REVENUE MEMORANDUM CIRCULAR (RMC) NO. 51-2025
The BIR has issued this Circular to reinforce its enforcement efforts against illicit tobacco products. For the information and guidance provided to all internal revenue officials, employees, and other concerned stakeholders, Annexes “A” to “H” are hereby provided, containing its updated list of registered Manufacturers, Importers, and Exporters, together with their corresponding product, brands and variants of tobacco products under the following categories:
- Manufacturers of Locally Produced Cigarettes (Domestic) – Annex “A”
- Manufacturers of Locally Produced Cigarettes (Export) – Annex “B”
- PEZA-Registered Manufacturers of Cigarettes – Annex “C”
- Importers of Cigarettes – Annex “D”
- Manufacturers of Vapor Products – Annex “E”
- Importers of Vapor Products – Annex “F”
- Importers of Heated Tobacco Products – Annex “G”
- Manufacturers of Novel Tobacco – Annex “H”
- Importers of Novel Tobacco Products – Annex “I”
- Manufacturers of Cigars – Annex “J”
- Importers of Cigars – Annex “K”
- Manufacturers of Chewing Tobacco – Annex “L”
- Importers of Chewing Tobacco – Annex “M”
Manufacturers and importers of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars, and chewing tobacco products registered after April 29, 2025 shall be included in the updated list on the BIR website.
In accordance with RR No. 3-2006, RR No. 7-2021, and RR No. 14-2022, these entities must register their brands and variants within six (6) months from the release of this Circular to avoid penalties for non-compliance.
Products must also comply with Graphic Health Warning requirements and bear BIR Tax Stamps, except for novel tobacco products, cigars, and chewing tobacco products, for which Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available.
All concerned are directed to ensure the widest possible dissemination of this Circular.