RMO No. 1-2023 — Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products
BUREAU OF INTERNAL REVENUE REPUBLIC OFTHE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City RECEIVED BUREAU OFINTERNALREVENUE RECORDS MGT.DIVISION 845AM JAN O 5 2023 AIN
December 9,2022
REVENUE MEMORANDUM ORDER NO. 1-2O23
SUBJECT Creation of Alphanumeric Tax Code (ATC) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products
TO All Collection Agents,Revenue District Officers and Other Internal Revenue Officers Concerned
OBJECTIVE
manufacture, sale, packaging, distribution, use and communication of vaporized nicotine and non- nicotine products,and novel tobacco products, the following ATCs are hereby created products pursuant to the implementation of RA No. 11900, an Act regulating the importation To facilitate the proper identification and monitoring of payment for excise tax on novel tobacco
ATC Description Tax Rate Legal Basis BIR Form No.
XT210 Excise Taxes
Novel Tobacco Products
Effective January 01, 2023 Effective August 10,2022 P2.50/kg P2.60/kg RR No.14-2022 RA No.11900/ 2200-T
XT220 Tobacco Inspection Fees
Novel Tobacco Products 10.03/kg
I REPEALING CLAUSE:
herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent
EFFECTIVITY:
This RMO shall take effect immediately.
B-3 Comprissioner of Internal Revenue ROMEO D.LUMAGUT,JR 001129
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