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Revenue Memorandum Circular · RMC

RMC No. 118-2022

To publish the full text of Republic Act No. 11900, 'An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products'.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
118
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 118-2022 (August 8, 2022) publishes the full text of RA No. 11900, which regulates the importation, manufacture, sale, packaging, distribution, use, and communication of vaporized nicotine and non-nicotine products and novel tobacco products. The circular highlights the BIR's mandate to issue revenue regulations prescribing a floor/minimum price for these products (taking into account excise tax, VAT, and a reasonable production cost), the BIR's power to order recall, ban, or seizure of unregistered products (including those sold online) without prejudice to tax collection under RA 8424 and RA 10863, and joint DTI-BIR duties to deploy tools ensuring only registered products reach the market and to maintain a monthly-updated website list of registered brands eligible for online sale.