REVENUE REGULATIONS NO. 18-2021 issued on September 10, 2021 prescribes the
Consolidated Revenue Regulations on the affixture of internal revenue stamps on imported and
locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for
export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for
the ordering, distribution, monitoring, report generation and incorporating the strict supervision of
production, release, affixture, inventory and sale of cigarettes.
A letter of intent for enrollment and registration with Enhanced IRSIS shall be filed by the
importer and/or local manufacturer of cigarettes, heated tobacco products and vapor products with
the Chief, Excise LT Field Operations Division (ELTFOD) of the BlR, together with a duly notarized
Board Resolution, in case the taxpayer is a juridical entity, or a Special Power of Attorney (SPA), in
case of a sole proprietor stating, among others, the names of his/her representatives who are
authorized, in behalf of the taxpayer, to maintain a user account for purposes of using the Enhanced
IRSIS. ln case of changes of the taxpayer’s authorized representative, a separate Board Resolution or
SPA shall be issued by the taxpayer for this purpose to warrant cancellation and replacement of user’s
name/account.
The taxpayer, through its authorized user, shall subsequently proceed to the BIR website
(www.bir.gov.ph) and access the Enhanced IRSIS icon to initiate the enrollment process. After
enrolling in the system, the taxpayer, through its authorized representative, shall receive an email
notification validating the receipt and approval of the application. For this purpose, the email address
to be used by the concerned taxpayers shall be the official business email address in case of
corporations or partnerships, or the personal email address in case of sole proprietorships. However,
for sole proprietorships, the individual registered taxpayer may authorize his/her subordinate
employees to use their respective personal email accounts; provided, that the latter’s submission shall
be deemed the submission of the individual registered taxpayer himself/herself. Accordingly, in case
of violations committed by such subordinate employees, the individual registered taxpayer shall be
liable for the corresponding penalties therefor.
Each and every order shall be placed only through the stamp ordering module of the Enhanced
lRSlS by the authorized user. All orders submitted on or before twelve o’clock noon (12:00 NN) shall
be processed by BIR within the said working day. Accordingly, all orders submitted after 12:00 NN
of the working day shall be processed the following working day.
Upon approval of the order by the BIR, an email notification shall be received by the said
authorized user confirming the order with the date of release of the internal revenue stamps from the
APO-designated plant. The internal revenue stamps shall be released by APO to the importer/local
manufacturer of cigarettes, heated tobacco products and vapor products not later than fifteen (15)
calendar days from the date of approval by the BIR of the submitted order.
All orders of internal revenue stamps, after having been duly approved by the BlR, are no
longer allowed by Enhanced IRSIS to be cancelled or changed by the authorized users of importers
and manufacturers of cigarettes, heated tobacco products and vapor products. Accordingly, the
authorized users shall ensure that the correct information is encoded prior to the submission thereof
in the ordering module of the Enhanced lRSlS.
Each and every order of internal revenue stamp submitted by the authorized user of the
importer or local manufacturer of cigarettes, heated tobacco products and vapor products shall be
approved by the BlR. Provided, however, That the Excise Tax due on the total number of internal
revenue stamps ordered has been paid by the importer or local manufacturer of cigarettes, heated
tobacco products and vapor products.
For purposes of placing the order of internal revenue stamps, through the Enhanced lRSlS,
the Excise Tax payment shall only be made through the Electronic Filing and Payment System (eFPS)
of the BlR. Accordingly, the importer or local manufacturer of cigarettes, heated tobacco products
and vapor products shall be enrolled with the eFPS. Non-eFPS taxpayers shall use other mode of
filing and payment to be captured through system integration or manual data entry.
ln cases of eFPS downtime or unavailability, the Excise Tax return (BIR Form No. 2200-T)
shall be manually filed and the Excise Tax payment be made through the duly Authorized Agent
Banks (AABs) of the BIR where the importer or local manufacturer of cigarettes, heated tobacco
products and vapor products are enrolled. The copies of duly received Excise Tax return and proof
of the Excise Tax payment shall be submitted to the Chief, ELTFOD for purposes of encoding the
details of payment in the Enhanced lRSlS. Accordingly, tax return (initially filed manual return)
should eventually be filed in the eFPS facility on or before the deadline stated in accordance with
Revenue Memorandum Order No. 65-2016.
ln the event of an increase in Excise Tax rate, collection of Top-up on Excise Tax shall be
recorded in the Enhanced IRSIS based on the remaining inventory of stamps. BIR user shall adjust
taxpayer ledger to apply the computed additional Excise Tax. Taxpayer should pay the additional
charges due to top-up on Excise Tax thru EFPS and/or other filing/payment facility for Non-EFPS
taxpayers in order to proceed on their next stamp order before the effectivity of the new rate for
validation by ELTFOD.
