BIR Issuances – RMC 40-2024

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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 Submission of Proposed Design of the Internal Revenue Stamp

xxx xxx xxx

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.”


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.


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.

RMC No. 40-2024.pdf

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