BIR Issuances – RMC 41-2024
The BIR announced the Policies and Guidelines on the Launching of the 4th Generation Internal Revenue Stamps for Purposes of Ordering and Inventory Planning of Importers and Local Manufacturers of Cigarettes, Heated Tobacco Products, and Vapor Products
Revenue Memorandum Circular (RMC) No. 41-2024
18 March 2024
This Circular is being issued to taxpayers and others concerned on Revenue Regulations (RR) No. 18-2021, Section 4(H) of RR No. 14-2022, and Revenue Memorandum Circular (RMC) No. 105-2023 prescribing the policies, guidelines, and procedures relative to the affixture of internal revenue stamps for Cigarettes, Heated Tobacco Products, and Vapor Products.
SCHEDULE
The following schedule shall serve as the guidelines during the transition period and the roll-out of the 4th Generation Design of Internal Revenue Stamps.
I. 3rd GENERATION STAMPS (VINTA)
| Particulars | Date |
| a. Last day of ordering | April 30, 2024 |
| b. Last day of approving stamp orders | May 2, 2024 |
| c. Last day of releasing stamp orders | May 17, 2024 |
| d. Period of suspension in placing stamp orders | May 1, 2024 to May 7, 2024 |
| e. Last day of affixture for: | |
| i. For locally manufactured products | November 18, 2024 |
| ii. For imported products | January 17, 2025 |
| f. Last day of validity of cigarettes and heated tobacco products in the market | June 17, 2025 |
II. 4TH GENERATION STAMPS (TAMARAW)
| Particulars | Date |
| a. First day of ordering | May 8, 2024 |
| b. Start of releasing stamp orders | May 17, 2024 |
Copy of the RMC can be accessed thru the link below.
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