BIR Issuances – RMC No. 23-2025

Revenue Memorandum Circular No. 82-2025

Date Posted (BIR Website):  September 10, 2025

Effectivity: Immediately

Publishing the updated list of registered entities and their corresponding brands/variants of tobacco-related products, and to integrate compliance requirements for manufacturers, importers, and exporters.

I.     Purpose

1. 1. Issued to strengthen BIR’s campaign against illicit tobacco products.
   2. Provides an updated registry of manufacturers, importers, and exporters of tobacco and related products.
   3. Serves as reference for compliance and enforcement.

II.     Scope

The updated list (as of August 30, 2025) covers the following categories:

1. Manufacturers of locally produced cigarettes (domestic) – Annex A
2. Manufacturers of locally produced cigarettes (export) – Annex B
3. PEZA-registered manufacturers of cigarettes – Annex C
4. 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
8. Manufacturers of novel tobacco products – Annex H
9. Importers of novel tobacco products – Annex I
10. Manufacturers of cigars – Annex J
11. Importers of cigars – Annex K
12. Manufacturers of chewing tobacco products – Annex L
13. Importers of chewing tobacco products – Annex M
14. Importers of smoking tobacco products – Annex N

III.     Compliance Requirements

1. 1. Registration of Brands/Variants
      
      1. 1. 1. Required under RR No. 3-2006, RR No. 7-2021, and RR No. 14-2022.
            2. All manufacturers/importers/exporters must register their product brands and variants within six (6) months from the release of this Circular.
            3. Non-compliance will result in penalties.
   2. Graphic Health Warning (GHW)
      Products must comply with mandatory health warning labels.
   3. BIR Tax Stamps Requirement
      a.   Applicable to most tobacco and vapor products.
      b.   Exceptions: Novel tobacco products, cigars, and chewing tobacco (IRSIS stamps not yet available for these categories).
      
      
   4. Continuous Updating
      Newly registered entities (after August 30, 2025) will be included in the updated list published on the BIR website.

IV.     Effectivity and Publicity

1. Effective immediately upon signing.
2. BIR officials and employees are directed to give this Circular wide publicity to ensure compliance.

You may access the full version of this RMC and related Annexes through the links below.