RMC No. 94-2025: Supplemental Policies on the Processing of Refund/Credit of Excise Tax Associated with Unused Internal Revenue Stamps for Cigarettes, Heated Tobacco Products and Vape Products

Key points

1. Checklist and Notice to Proceed. Manufacturers and importers submit the Checklist of Mandatory Requirements (Annexes A.1 and A.2, amending those of RMC No. 74-2024) to their RDO. They first secure a Notice to Proceed (Annex A.3.1) from the Excise Large Taxpayers Field Operations Division (ELTFOD).
2. Supporting documents. These include unused or bad order stamps arranged on A3-sized paper with a maximum of one hundred (100) pieces per sheet, and APO or LTS certifications. They also include the original Excise Tax return (BIR Form No. 2200-T) with proof of payment, and the Order Reference Number from the Enhanced Internal Revenue Stamp Integrated System.
3. Filing and pre-processing. Applications are filed within two (2) years from payment of the Excise Tax on the stamps. The ELTFOD pre-processes the claim within fifteen (15) days from complete submission, excluding the time the application is with APO, then issues the Notice to Proceed.
4. Stamps allowed. Refund or credit covers unused stamps from product cancellations, reclassification or production issues, and bad order stamps not surrendered on time under Section 8 of RR No. 18-2021. It also covers paid but unreleased factory defective stamps and unreleased approved replacements. Only original stamps surrendered in good condition and authenticated by APO qualify.
5. Processing period. Refund or credit is processed within one hundred eighty (180) days from submission of complete documents to the RDO, under Section 204(C) in relation to Section 229 of the NIRC.
6. Destruction and surrender. The processing office, with the ELTFOD, handles destruction and prepares a Proof of Destruction and Destruction Report. All unused or bad order stamps must be surrendered to the ELTFOD, whether the claim is filed or denied.

Who is affected

• Manufacturers and importers of cigarettes, heated tobacco products and vape products claiming Excise Tax refund or credit

Deadlines and effectivity

• Filing within two (2) years from payment of the Excise Tax
• ELTFOD pre-processing: fifteen (15) days from complete submission
• Refund or credit processing: one hundred eighty (180) days from complete documents