Author MRTC

Introduction

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 041-2026

RMC No. 41-2026 was issued by the Bureau of Internal Revenue (BIR) to strengthen regulatory oversight and enforcement against illicit tobacco products. The Circular publishes an updated list of registered manufacturers, importers, and exporters of tobacco-related products, including their corresponding brands and variants as of December 31, 2025, classified under the following categories:

  1. Manufacturers of Locally Produced Cigarettes (Domestic) (Annex A);
  2. Manufacturers of Locally Produced Cigarettes (Export) (Annex B);
  3. PEZA-Registered Manufacturers of Cigarettes (Annex C);
  4. Importers of Cigarettes (Annex D);
  5. Manufacturers of Vapor Products (Annex E);
  6. Importers of Vapor Products (Annex F);
  7. Importers of Heated Tobacco Products (Annex G);
  8. Manufacturers of Novel Tobacco Products (Annex H)
  9. Importers of Novel Tobacco Products (Annex I);
  10. Manufacturers of Cigars (Annex J);
  11. Importers of Cigars (Annex K);
  12. Manufacturers of Chewing Tobacco Products (Annex L);
  13. Importers of Chewing Tobacco Products (Annex M); and
  14.  Importers of Smoking Tobacco Products (Annex N).

The Circular reiterates the requirement under existing RR No. 3-2006, RR No. 7-2021, and RR No. 14-2022 that all manufacturers, importers, and exporters of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars, smoking tobacco, and chewing tobacco must register their product brands and variants. The relevant annexes and guidelines may be accessed through the BIR website. Entities are given a compliance period of six (6) months from the issuance of the Circular to complete such registration; otherwise, they will be subject to applicable penalties.

In addition, the Circular emphasizes compliance with health and tax regulations, specifically:

  • The mandatory use of Graphic Health Warnings on applicable products; and
  • The affixture of BIR tax stamps, except for certain products (e.g., novel tobacco products, cigars, and chewing tobacco) where the Internal Revenue Stamp Integrated System (IRSIS) is not yet applicable.

Overall, the issuance aims to enhance transparency, ensure proper tax collection, and curb the proliferation of unregistered and illicit tobacco products in the market.