RMC No. 79-2022: Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposes

Key points

1. Categories in the list. The list covers cigarette brands of PEZA-registered, export and domestic local manufacturers, importers of cigarette brands and heated tobacco products, and manufacturers and importers of vapor products.
2. Newly registered articles. Excisable articles registered after May 31, 2022 are added to the list on the BIR website within thirty (30) days from registration, or based on the taxpayer’s official notification of market availability.
3. Floor price per pack of cigarettes. Under RR No. 7-2021, the floor price is the production cost of the cheapest brand plus Excise Tax and VAT, based on Sworn Declarations. The Circular computes it as P18.65 net cost, plus P55.00 Excise Tax (total P73.65), plus P8.84 VAT, giving P82.49.
4. Other product requirements. Products must carry the Graphic Health Warning and BIR Tax Stamps, except vapor products, for which IRSIS stamps are not yet available in the system.
5. Unauthorized or illicit products. A product is unauthorized or illicit and subject to seizure or apprehension if it is not on the list, has no BIR Tax Stamp, lacks the graphic health warning, or is priced below the floor price.

Who is affected

• Manufacturers and importers of cigarettes, heated tobacco and vapor products

Deadlines and effectivity

• List as of May 31, 2022
• New registrations added within thirty (30) days from registration