BIR Issuances – RMC 40-2024
The BIR announced the New and Upgraded Internal Revenue Stamp Design for Cigarettes, Heated Tobacco Products, and Vapor Products in connection with the Implementation of the Enhanced Internal Revenue Stamps Integrated System (eIRSIS) under the Terms of Reference (TOR) of the Memorandum of Agreement (MOA)
Revenue Memorandum Circular (RMC) No. 40-2024
18 March 2024
The Terms of Reference (TOR) of the Memorandum of Agreement (MOA) requires that the stamp design be modified and upgraded every three (3) years, to wit:
“Section 4.6.3.4 Submission of Proposed Design of the Internal Revenue Stamp
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Within three (3) years from the time the last Stamp design was distributed to various tobacco manufacturers, modify and upgrade the design of the Stamp, subject to final approval by the BIR and at no additional cost of the stamp.”
CLASSIFICATION OF INTERNAL REVENUE STAMPS
The classification of the internal revenue stamps shall be as follows:
| Tobacco Product | Tax Classification | Ten (10) Colors | |
| Cigarettes | Domestic | Packed by 20s | Dark Green |
| Packed by 10s | Green | ||
| Imported | Packed by 20s | Brown | |
| Packed by 10s | Ochre | ||
| Export | Packed by 20s | Dark Blue | |
| Packed by 10s | Blue | ||
| Heated Tobacco Products | Domestic | Lavender | |
| Imported | Red | ||
| Export | Violet | ||
| Vapor Products | Peach | ||
BIR emphasized that the new and upgraded tobacco excise stamps would address the need to improve functionality of the original internal revenue stamp implemented under Revenue Regulations No. 7-2014, as amended.
EFFECTIVITY
Implementation of the new and upgraded internal revenue stamp design shall take effect on JUNE 1, 2024.
All manufacturers and importers of Cigarettes, Heated Tobacco Products, and Vapor Products shall comply with the requirements provided under Revenue Regulations (RR) No. 18-2021 on the affixture of internal revenue stamps and the use of eIRSIS.
Copy of the RMC can be accessed thru the link below.
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