revenue_memorandum_circular RMC No. 57-2023RMC No. 57-2023 2023-05-19

RMC No. 57-2023 — Publishes the updated list of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

May 16, 2023

REVENUE MEMORANDUM CIRCULAR NO.57- 202 3

SUBJECT: Publishing the Updated List of Registered Manufacturers/Importers/ Integration of the Requirements for Compliance Purposes Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products and

TO All Internal Revenue Officers and Others Concerned

illicit tobacco products. For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith are Annexes "A-H" reflecting the Updated List of Registered This Circular is hereby issued to intensify the campaign of the Bureau of Internal Revenue against

Heated Tobacco Products, Vapor Products and Novel Tobacco Products as of May 15, 2023 reflecting the following categories: Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes,

3. I 2 Manufacturers of Locally Produced Cigarettes (Export) (Annex "B"); Manufacturers of Locally Produced Cigarettes (Domestic) (Annex " A"): PEZA-Registered Manufacturers of Cigarettes (Annex "C"); 4 Importers of Cigarettes (Annex "D"): 5 Manufacturers of Vapor Products (Annex "E"); 6. Importers of Vapor Products (Annex "F"); 7. Importers of Heated Tobacco Products (Annex "G"); and 8.Importers of Novel Tobacco Products (Annex "H").

and novel tobacco products after May 15, 2023 shail be included in the updated list of such entities in the Newly registered manufacturers/importers of cigarettes, heated tobacco products, vapor products,

BIR website. As required under Revenue Regulations (RR) No. 7-2021 and RR No. 14-2022, (6) months from the date of release of this Circular to avoid penalties for noncompliance. Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products must comply with the requisite registration of brands and variants thereof within six

affixing of BIR Tax Stamps except for vapor products and novel tobacco products for which Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available in the system. Furthermore, the products must comply with the requirement on Graphic Health Warning and the

Circular as wide a publicity as possible. All internal revenue officials, employees and others concerned are hereby enjoined to give this

D BUREAU OF INTFRNAI REVENUE CVY :80 MAY 19"20Z3 I p ssioner Of Internal Revenue 007932 VA t

RECORDS MGIDIVISION

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