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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 111 results: Memorandum Circulars on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 40-2024New and upgraded Internal Revenue Stamp design for cigarettes, heated tobacco products, and vapor productsMar 18, 2024View
RMC No. 26-2024Availability of BIR Form Nos. 2200-AN, 2200-A and 2200-T in the Electronic Filing and Payment System (eFPS)Feb 19, 2024View
RMC No. 21-2024Clarification on the answer to Question No. 31 of Revenue Memorandum Circular No. 49-2022 in relation to Revenue Regulations No. 4-2022, implementing Section 295(F) of the National Internal Revenue Code (Tax Code) of 1997, as amended by Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE ActFeb 7, 2024View
RMC No. 12-2024Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposesJan 22, 2024View
RMC No. 112-2023Clarifies the duty of the Food and Drug Administration to determine classification of beverages pursuant to Sec. 150-B of the NIRC of 1997, as amended, and as implemented by RR No. 20-2018Oct 17, 2023View
RMC No. 105-2023Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022Oct 10, 2023View
RMC No. 93-2023Publishes the Updated List of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposesSep 13, 2023View
RMC No. 84-2023Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2Aug 15, 2023View
RMC No. 78-2023Prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of heated tobacco products and vapor productsAug 4, 2023View
RMC No. 57-2023Publishes the updated list of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposesMay 19, 2023View
RMC No. 54-2023Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS)May 16, 2023View
RMC No. 49-2023Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewithMay 5, 2023View
RMC No. 35-2023Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022Mar 20, 2023View
RMC No. 21-2023Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufactureFeb 16, 2023View
RMC No. 20-2023Clarifies the provision of Section 5 of RMC No. 063-22 pertaining to the application of the three (3) primary taxable bases in applying the excise tax rates for automobilesFeb 8, 2023View
RMC No. 118-2022Publishes the full text of RA No. 11900 titled “An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products”Aug 8, 2022View
RMC No. 79-2022Publishes 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 purposesJun 10, 2022View
RMC No. 63-2022Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014Apr 28, 2022View
RMC No. 118-2021Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor productsDec 10, 2021View
RMC No. 108-2021Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramOct 19, 2021View
RMC No. 102-2021Prescribes 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. 18-2021Sep 23, 2021View
RMC No. 86-2021Circularizes the Memorandum of Agreement on Information Exchange and Reconciliation between Department of Energy, Bureau of Customs and Bureau of Internal RevenueJul 15, 2021View
RMC No. 75-2021Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposesJun 7, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMC No. 28-2021Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)Feb 26, 2021View