RMC No. 51-2025 — Publishing the updated list of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products with the corresponding products/brands/variants and integration of the requirements for compliance purposes Digest | Full Text | Annex A | Anne

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues For Nation-Bullding April 29, 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 5 1 - 2 0 2 5

SUBJECT : Publishing the Updated List of Registered Manufacturers/Importers/

Requirements for Compliance Purposes Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the

TO All Internal Revenue Officers and Others Concerned

Revenue against illicit tobacco products. For the information and guidance of all internal This Circular is hereby issued to intensify the campaign of the Bureau of Internal

revenue officials, employees and others concerned, attached herewith are Annexes "A" to "H" reflecting the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars and Chewing Tobacco Products as of Aprii 29, 2025 reflecting the following categories:

1 2 3. Manufacturers of Locally Produced Cigarettes (Export) (Annex "B"); PEZA-Registered Manufacturers of Cigarettes (Annex "C"); Manufacturers of Locally Produced Cigarettes (Domestic) (Annex "A")

4 Importers of Cigarettes (Annex "D"); 5 Manufacturers of Vapor Products (Annex "E"): 6 Importers of Vapor Froducts (Annex "F") ( BUREAY OF INTERNAL REVenUE 1 MANgEmENt DIvISIOr 1. Importers of Heated Tobacco Products (Annex "G"): Arat 8. 9. Importers of Novel Tobacco Products (Annex "I") Manufacturers of Novel Tobacco (Annex "H") MAY 13 2025 10. Manufacturers of Cigars (Annex "J"): 11. Importers of Cigars (Annex "K"); ADMIN uNIt- M 2:30 12. Manufacturers of Chewing Tobacco (Annex "L); and 13. Importers of Chewing Tobacco (Annex "M")

Newly registered manufacturers/importers of cigarettes, heated tobacco products, yapor products, novel tobacco products, cigars and chewing tobacco products after April 29, 2025 shall be included in the updated list of such entities in the BIR website. As required under Revenue Regulations (RR) No. 3-2006, RR No. 7-2021 and RR No. 14-2022.

Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars and Chewing Tobacco Products must comply with the requisite registration of brands and variants thereof within six (6) months from the date of release of this Circular to avoid penalties for noncompliance.

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

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

Commissioner o ROMET JMAGRJR. Hnternal/Revenue

D

RECORDS MANAGEMENT DIVSION BUREAU OF INTERNAL REVENUE

MAY 13 2025

BY: ADMIN UNIT - 2 TIME: Z:30

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000; 8959-7676 Website: www.bir.gov.ph