REVENUE MEMORANDUM CIRCULAR NO. 102-2021 issued on September 23, 2021 prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of Revenue Regulations No. 18-2021.
The following schedule shall serve as the guidelines during the transition period for the
launching of the 3rd Generation Design of Internal Revenue Stamps:
| Last day of ordering for the 2nd Generation Internal Revenue Stamps | September 25, 2021 |
|---|---|
| Last day of ordering for the 2nd Generation Internal Revenue Stamps | September 25, 2021 |
| Last day of approving the stamp orders | September 28, 2021 |
| Releasing of last stamp orders of 2nd Generation stamps | October 10, 2021 or 15 days from the date of approval of the stamp order by the BIR |
| Period of suspension in placing stamp orders | September 26 to October 12, 2021 |
| First day of ordering for the 3rd Generation Internal Revenue Stamps | October 13, 2021 |
| Start of releasing stamp orders of 3rd Generation stamps | October 29, 2021 or 15 days from the date of approval of the stamp order by the BIR |
| Last day of validity of 2nd Generation Internal Revenue Stamps in the market subject to extension, if warranted | September 29, 2022 |
| Last day for the affixture of 2nd Generation stamps for locally manufactured products I. Stamps release by APO prior to September 26, 2021 II. Stamps release after September 26, 2021 | March 26, 2022 Six (6) months from date of release of stamps by APO |
| Last day for the affixture of 2nd Generation stamps for imported products I. Stamps release by APO prior to September 26, 2021 II. Stamps release after September 26, 2021 | May 26, 2022 Eight (8) months from date of release of stamps by APO |