RR No. 9-2015 — Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) (Published in Manila Bulletin on September 4, 2015)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUNTAU OP INTLA RECORDS.MGT.DISIO RECEIVED 2er 02 a5 113p.M. Meo

Date: September 2. 2015

Revenue reGULatiON nO. 9 - 20/5

SUBJECT Amending Section 9 of Revenue Regulations No. 7-2014 Prescribing the Affixture of internal Revenue Stamps on Imported and Locally Manufactured

Cigarettes and the Use of the Internal Revenue Stamp Integrated System.

TO All Internal Revenue Officials, Empioyees and Others Concerned

SECTION 1. SCOPE -- Pursuant to Section 244, in relation to Section 245, of the National Internai Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promuigated in order to amend the provisions of Revenue Regulations No. 7- 2014 reguiring the affixture of internal revenue tax stamps on locally manufactured cigarettes whose brands and labels are registered with the Bureau of Internal Revenue strictiy for export only.

SECTION 2. AMENDATORY PROVISIONS. - Section 9 of Revenue Reguiations No. 7-2014 is hereby amended to read as follows:

"SECTION 9. AFFIXTURE OF STAMPS. - Subject to the transitory provisions of Section 13 hereof, and except as provided herein_all importations and removals from the piace of production of cigarettes shall be affixed with the internai revenue stamps prescribed by these regulations.

Cigarettes manufactured for exports shall (a) comply strictly with all existing BIR rules and regulations relating to registration of brands manufacture import,utilization and withdrawal of raw materials, work in process and finished products, labels and posting of export bonds, among others:i(b) have (abels stating clearly that the cigarettes is strictly for sale in the country of destination for which it was allowed to be manufactured for: (c) have labels that are iot similar in any way to o the labels of cigarettes sold in the Philippines ; and (d) provide proof that the cigarettes authorized for manufacture to a foreign destination were actually shipped to the country of destination for which it was authorized to be manufactured for as evidenced by a certified true copy of the bill of Iading and/or shipping manifest clearly identifyin the guantity (as to number of packs) and brand of cigarettes actually A IPTNCT I is cleariy identified.These cigarettes manuf be provided the range of UICs of internal revenue stamps,thrt 1H esforexport and said UIC shall be released to ICCC hatthe price of Three CentavosP0.03 cigarettes fon

export, shall be paid by the loca he pavme eof shail be considered constructive 0N0nISf tes for

export Providedfinally 0 the loca

manufacti urer-exporter shall be re H thru IRSIS, pursuant to the provisions of the following Section of thes e Regulations NTERNAL COMMUNICATIONS DIVISION REGU U OF INTERNAL REVENUE

SEPU3 2015

container of the cigarettes (e.g. hard pack, soft pack, tin can, etc.), regardless of the of the sticks of cigarettes without breaking the said stamp, before the immediate The internal revenue stamp shall be affixed at the upper portion of the immediate number of sticks contained therein, overiapping the intended opening of the immediate container in such a manner as to effectively seal the container and prevent the removal container is wrapped in cellophane or transparent wrapper. However, for containers of cigarettes with pictogram, the internal revenue stamp may be affixed at the side

effectively seal the container and prevent the removal of the sticks of cigarettes without breaking the said stamp, before the immediate container is wrapped in cellophane or transparent wrapper. Moreover, the internal revenue stamp shall be affixed on the overlapping the intended opening of the immediately container in a manner as to

cigarette container in a manner without violating the health warning requirements prescribed under existing iaw, rules and regulations.

In order to facilitate the monitoring of internai revenue stamps duly issued to the to the immediate containers of cigarettes on a first-in-first-out (FIFO) basis. importers and local manufacturers by the BIR, through APO, the stamps shall be affixed

Revenue Code as amended and rules and regulations promulgated relating thereto. affixed shall be presumed to have been withdrawn without the payment of the excise tax Any cigarettes found in any area in the Philippines without any internal revenue stamp due thereon, and shall be subiect to the penalties provided for in the National Internal

SECTION 3. REPEALING CLAUSE. - The provisions of any existing regulations, rulings or orders, or portions thereof inconsistent with the provisions of these Reguiations are hereby revoked, repealed or amended accordingly.

SECTION 4. EFFECTIVITY. - These Regulations shall take effect fifteen (15) days immediately after publication thereof in leading newspaper of general circulation.

CESARV.PURISIMA

Recommending approval Secretary of Finance 027503

D KIM S. JACINTO-HENARES Commissioner of Internal Revenue 034811 DURTAU OF INTERNAL RFTRT RECORDE MGT DIYSION RECEIVED SY 02G 4:1301 Ug

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