Tax Digest
Volume 9,
Series 53
BIR Duty on Graphic Health Warnings on Tobacco

Circularizing the Implementing Rules and Regulations (IRR) of Republic Act No. 10643 entitled “An Act to Effectively Instill Health Consciousness through Graphic Health Warnings on Tobacco Products.” The duty of BIR is to make sure that all tobacco products are compliant with relevant revenue regulations, such as an internal revenue strip stamp affixed on the product, and upon application for registration, the exact replicas of the tobacco product packaging and labelling.

Revenue Memorandum Circular No. 23-2016, February 12, 2016
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