RR No. 9-2015: Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS)

Key points

1. Export cigarettes. Cigarettes manufactured for export comply strictly with existing BIR rules on brand registration, manufacture, import, use and withdrawal of raw materials, work in process and finished products, labels and posting of export bonds. Labels must state clearly that the cigarettes are strictly for sale in the country of destination for which manufacture was allowed, and must not resemble labels of cigarettes sold in the Philippines.
2. Proof of shipment. Manufacturers provide proof that the cigarettes were shipped to the authorized country of destination. The proof is a certified true copy of the bill of lading and/or shipping manifest identifying the quantity (number of packs), the brand and the country of destination.
3. Stamp codes. Export cigarettes are given the range of Unique Identifier Codes (UICs) of internal revenue stamps through IRSIS. The range released to the local manufacturer-exporter is reported to the BIR through IRSIS.
4. Constructive affixture. Payment of Three Centavos (P 0.03) per piece of internal revenue stamp by the local manufacturer-exporter is considered constructive affixture of the stamps on cigarettes for export.
5. Unstamped cigarettes. Cigarettes found in any area in the Philippines without an internal revenue stamp are presumed withdrawn without payment of the excise tax due. They are subject to the penalties under the NIRC, as amended, and related rules and regulations.

Who is affected

• Manufacturers of cigarettes for export
• Local manufacturer-exporters