8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM ORDER NO. 33-2016 issued on June 29, 2016 prescribes the policies and procedures in the ordering, distribution, affixture and monitoring of internal revenue stamps using the Internal Revenue Stamp Integrated System (IRSIS) accessible via the BIR website (www.bir.gov.ph), and replaces the existing internal revenue stamps on imported cigarette products. Concerned taxpayers or its authorized representatives, including the BIR’s duly authorized revenue personnel, shall be given necessary briefings/trainings on IRSIS prior to the actual implementation of IRSIS. The Excise LT Regulatory Division (ELTRD) shall encode/update or maintain codes table into IRSIS all pertinent information contained in the newly-approved Permit to Operate and registration permits for brand of tobacco products within twenty four (24) hours immediately upon approval of the application. For purposes of placing an order of internal revenue stamps, through IRSIS, the Excise Tax payment of taxpayers shall only be made through the BIR’s Electronic Filing and Payment System (eFPS). Accordingly, the concerned taxpayers shall be enrolled with the eFPS. The concerned revenue offices shall ensure that the correct balances of the Excise Tax deposit/payments, including the balances of Product Replenishment Certificates of all concerned importers and local manufacturers of cigarettes are uploaded in the respective taxpayer’s ledger balances of IRSIS before the initial placement of the order for the said stamps and approval thereof by the Chief, Excise Large Taxpayers Field Operations Division (ELTFOD). The Chief, ELTFOD shall be designated as the Authorized Revenue Official on the approval of the following, subject to prior verification thereof: a. Applications for enrollment to IRSIS submitted by the concerned taxpayers; b. Orders for internal revenue stamps submitted thru IRSIS; and c. Request by all concerned taxpayers on the replacement of spoiled/bad order stamps with the corresponding payment of the price prevailing at the time when the said stamps were originally ordered, using the online facility of IRSIS. The Chief, ELTFOD and/or authorized users designated by the Chief of Division shall process all orders that were placed through the Stamp Ordering Module of IRSIS and submitted by concerned taxpayers or its authorized representatives on or before twelve o’clock noon (12:00 nn.) or within the working day, whichever comes earlier. Said orders, after having been duly approved by the Chief, ELTFOD, are no longer allowed to be cancelled or changed. A revenue personnel or Revenue Officer On-Premise (ROOP) assigned at APO, duly designated by the Chief, ELTFOD shall always be present to witness and monitor the actual release by APO of the internal revenue stamps to the said taxpayer’s authorized representatives and attest thereto by affixing his or her signature on the release document issued for the purpose as well as thru the IRSIS. With respect to locally-manufactured cigarettes intended for exportation, the details of payment of the Excise Tax due thereon, through the Product Replenishment Debit Memo prescribed under Revenue Regulations (RR) No. 3-2008, shall be encoded in IRSIS by the authorized personnel of the ELTFOD. However, in case of any additional Excise Tax paid through BIR Form No. 0605 (Payment Form) pursuant to RR No. 3-2008, the said payment form shall strictly contain the phrase “Product Replenishment” in the boxes specifically provided for “Others/Specify” under the “Manner of Payment” thereof. Moreover, the following Alphanumeric Tax Codes (ATC) shall, likewise, be provided in the said BIR Form: • XT040 – for cigarettes packed by hand; • XT140 – for low-priced cigarettes packed by machine; or • XT150 – for high-priced cigarettes packed by machine Failure to provide the exact phrase and ATC in the said BIR form shall not be considered as a valid Excise Tax payment in IRSIS. In cases of Electronic Filing and Payment System downtime or unavailability, or the concerned taxpayer failed to indicate or write the phrase “IRSIS” or “IRSIS Payment” in their Excise Tax Return (BIR Form No. 2200-Tobacco) specifically in the field/box provided for “Others/Specify” under the “Manner of Payment” thereof, the authorized user designated by the Chief, ELTFOD, shall manually file the Excise Tax return of the concerned taxpayer in IRSIS, including the details of the payment made through the duly Authorized Agent Banks of the BIR, or the authorized revenue official of ELTFOD shall manually encode the payment to IRSIS. The LT Programs and Monitoring Division shall validate the information declared in the Official Register Books submitted by all concerned excise taxpayers with the pertinent reports generated by IRSIS. For any discrepancy, the same shall be immediately coordinated with the concerned revenue offices or taxpayers, as the case may be. The Excise Taxes paid on internal revenue stamps that are reported as spoiled and/or bad orders by the concerned taxpayers, which are verified correct and duly approved by the BIR, shall be credited back in the taxpayers’ ledger of IRSIS. For purposes of verification of the authenticity of internal revenue stamps, as well as the determination of whether or not the proper Excise Taxes were paid on domesticallymanufactured or imported cigarettes, the ELTFOD personnel or other Revenue Officers specifically designated by the Commissioner of Internal Revenue shall conduct an on-thespot surveillance of cigarette products either in the place of production, storage facilities, or in the domestic market, as the case maybe, using the Mobile Verification Devices issued for the purpose. In case of any discrepancy, the appropriate actions shall be undertaken, including the assessment and collection of Excise Taxes and penalties due therefrom, without prejudice to the confiscation and forfeiture of any untaxed cigarette products and the filing of the appropriate criminal case. The Operations and User Manual of IRSIS shall govern and be strictly observed by all concerned revenue personnel and officials of the BIR duly authorized to use the IRSIS.