RMC No. 35-2023: Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022

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Summary

RMC No. 35-2023 clarifies that the eighteen (18)-month transitory period in RA No. 11900, its IRR and RR No. 14-2022 covers only Product Standards and Product Registration. The other requirements take effect immediately.

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Key points

  1. Scope of the transitory period. Under Section 2, Rule XVII of the IRR, manufacturers, distributors, importers and retailers of Vaporized Nicotine and Non-Nicotine Products and Novel Tobacco Products get 18 months from the IRR issuance to comply with product standards and registration. Rules X and XI of the IRR contain those requirements.
  2. Immediately effective requirements. These include BIR registration as manufacturer or importer, including online sellers or distributors, and BIR registration of brands and variants. They also include limiting e-marketplaces and similar platforms to DTI and BIR registered sellers.
  3. Posting of certificates. Registered sellers must post their government certificates and approvals conspicuously, on the landing page of their own websites or selling platforms and in their brick-and-mortar stores.
  4. Penalties. Non-compliance with these and the other requirements of RA No. 11900, its IRR and RR No. 14-2022 carries the penalties prescribed there.

Who is affected

  • Manufacturers, importers, distributors and retailers of Vaporized Nicotine and Non-Nicotine Products and Novel Tobacco Products
  • E-marketplaces and e-commerce platforms

Deadlines and effectivity

  • Eighteen (18)-month transitory period for product standards and registration only
  • Other requirements effective immediately

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.