RMO No. 33-2016: Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS)

Summary

RMO No. 33-2016 prescribes the policies and procedures for ordering, distributing, affixing and monitoring internal revenue stamps through the Internal Revenue Stamp Integrated System (IRSIS). It also replaces the existing stamps on imported cigarette products.

Key points

1. Enrollment and payment. Concerned taxpayers or their representatives, and BIR personnel, get briefings and training on IRSIS before implementation. Excise Tax payment for stamp orders is made only through eFPS, so taxpayers must be enrolled in eFPS.
2. Approval and orders. The Chief, ELTFOD is the Authorized Revenue Official for approving IRSIS enrollment, stamp orders, and requests to replace spoiled or bad order stamps at the price prevailing at original ordering. Orders placed in the Stamp Ordering Module by 12:00 nn. or within the working day, whichever is earlier, are processed, and approved orders can no longer be cancelled or changed.
3. Ledger balances and release. Correct Excise Tax deposit and payment balances, including Product Replenishment Certificates, must be uploaded to each taxpayer’s IRSIS ledger before the first order is placed and approved. A revenue personnel or ROOP at APO witnesses and attests to the release of stamps.
4. Export cigarettes and payment form. For locally manufactured cigarettes for export, ELTFOD encodes Excise Tax payment details through the Product Replenishment Debit Memo under RR No. 3-2008. Additional tax paid on BIR Form No. 0605 must state the phrase “Product Replenishment” in the Others/Specify box and one of these ATCs: XT040 for cigarettes packed by hand, XT140 for low-priced cigarettes packed by machine, or XT150 for high-priced cigarettes packed by machine. Without the exact phrase and ATC, the payment is not valid in IRSIS.
5. Downtime or missing IRSIS phrase. If eFPS is down, or the taxpayer did not write “IRSIS” or “IRSIS Payment” in the Others/Specify box of the Excise Tax Return (BIR Form No. 2200-Tobacco), an authorized ELTFOD user files the return manually in IRSIS or manually encodes the payment.
6. Verification and credit back. Excise Taxes on stamps reported and verified as spoiled or bad orders are credited back to the taxpayer’s IRSIS ledger. Designated officers conduct on-the-spot surveillance using Mobile Verification Devices, and discrepancies lead to assessment of Excise Taxes and penalties, without prejudice to confiscation, forfeiture of untaxed products and criminal cases.

Who is affected

• Importers and local manufacturers of cigarettes
• Taxpayers enrolled in IRSIS
• BIR personnel using IRSIS

Deadlines and effectivity

• Order cutoff: 12:00 nn. or within the working day, whichever is earlier

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.