Summary
RMC No. 35-2024 provides policies for brand registration and for submitting packaging labels and a product composition/formulation sheet as an added requirement for proper tax classification of Vapor Products, pursuant to Section 4 (C) of RR No. 14-2022.
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Key points
- Formulation sheet with application. Brand registration applications include a product composition/formulation sheet stating the specific type of nicotine used, nicotine salt or freebase nicotine, and an Affidavit signed by the chemist or pharmacist.
- Signing and format. A chemist or pharmacist signs the sheet with a license number, in the format of Annex A of the Circular. The sheet is final once submitted to the Excise Large Taxpayers Regulatory Division.
- Limits on revisions. Packaging labels may be revised only to update Graphic Health Warning templates required by the Department of Health, or to change the registered address supported by an updated BIR Certificate of Registration (BIR Form No. 2303). Previously submitted labels and formulation sheets cannot be withdrawn.
Who is affected
- Applicants for brand registration of Vapor Products
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.