BIR Issuances – RMC 41-2024

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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.


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.


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


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.

RMC No. 41-2024.pdf

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