Summary
RMC No. 41-2024 prescribes policies, guidelines and procedures for affixing internal revenue stamps on cigarettes, heated tobacco products and vapor products, with a schedule for the transition to the 4th Generation stamp design.
Key points
- 3rd Generation stamps (VINTA). The last day of ordering is April 30, 2024 and the last day of approving orders is May 2, 2024. The last day of releasing orders is May 17, 2024, and placing orders is suspended from May 1, 2024 to May 7, 2024.
- Affixture and market validity. The last day of affixture is November 18, 2024 for locally manufactured products and January 17, 2025 for imported products. The last day of validity of cigarettes and heated tobacco in the market is June 17, 2025.
- 4th Generation stamps (TAMARAW). Ordering starts May 8, 2024, and release of stamp orders starts May 17, 2024.
Who is affected
- Importers and local manufacturers of cigarettes, heated tobacco products and vapor products
Deadlines and effectivity
- Last day of ordering 3rd Generation stamps: April 30, 2024
- Ordering of 4th Generation stamps starts May 8, 2024
- Last day of affixture: November 18, 2024 (local) and January 17, 2025 (imported)
- 3rd Generation stamped products valid in market until June 17, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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