RMC No. 102-2021: Prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021

Key points

1. Last ordering of 2nd Generation stamps. The last day to order 2nd Generation stamps is September 25, 2021, and the last day to approve those orders is September 28, 2021. The last stamp orders are released on October 10, 2021 or 15 days from BIR approval.
2. Suspension and new ordering. Placing stamp orders is suspended from September 26 to October 12, 2021. The first day to order 3rd Generation stamps is October 13, 2021, and releases start on October 29, 2021 or 15 days from BIR approval.
3. Validity of 2nd Generation stamps. 2nd Generation stamps stay valid in the market until September 29, 2022, subject to extension if warranted.
4. Last affixture, local products. For locally manufactured products, 2nd Generation stamps released by APO before September 26, 2021 may be affixed until March 26, 2022. Stamps released after that date may be affixed within six (6) months from APO release.
5. Last affixture, imported products. For imported products, stamps released before September 26, 2021 may be affixed until May 26, 2022. Stamps released after that date may be affixed within eight (8) months from APO release.

Who is affected

• Importers and local manufacturers of cigarettes, heated tobacco products and vapor products

Deadlines and effectivity

• Suspension of orders: September 26 to October 12, 2021
• First order of 3rd Generation stamps: October 13, 2021
• 2nd Generation stamps valid until September 29, 2022