Revenue Memorandum Circular · RMC
RMC No. 35-2023
To clarify that the eighteen (18)-month transitory period in RA No. 11900, as reiterated in its IRR and RR No. 14-2022, applies only to the requirements of Product Standards and Product Registration, while the rest of the executory provisions of the law, or the other requirements, are effective immediately.
- Document type
- RMC
- Number
- 35
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 35-2023 clarifies that the eighteen (18)-month transitory period under RA No. 11900 (Vaporized Nicotine and Non-Nicotine Product Regulation Act), as reiterated in its IRR and RR No. 14-2022, applies only to the requirements of Product Standards and Product Registration; all other executory provisions of the law are effective immediately. These immediately effective requirements include BIR registration of the business as manufacturer or importer (including online sellers or distributors), BIR registration of brands and variants, e-marketplaces/e-commerce platforms allowing only DTI- and BIR-registered sellers, and conspicuous posting of required government certificates and approvals on websites/landing pages and in brick-and-mortar stores. Non-compliance shall warrant the imposition of the corresponding penalties prescribed therein.