RMC No. 102-2021 — Prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021 Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARIMENT OF FINANCE BUREAU OF INTERNAL RXVENUE Septenrber 21^2021 REVENUE MEMORANDUM CIRCULAR NO, IO2- ULI SUBJECT Policies and Guidelines on the Launching of tlhe 3'd Generation lnternal TO Revenue Stamps for Purposes of Ordering and Inventory planning of Importers and Local Manufacturers of Cigarettes, Heated Tobacco Products and vapor Products Due to the Effectivity and Implementation of Revenue Regulations (RR) No. 18-2021 All Internal Revenue Officials and Others Concerned Forthe infbrmation and guidance of all concerned, the foltowing schedule shall serve as the guidelines during the transition period for the launching of the 3'd Generation Design of lnternal Revenue Stamps: Last day of ordering for the 2nd Generation Internal September 25,2A21 Revenue Stamps September 28,2021 Last day of approving the stamp orders October 10,2021 or 15 days from the date ol Releasing of last stamp orders of 2nd Generation approval of the stamp order by the BIR September 26 to October 12,2021 stamps October 13,2021 Period of suspension in placing stamp orders October 29,2A21 or 15 days from the date of First day of ordering for the 3'd Generation lnternal approval of the stamp order by the BIR Revenue Stamps September 29,2A22 Stalt of releasing stamp orders of 3'd Generation March 26.2022 stamps Six (6) months frorn date of release of stalrps by APO Last day of validity of 2nd Generation Internal May 26,2022 Revenue Stamps in the market subject to extension, if warranted Eight (8) months from date of release of Last day for the affixture of 2nd Generation stamps for locally manufactured products stamps by APO i. Stamps release by APO prior to September 26, 2021 ii. Stamps release after September 26,2021 Last day for the affixture of 2'd Generation stamps for irnporled products i. Stamps release by APO prior to September 26, 2021 ii. Stamps release after September 26,2021 All concerned are hereby enjoined to be guided accordingly anclgive this Circular as rvide a publicity as possible. Jg,ro^^Ar*a.v CAESiAR R. DULAY Commissioner of Internal Revenue D-6 Itn-6 04s766 l 1!iL rtl