REVENUE MEMORANDUM CIRCULAR NO. 57-2023 issued on May 19, 2023 publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products as of May 15, 2023 and integrates the requirements for compliance purposes. The said List reflecting the following product categories is attached as Annexes A to H in the Circular:

              a. Manufacturers of Locally Produced Cigarettes (Domestic)
              b. Manufacturers of Locally Produced Cigarettes (Export)
              c. PEZA-Registered Manufacturers of Cigarettes
              d. Importers of Cigarettes
              e. Manufacturers of Vapor Products 
              f. Importers of Vapor Products
              g. Importers of Heated Tobacco Products
              h. Importers of Novel Tobacco Products
         Newly-registered manufacturers/importers of cigarettes, heated tobacco products,vapor products, and novel tobacco products after May 15, 2023 shall be included in the updated list of such entities in the BIR website. As required under Revenue Regulations (RR) No. 7- 2021 and RR No. 14-2022, manufacturers/ importers/exporters of cigarettes, heated tobacco products, vapor products and novel tobacco products must comply with the requisite registration of brands and variants thereof within six (6) months from the date of release of this Circular to avoid penalties for noncompliance.    
           Furthermore, the products must comply with the requirement on Graphic Health Warning and the affixing of BIR Tax Stamps, except for vapor products and novel tobacco products for which Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available in the system.