – The following transitory provisions shall be strictly observed: (a) xxx (b) xxx (c) No later than December 1, 2014, all locally manufactured packs of cigarettes shall be affixed with the internal revenue stamps prescribed by these Regulations. (d) xxx (e) Effective March 1, 2015, all locally manufactured cigarettes found in the market shall be affixed with the said stamps. No imported cigarettes shall be found in the market without the new stamps effective April 1, 2015; provided, however, that even prior to such date, imported cigarettes should bear either the old stamps or the new stamps. (f) xxx”