Publishing the Full Text of RA No. 11900 (Regulating the Importation, Manufacture, etc. of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products)

July 29, 2022 REVENUE MEMORANDUM CIRCULAR NO. 118-2022 SUBJECT : Publishing the Full Text of Republic Act No. 11900 Dated July 25, 2022 Entitled "An Act Regulating the Impor tation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nico tine and Non-Nicotine Products, and Novel Tobacco Products" TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials and others concerned, attached is the letter dated July 26, 2022 from Atty. Concepcion Zeny E. Ferrolino-Enad, Director IV of Malacaang Records Office and a certified copy of Republic Act No. 11900 dated July 25, 2022 entitled " AN ACT REGULATING THE IMPORTATION, MANUFACTURE, SALE, PACKAGING, DISTRIBUTION, USE, AND COMMUNICATION OF VAPORIZED NICOTINE AND NON-NICOTINE PRODUCTS, AND NOVEL TOBACCO PRODUCTS ." All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue ATTACHMENT Office of the President of the Philippines Malacaang MALACAANG RECORDS OFFICE Manila, July 26, 2022 COMMISSIONER LILIA CATRIS GUILLERMO Bureau of Internal Revenue Diliman, Quezon City Madam : I have the honor to transmit for your information and guidance, a certified copy of Republic Act No. 11900 which was lapsed into law on July 25, 2022 entitled " AN ACT REGULATING THE I MPORTATIO N, MANUFACTURE, SALE, PACKAGING, DISTRIBUTION, USE, AND COMMUNICATION OF VAPORIZED NICOTINE AND NON-NICOTINE PRODUCTS, AND NOVEL TOBACCO PRODUCTS ." Thank you. Very truly yours, (SGD.) ATTY. CONCEPCION ZENY E. FERROLINO-ENAD Director IV Republic Act No. 11900 July 25, 2022