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    This document is a revenue memorandum circular from the Philippine Department of Finance clarifying cigarette tax stamp colors and the unitary excise tax rate of 30 pesos per pack effective January 1, 2017. All cigarette removals, withdrawals, and imports will be subject to the unitary rate of 30 pesos regardless of whether packed by hand or machine. The number of tax classifications and corresponding colors will be reduced from six to three, and the excise tax field operations division will conduct an inventory count of unused tax stamps as of December 31, 2016.

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    RMC No. 1-2017

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    This document is a revenue memorandum circular from the Philippine Department of Finance clarifying cigarette tax stamp colors and the unitary excise tax rate of 30 pesos per pack effective January 1, 2017. All cigarette removals, withdrawals, and imports will be subject to the unitary rate of 30 pesos regardless of whether packed by hand or machine. The number of tax classifications and corresponding colors will be reduced from six to three, and the excise tax field operations division will conduct an inventory count of unused tax stamps as of December 31, 2016.

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    © All Rights Reserved
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    8 views1 page

    Internal: LT Of' in The Of

    Uploaded by

    lantern san juan
    This document is a revenue memorandum circular from the Philippine Department of Finance clarifying cigarette tax stamp colors and the unitary excise tax rate of 30 pesos per pack effective January 1, 2017. All cigarette removals, withdrawals, and imports will be subject to the unitary rate of 30 pesos regardless of whether packed by hand or machine. The number of tax classifications and corresponding colors will be reduced from six to three, and the excise tax field operations division will conduct an inventory count of unused tax stamps as of December 31, 2016.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    RE,PUBLIC OF THE PHILIPPINES

    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL RE\IENUE
    Quezon Crtl,

    Decernber' 22, 2016

    RtrVENUtr MEMOITANDUM CIRCULAIT NO. I- 7O /+


    SUBJECT Clarification on Section 2(c) o{'Revenue Regr,rlations (RR) No.7-2014
    On the Colors of Cigarette "l'ax Starnps Relative to the Inrplerrerrtation
    of the Unitarl, Excise Tax Rate under RR No. 1l-2012

    TO All Internal Revenue Officers, E,rnployees and Others Concenred

    This CircLrlar is hereby issued to clarify Section 2(c) of RR No. 1-2014 on the color:; ol
    cigarette tax starnps in relation to the ef,fectivit1,611 the unitary excise tax rate pursuant to RepLrblic
    Act No. 1035 1 as irnplementeci by RR No. I 7-2A12.

    Effective Januarl, l, 2A17 , all rernovals/vvithdrar.vals/irnportations of cigarettes, wheilter


    packed by hand or by macltine, shail be subject to the uttitarl, excise tax rate o[ ]-hifty Pesos
    (P3 0.00).

    be reduced from six (6) to three (3) and sliall be as fbllorvs:

    Existing Effective .Ianua11, l, 2017


    Classification Tax Six (6) Classification Tax 'Ihree (3)
    Bracket Colors Bracket Colors
    Dourestic Low Yellorv Doniestic Pink
    FIiglr Pink
    Irnported Low Orange Inrported Unitary Orange
    Hieh Violet Rate
    Export Low Green Exporl (P30.00) Green
    lligh Blue

    Iri order to efi'ectively rronitor the irrplernentation of the said unitary tax rate. the Ilxcise
    LT Field Operations Division (ELTFOD) shall conclr-tct inventory cor-rr.rt of' all
    unused/Lrnissr"red/unaffixed internal revenLre stanrps in the possession of, cigarette
    manirfzicturers/irnporters and exporters as of Decernber 31, 2016. 'fiiei'eaf1er, all rerrovals
    /irnportations Lrsingthese old internal revertue sianrlrs sliall pay the differential cxcisc tax due tlrru
    E,lectronic [rilirrg Payrncnt Systern using BIR Forrn No. 2200-1 .

    All concerned are hereby enjoinecl to be grrided accordingly and givc this Circularas rvide
    a publicity ris ptrssiblc.

    /Wuo""&!
    CATSAR R. DULAY
    Coirrn issioner of Internal Revenue
    iii'i''',,'r\AI itinEhuE
    BUftE.,lU Oir
    sa il02783
    I{ECSRBS i!i :.:'t: 5}i-:r,r:ISltr
    e/. : ;: :; i,i
    'T't.t I I,1) t"l ,

    jAil0{?$17 i

    R:i: {l*{$V'

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