RMC No. 128-2020 — Circularizes Joint Memorandum Circular (JMC) No. 003.2020 (Implementing Rules and Regulations of Heated Tobacco Products and Vapor Products as Prescribed by Republic Act Nos. 11346 and 11467) Digest | Full Text | Annex A

ffi.I REPUBLIC OF THE PHILIPPINES VI!I\ BUREAII OF I NTERNAL REVENUE DEPARIMENT OF FINANCE ) N \-rIT W BUREAU OF INTERNAL REVENUE ffiNl i'{2fr#' Hllli Quezon City IRffi RECO RD S MGT. DIVISIOI.i Novemb er 27, zo2o . REVENUE MEMORANDUM CIRCULAR NO. IL8 LO LO SU BJECT : circularizing Joint Mernorandum circurar (JMc) No. oo3.zo2o lmplementing Rules and Regulations of Heated Tobacco products and Vapor Products as Prescribed by Republic Act (RA) Nos. 11346 and r467 TO : All lnternal Revenue officers and others concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith as Annex "A" is the Joint Memorandum Circular (JMC) between the Department of Finance, Department of Heatth, Department of Budget and Management, Bureau of lnternal Revenue and Philippine Health lnsurance Corporation to implement the provisions of Sectio n t7 of RA No. tt346 and Section tz of RA No. 1467. All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. D. N& gtr I H REA, LT S -Exci s el b sm I CAESAR R. DULAY Commissioner of lnternal Revenue 038 2 6 3