Revenue Memorandum Circular · RMC
RMC No. 93-2023
To publish 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 as of August 31, 2023, and to integrate the requirements for compliance purposes.
- Document type
- RMC
- Number
- 93
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 93-2023 (September 13, 2023) publishes the updated list of registered manufacturers, importers, and exporters of cigarettes, heated tobacco products, vapor products, and novel tobacco products, with their product brands/variants, as of August 31, 2023. The list covers eight categories, including domestic and export cigarette manufacturers, PEZA-registered cigarette manufacturers, and importers of cigarettes, vapor, heated tobacco, and novel tobacco products. Newly registered manufacturers/importers after August 31, 2023 will be included in the updated list on the BIR website. Citing RR No. 7-2021 and RR No. 14-2022, the Circular requires registration of brands and variants within six (6) months from its release to avoid penalties, and requires compliance with the Graphic Health Warning and affixing of BIR Tax Stamps, except for vapor and novel tobacco products for which Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available.