With respect to locally manufactured cigarettes, heated tobacco products and vapor products
intended for export, the details of payment of the Excise Tax due thereon if made through the Product
Replenishment Debit Memo (PRDM) prescribed under RR No. 3-2008 shall be encoded in the
Enhanced IRSIS by the authorized personnel of the ELTFOD. ln case of any additional Excise Tax
paid through BIR Form No. 0605, 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 Alphanumeric Tax Codes (ATCs) once available shall be provided
in the BIR Form for the following products:
EXT10 – Excise Tax on Export of Tobacco Products
Excise Tax on Export of Heated Tobacco Products
Excise Tax on Export of Vapor Products
Failure to provide the required description and ATC in the said BIR Form No. 0605 shall not
be considered as Excise Tax payment for Export in the Enhanced IRSIS.
Taxpayers may opt to post an export bond prior to the removal from place of manufacture of
locally manufactured cigarettes, heated tobacco products, and vapor products, which is equivalent to
the amount of the Excise Tax due thereon if sold domestically or said products for export may be
transferred from the place of manufacture to a bonded facility, upon posting of a transfer bond prior
to export, in accordance with Republic Act No. 11346. ln this case, Enhanced IRSIS must capture
the details of the bond through manual data entry.
After the approval of the order of internal revenue stamps and prior to its release from the
APO designated plant, the price thereof shall be paid by the importer or local manufacturer of
cigarettes, heated tobacco products and vapor products to APO in the amount of Twenty Centavos
(₱0.20) per piece of internal revenue stamp.
Based on the order reference number issued by the Enhanced lRSlS, the price of the said
stamps shall be paid by the importer or local manufacturer of cigarettes, heated tobacco products and
vapor products through the online payment facility, over-the-counter, or bills-payment online facility
of APO: Provided, however, that in case of discrepancy between the said taxpayer’s own record and
the database of the Enhanced lRSlS, the latter shall prevail, after prior consultation with the concerned
parties, for purposes of payment of the total price due on the internal revenue stamps that were
previously ordered.
ln case of occurrence of inflation, escalation and/or decrease in costs of raw materials and
equipment to be used for stamps production, APO and BIR shall jointly approve the adjustment of
internal revenue stamps, based on recommendation of APO and after consultation with all concerned
stakeholders. The amendatory Revenue Regulations for the effective implementation of price
escalation/adjustment shall be issued. It shall be understood that payment of the price of internal
revenue stamps shall be subject to the existing tax laws, rules and regulations governing Withholding
Taxes.
The internal revenue stamps shall be released and received personally by the authorized
representatives of the importer or local manufacturer of cigarettes, heated tobacco products and vapor
products directly from the APO designated plant, within fifteen (15) calendar days from the scheduled
date of its release, as indicated in the email notification. Failure to claim the internal revenue stamps
from the said period shall authorize APO to charge the said taxpayer for the reasonable storage fees.
The said authorized representatives should be able to present their identification cards duly issued by
the importer or manufacturer of cigarettes, heated tobacco products and vapor products upon claiming
the internal revenue stamps.
The authorized BIR personnel 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.
Accordingly, the BIR personnel shall attest thereto by affixing his or her signature on the release
document issued for the purpose. The attested document shall be used as reference in case of claim
for Return Material Authorization (RMA) for spoiled/bad order stamps.
Upon receipt of the internal revenue stamps by the authorized representatives, the ownership
and responsibility thereon shall be transferred to the importer or local manufacturer of cigarettes,
heated tobacco products and vapor products. Any damage to or loss of internal revenue stamps after
release thereof shall be for the account of the importer or local manufacturer of the said excisable
products.
