RMC No. 85-2026 — Publishing 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, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance Purposes Digest | Full Text | Annex A | Annex B | Annex C | Anne

REPUBLIC OF THE PHILIPPINES v DEPARTMENT OF FINANCE BAGONC BUREAU OF INTERNAL REVENUE P'L'P'NAS Bringing ln Revenues for Nation-Building April 1,2026 REVENUEMEMORANDUMCIRCULARNO.() B 5 -2 026 SUBJECT Publishing the Updated List of Registered ManufacturersAmporters/ TO Exporters with the Corresponding Products/BrandsAy'ariants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance Purposes All Internal Revenue Officers and Others Concerned This Circular is hereby issued to intensify the campaign of the Bureau of Internal Revenue against illicit tobacco products. For the information and guidance of all intemal revenue officials, employees and others concemed, attached herewith are Annexes "A" to "N" reflecting the Updated List of Registered Manufacturers/lmporters/Exporlers with the corresponding products/brands/variants ofcigarettes, heated tobacco products, vapor products, novel tobacco products, cigars, smoking tobacco products and chewing tobacco products as of March 3 1, 2026 retlecling the following categories: 1 Manufacturers of Locally Produced Cigarettes (Domestic) (Annex "A"); 2 Manufacturers of Locally Produced Cigarettes (Export) (Annex "B"); 3 PEZA-Registered Manufacturers of Cigarettes (Annex "C"); 4 Importers of Cigarettes (Annex "D"); u)ia 5 Manufacturers ofVapor Products (Annex "E"); =a>62; 86i i 6 Importers ofVapor Products (Annex "F"); ol. t- 7 Importers of Heated Tobacco Products (Annex "G"); za.zs Gaeaa\Tl .: O) gLJi? ooO 8 Manufacturers ofNovel Tobacco Products (Annex "H") r-'{ Oo crj I Importers ofNovel Tobacco Products (Annex "I"); J 10. Manufacturers ofCigars (Annex "J"); ro!:2 I I . Imporlers ol Cigars (Annex "K"); 4,-* 12. Manufacturers of Chewing Tobacco Products (Annex "L"); d:i:-, 13. lmporters of Chewing Tobacco Products (Annex "M"); and f.\ u-,r 14. Importers of Smoking Tobacco Products (Annex "N"). Newly registered manut'acturers/importers/expofters of cigarettes, heated tobacco products. vapor products, novel tobacco products, cigars, smoking tobacco products and BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www.bir.gov.ph Trunkline: 8981-7000 i 8929-7676

chewing tobacco products after June 30,2026 shall be included in the updated list of such entities in the BIR website. As required under Revenue Regulations (RR) No. 3-2006, RRNo. 7 -2021 and RR No. 14-2022, Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products must comply with the requisite registration ofbrands and variants thereof within six (6) months from the date of release of this Circular to avoid penalt ies lor noncompliance. Furthermore, the products must comply with the requirement on Graphic Health Warning and the affixing of BIR Tax Stamps except novel tobacco products, cigars, smoking tobacco products and chewing tobacco products for which Intemal Revenue Stamps Integrated System (lRSlS) stamps are not yet available in the system. . Al[ internal revenue offrcials, employees and others concemed are hereby enjoined to give this Circular as wide a publicity as possible. '. CHARLITO MARTIN R. MEND Commissioner ol Intemal Revenue 'l JUL 31 2020 ,,w ,,,ltl11gr|. D-7 00000497