Legal Research Taxation Transitory Procedures for Compliance with the Administrative Requirements in Implementing the Excise Tax on Alcohol and Tobacco Products Provisions of...

Transitory Procedures for Compliance with the Administrative Requirements in Implementing the Excise Tax on Alcohol and Tobacco Products Provisions of Republic Act No. 11346, Otherwise known as "An Act Increasing Excise Tax on Tobacco, Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of the Provisions on Tobacco Products Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Tobacco Products, Heated Tobacco Products and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288 (B) and 288 (C), and Creating New Sections 263-A, 265-B, and 288-A of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963, and for other Purposes," as Further Amended by Republic Act No. 11467 also known as "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of

Bureau of Internal Revenue

BIR Revenue Memorandum Circulars

Revenue Memorandum Circular No. 024-20

February 21, 2020

REVENUE MEMORANDUM CIRCULAR NO. 024-20

SUBJECT : Transitory Procedures for Compliance with the Administrative Requirements in Implementing the Excise Tax on Alcohol and Tobacco Products Provisions of Republic Act No. 11346, Otherwise known as "An Act Increasing Excise Tax on Tobacco, Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of the Provisions on Tobacco Products Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Tobacco Products, Heated Tobacco Products and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288 (B) and 288 (C), and Creating New Sections 263-A, 265-B, and 288-A of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963, and for other Purposes," as Further Amended by Republic Act No. 11467 also known as "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New...
Transitory Procedures for Compliance with the Administrative Requirements in Implementing the Excise Tax on Alcohol and Tobacco Products Provisions of Republic Act No. 11346, Otherwise known as "An Act Increasing Excise Tax on Tobacco, Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of the Provisions on Tobacco Products Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Tobacco Products, Heated Tobacco Products and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288 (B) and 288 (C), and Creating New Sections 263-A, 265-B, and 288-A of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963, and for other Purposes," as Further Amended by Republic Act No. 11467 also known as "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of

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