In case of partial release of ordered stamps due to factory defect, the Enhanced IRSIS will
record a Backorder for the remaining quantity of ordered stamps not released from APO-designated
plant. The factory defected stamps will be replaced with new stamps and new Unique Identifier Codes
(UlCs) upon validation and certification by APO and the Service Provider of the Enhanced IRSIS
with post validation by BIR to ensure that the volume of defected stamps is the same with the volume
for replacement. Basically, backorder will be the process of allowing partial release of ordered stamps
and issuance of the remaining quantity after reproduction thereof. In such case, the following shall
be undertaken/accomplished:
a. The taxpayer shall submit a request for replacement of Factory Defected Stamps to APO,
copy furnished the BIR-ELTFOD;
b. APO shall facilitate the approval with confirmation by the Enhanced IRSIS Provider and
a joint report shall be provided to the BIR as basis for post validation. The report shall
identify the following:
Taxpayer;
Volume or quantity of Factory Defected Stamps;
Date of Production;
UICs;
Quick Response (QR) Codes; and
Other necessary details.
c. Replacement shall be processed upon approval/consideration by APO and the Service
Provider with a joint report given to BIR-ELTFOD. Hence, APO and the Service
Provider shall be the one responsible/accountable for the Factory Defected Stamp
replacements since prior approval by BIR is no longer required;
d. The BIR, through the ELTFOD in coordination with concerned Audit Group, shall
conduct post validation of the Factory Defected Stamps replacement and the destruction
of stamps on a per taxpayer basis; and
e. The report of destruction shall be submitted by the Revenue Officers for approval by
authorized BlR officials.
ln cases where the internal revenue stamps already in the possession of the local manufacturer
of cigarettes, heated tobacco products and vapor products became spoiled, were damaged or rendered
unfit for affixture to the said excisable products or found to be bad orders, the said stamps shall be
surrendered to the BIR within six (6) months from the date of release by APO. ln the case of spoiled
stamps and bad orders in the possession of the importers, the same shall be surrendered to the BIR
within ten (10) months immediately after receipt thereof from APO: Provided, that the importer or
local manufacturer shall report the same in accordance with the provisions of Section 11 of these
Regulations.
Bad Orders or spoiled stamps to be surrendered to the BIR by the importers or local
manufacturers of cigarettes, heated tobacco products and vapor products shall be affixed and properly
arranged in rows and columns on the sheet of paper specifically provided for the purpose by APO.
The replacement of spoiled stamps shall be allowed only upon approval by the BIR using the
online facility of the Enhanced lRSlS, with the corresponding payment of the printing cost prevailing
at the time when the spoiled stamps were originally ordered subject to top-up, if applicable.
With respect to bad orders of internal revenue stamps, the price for the printing cost thereof
shall no longer be paid by the importer or manufacturer of cigarettes, heated tobacco products and
vapor products, subject to prior verification by APO upon the surrender thereof with corresponding
approval by BlR.
The Enhanced IRSIS will utilize the process of RMA in handling the replacement of the
returned tax stamps by the importer or local manufacturer of cigarettes, heated tobacco products and
vapor products due to bad order and spoilage. Once approved, this will correspond to the production
order for tax stamps with new UlCs, subject to Top-Ups, if applicable.
ln no case shall replacement be allowed under the following instances:
a. Failure by the importer or manufacturer of cigarettes, heated tobacco products and vapor
products to surrender any spoiled stamp or bad order within the required period as
provided herein. Stamps surrendered beyond the period required under these Regulations
shall be processed in accordance with Section 204 (C) of the Tax Code.
b. Unaccounted internal revenue stamps, except in cases of losses due to force majeure or
other fortuitous events beyond the control of man.
c. Spoiled internal revenue stamps that were surrendered to the BIR that do not bear their
respective UIC or QR Codes.
d. Spoiled internal revenue stamps that were surrendered to the BIR containing their
respective UIC or QR Codes but no longer verifiable by the mobile device.
