REVENUE MEMORANDUM ORDER NO. 1-2023 issued on January 5, 2023 creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products pursuant to the implementation of Republic Act No. 11900, to wit: ATC Description Tax Rate Legal Basis BIR Form No. XT210 Excise Taxes Novel Tobacco Products Effective August 10, 2022 Effective January 1, 2023 ₱ 2.50/kg ₱ 2.60/kg RA No. 11900/ RR No. 14-2022 2200-T XT220 Tobacco Inspection Fees Novel Tobacco Products ₱ 0.03/kg