RMC No. 93-2023 — 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
September 4, 2023
REVENUE MEMORANDUM CIRCULAR NC a2-2023
SUBJECT : Publishing the Updated List of Registered Manufacturers/Importers/ Heated Tobacco Products, Vapor Products and Novel Tobacco Products and Integration of the Requirements for Compliance Purposes Exporters with the Corresponding Product Brands/Variants of Cigarettes.
TO All Internal Revenue Officers and Others Concerned
This Circular is hereby issued to intensify the campaign of the Bureau of Internal Revenue against
Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, 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
the following categories: Heated Tobacco Products, Vapor Products and Novel Tobacco Products as of August 31, 2023 reflecting
1. Manufacturers of Locally Produced Cigarettes (Domestic) (Annex "A") 2.Manufacturers of Locally Produced Cigarettes (Export) (Annex "B); 3. 4 PEZA-Registered Manufacturers of Cigarettes (Annex "C"); 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").
the BIR website. As required under Revenue Regulations (RR) No. 7-2021 and RR No. 14-2022, 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. and novel tobacco products after August 31, 2023 shall be included in the updated list of such entities in Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Newly registered manufacturers/importers of cigarettes, heated tobacco products, vapor products.
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 Heaith Warning and the
Circular as wide a publicity as possible. All internal revenue officiais, employees and others concerned are hereby enjoined to give this
BUREAU OF INTERNALREVENUE
FATiS
SEP 13 2023 l0:00am c ssioner of Internal Revenue LUME GUI,JR
D RECORDS MGT. DIVISION WC 013806
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