Factory Defected Stamps, bad order or spoiled stamps that were not surrendered within
the prescriptive periods to surrender such stamps shall be allowed disposal by the importer
or local manufacturer subject to verification by the BIR. The guidelines, policies and
procedures shall be prescribed for the inspection or supervision of the disposal of bad
orders, unreadable or spoiled stamps that shall not be subjected for replacement under the
Enhanced IRSIS due to expiration of the prescriptive period to surrender such stamps and
no claim for refund/TCC was submitted. lf the taxpayer applies for Refund/Tax Credit
under Section 204 (C) of the NIRC, as amended, the disposal/destruction shall be the
responsibility of the concerned Audit Office in coordination with ELTFOD.
Subject to the Transitory Provisions of Section 15 hereof, all importations and removals from
the place of production of cigarettes, heated tobacco products and vapor products shall be affixed
with the internal revenue stamps prescribed by these Regulations.
Cigarettes, heated tobacco products and vapor products manufactured for export by the
taxpayer, irrespective of location, shall:
a. comply strictly with all existing BIR rules and regulations, terms and conditions for
operating in relation to registration of brands, manufacture, import, utilization and
withdrawal of raw materials, work in process and finished products, labels and posting of
export bonds, among others;
b. have labels stating clearly that the cigarettes, heated tobacco products and vapor products
are strictly for sale in the country of destination for which it was allowed to be
manufactured for;
c. have labels that are not similar in any way to the labels of cigarettes, heated tobacco
products and vapor products sold in the Philippines; and
d. provide proof that the cigarettes, heated tobacco products and vapor products authorized
to be manufactured for a foreign destination were actually shipped to the country of
destination for which it was authorized to be manufactured as evidenced by a certified
true copy of the bill of lading and/or shipping manifest clearly identifying the quantity (as
to number of packs/pods/bottles) and brand of cigarettes, heated tobacco products and
vapor products actually shipped to the country of destination which is clearly identified.
For cigarettes, heated tobacco and vapor products manufactured for export by Special
Economic and Freeport Zones locators, in addition to the requirements under their respective
lnvestment Promotion Agency-registration, the taxpayer shall comply with the following
requirements before they could be authorized to order or affix stamps:
a. Secure a BIR Permit to Operate as Manufacturer of Tobacco Products, Heated Tobacco
Products and Vapor Products;
b. Secure a BIR Permit to Operate Leaf Tobacco and/or Non-Tobacco Material (NTM)
Warehouses;
c. BIR Registration of brands and variants produced for export, which includes proposed
packaging “artwork” that complies with the Philippine labelling requirements;
d. Enrollment and encoding of all manufacturing transactions in BIR’s Official Registry
Book System to monitor all movements of raw materials and finished goods and/or
submission of all transcription sheet of Official Registry Books (ORBs) to the concerned
BIR office on or before the 8th day of the month immediately following the month of
operation and every 8th day of every month thereafter in the form prescribed under
existing rules and regulations;
e. Submission of a Plat and Plan of the manufacturing facility with list of machineries and
equipment to be used in the operations; and
f. Designation and access by a BIR Revenue Officer on Premise (ROOP) in and to the
manufacturing facility at any time.
All cigarettes, heated tobacco and vapor products manufactured for export shall be provided
the range of UICs of internal revenue stamps, thru lRSIS, intended for affixture to the cigarettes,
heated tobacco and vapor products for export, and said UIC shall be released to the manufacturer.
Provided, further, that the price of Four Centavos (₱0.04), per piece of internal revenue stamp on
such cigarettes, heated tobacco and vapor products for export, shall be paid by the manufacturerexporter. The payment thereof shall be considered constructive affixture of the internal revenue
stamps on such cigarettes, heated tobacco and vapor products for export that shall be integrated in
the system for monitoring of volume, brand/variant, country of destination and report purposes:
Provided, finally, that the range of UlCs that were released to the manufacturer-exporter shall be
reported to the BlR, thru Enhanced lRSIS. ln the event of failure to comply with the aforementioned
requirements, the internal revenue stamps prescribed by these Regulations shall be duly affixed on
the packs of cigarettes, heated tobacco products and vapor products before removal from the place of
production.
The manner of affixture of the internal revenue stamps on the containers of cigarettes, heated
tobacco products and vapor products is specified in detail in Section 9 of the Regulations. Any
cigarettes, heated tobacco products and vapor products found in any area in the Philippines without
any internal revenue stamp affixed shall be presumed to have been withdrawn without the payment
of the Excise Tax due thereon, and shall be subject to the penalties provided for in the National
Internal Revenue Code (NIRC), as amended and the related rules and regulations.
