REVENUE MEMORANDUM CIRCULAR NO. 40-2024 issued on March 18, 2024 informs all taxpayers and others concerned on the new and upgraded Internal Revenue Stamp Design for Cigarettes, Heated Tobacco Products, and Vapor Products in connection with the implementation of the Enhanced Internal Revenue Stamps Integrated System (elRSIS) under the Terms of Reference of the Memorandum of Agreement which requires that the stamp design be modified and upgraded every three (3) years as quoted hereunder, to wit:

               “Section 4.6.3.4 Submission of Proposed Design of the

                 Internal Revenue Stamp
                                xxx xxx xxx
                  Within three (3) years from the time the last Stamp design was distributed to tobacco                          manufacturers, modify and upgrade the design of the Stamp, subject to final approval by                      the BIR and at no additional cost of the stamp.”

The classification of the Internal Revenue Stamps shall be as follows:

                                            (table here)

The new and upgraded tobacco excise stamps would address the need to improve functionality of the original Internal Revenue Stamp implemented under Revenue Regulations (RR) No. 7-2014, as amended.

Implementation of the new and upgraded Internal Revenue Stamp Design shall take effect on June 1, 2024.

All manufacturers and importers of cigarettes, heated tobacco products, and vapor products shall comply with the requirements provided under RR No. 18-2021 on the affixture of Internal Revenue Stamps and the use of elRSIS.