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Showing 14 results: BIR issuances under RA 11346
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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 | Oct 27, 2025 | View |
| RR No. 16-2024 | Prescribing the updated floor price of Cigarette, Heated Tobacco, and Vapor Products pursuant to Sections 144 (B) and (C) and 145 (C) of the NIRC of 1997, as amended | Sep 16, 2024 | View |
| RMC No. 78-2023 | Prescribes 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 products | Aug 4, 2023 | View |
| RMC No. 49-2023 | Updates 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 therewith | May 5, 2023 | View |
| RMC No. 21-2023 | Clarifies 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 manufacture | Feb 16, 2023 | View |
| RR No. 14-2022 | Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products | Nov 11, 2022 | View |
| RR No. 18-2021 | Prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes | Sep 10, 2021 | View |
| RR No. 7-2021 | Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection | May 18, 2021 | View |
| RMC No. 34-2021 | Prescribes 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, 2021 | View |
| RMO No. 6-2021 | Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467 | Jan 21, 2021 | View |
| RMC No. 128-2020 | Circularizes Joint Memorandum Circular (JMC) No. 003.2020 (Implementing Rules and Regulations of Heated Tobacco Products and Vapor Products as Prescribed by Republic Act Nos. 11346 and 11467) | Dec 7, 2020 | View |
| RMO No. 20-2020 | Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351 | Jul 8, 2020 | View |
| RMC No. 24-2020 | Provides the transitory procedures for compliance with the Administrative Rrequirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act (RA) No. 11346, as further amended by RA No. 10963 and for other purposes, as further amended by RA No. 11467 | Mar 6, 2020 | View |
| RMC No. 92-2019 | Publishes the full text of the RA No. 11346 entitled "An Act Increasing the Excise Tax on Tobacco Products Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of Provisions on Articles Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Sugar-Sweetened Beverages, Alcohol, Tobacco, Heated Tobacco and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288(B) and 288(C), and Creating New Sections 263-A, 265-B and 288-A of the NIRC of 1997, as Amended by RA No. 10968 and for Other Purposes" | Sep 5, 2019 | View |