Author MRTC

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 082-2025

As of August 30, 2025, the list of Registered Manufacturers/Importers/Exporters with the Corresponding Products/Brand/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Chewing Tobacco Products and Smoking Tobacco Products is updated, reflecting the following categories:

  1. Manufacturers of Locally Produced Cigarettes (Domestic)
  2. Manufacturers of Locally Produced Cigarettes (Export)
  3. PEZA-Registered Manufacturers of Cigarettes
  4. Importers of Cigarettes
  5. Manufacturers of Vapor Products
  6. Importers of Vapor Products
  7. Importers of Heated Tobacco Products
  8. Manufacturers of Novel Tobacco Products
  9. Importers of Novel Tobacco Products
  10. Manufacturers of Cigars
  11. Importers of Cigars
  12. Manufacturers of Chewing Tobacco
  13. Importers of Chewing Tobacco
  14. Importers of Smoking Tobacco

Under Revenue Regulations (RR) No. 3-2006, RR No. 7-2021 and RR No. 14-2022, the above are required to:

  1. Comply with the requisite registration of brands and variants within six (6) months from the date of this circular’s release; and
  2. Ensure that the products comply with the requirement on Graphic Health Warning and the affixing of BIR Tax Stamps except novel tobacco products, cigars and chewing tobacco products for which Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available in the system