Creation of Alphanumeric Tax Code (ATC) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products
Revenue Memorandum Order No. 1-2023 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Dec 9, 2022
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December 9, 2022 REVENUE MEMORANDUM ORDER NO. 1-2023 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE: To facilitate the proper identification and monitoring of payment for excise tax on novel tobacco products pursuant to the implementation of RA No. 11900, an Act regulating the importation, manufacture, sale, packaging, distribution, use and communication of vaporized nicotine and non-nicotine products, and novel tobacco products, the following ATCs are hereby created: ATC Description Tax Rate Legal Basis BIR Form No. XT210 Excise Taxes RA No. 11900/ RR No. 14-2022 2200-T Novel Tobacco Products Effective August 10, 2022 P2.50/kg Effective January 01, 2023 P2.60/kg XT220 Tobacco Inspection Fees Novel Tobacco Products P0.03/kg II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. EFFECTIVITY: This RMO shall take effect immediately. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue
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