The BlR, through the Excise LT Regulatory Division (ELTRD), shall ensure that all
manufacturers, whether domestic or a Special Economic and Freeport Zone-registered Export
Enterprise or distributor shall register their brands/variant of products and comply with the labelling
and packaging requirements. The ELTFOD shall supervise the establishments where articles subject
to Excise Tax are made or kept, including those located within the Special Economic and Freeport
Zones to ensure compliance with the administrative requirements on monitoring of the
production/affixture, removal, and release of stamps on a per product per taxpayer basis.
The following existing requirements under RR No. 3-2006 and related issuances shall be
complied with by all exporters within thirty (30) days from the date of actual removal from the place
of production subject to extension for meritorious reasons as approved by BIR:
a. Export Permit/Export Entry Declaration duly filed with Bureau of Customs/ Special
Economic and Freeport Zones;
b. Commercial/Sales lnvoice;
c. Packing List;
d. Bill of Lading/ Sea Way Bill/Air Way Bill;
e. Cargo Manifest, if applicable;
f. lnward Bank Remittance in Foreign Currency Acceptable to Bangko Sentral ng Pilipinas;
g. Proforma lnvoice, if applicable;
h. lnspection Fees, if applicable;
i. lmport Entry Filed in the Port of Destination (or equivalent document); and
j. BIR Form No. 1425 or Official Delivery lnvoice (GUIA) or any BIR prescribed forms,
such as but not limited to BIR Form No. 2299 or Excise Taxpayer’s Removal Declaration
(ETRD) to document the removal of excisable articles from the place of production
For taxpayer’s availing of Product Replenishment, the documentary requirements under
RR No. 3-2008 shall be submitted accordingly. For Special Economic and Freeport Zones,
the exporter may provide equivalent documents used in their respective zones duly confirmed
by the Zone. The BIR shall coordinate with the respective zone administrations to ensure
harmonious and unimpeded flow of business operation. Submission of the above documents
shall warrant the actual shipment of the product to the country of destination.
The importers and local manufacturers of cigarettes, heated tobacco products and vapor
products shall submit the reports enumerated below through the Enhanced IRSIS reporting facilities
within the deadlines prescribed as follows:
Type of Report Deadline of Submission
a. Affixture of Stamps Within ten (10) working days from the end of the month of
affixture. In the case of imported cigarettes, heated tobacco
products shall refer to date and vapor products, date of affixture
of release from Customs custody
b. Removal of Cigarettes,
Heated Tobacco Products
and Vapor Products
Within fifteen (15) working days from the date of removal from
the finished goods warehouse (A-5), (A-8) & (A-9) for local
manufacturers, and/or tax-paid depots for importers
c. Spoiled, Lost Stamps and
Bad Orders Stamps
Within six (6) months from the date of release by APO and in case
of importer, ten (10) months after receipt from APO.
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 domestically manufactured or
imported cigarettes, heated tobacco products and vapor products, the BlR, through its authorized
representatives, shall conduct on-the-spot surveillance of cigarettes, heated tobacco products and
vapor products either in the place of production, storage facilities, or in the domestic market, as the
case may be, through the use of mobile verification devices issued for the purpose.
ln case of discrepancies found during the conduct of surveillance, the appropriate Excise Tax
shall be assessed and collected after verification from all persons who are found liable thereto,
inclusive of the appropriate penalties, without prejudice to the confiscation and forfeiture of any
untaxed cigarettes, heated tobacco products and vapor products and the filing of the appropriate
criminal case.
The taxpayer shall apply for destruction of the approved spoiled, bad order, and factory
defected stamps within six (6) months from date of replacement. The ELTFOD, in coordination with
the concerned Audit Group, shall process the application for destruction with validation of records
and/or audit enforcement, if warranted.
The possession and/or accumulation, sale, transfer or delivery of previously affixed internal
revenue stamps, or of used/consumed packs/cartons of cigarettes, heated tobacco products and vapor
products with internal revenue stamps affixed thereto, shall be prohibited. lt shall be a prima facie
evidence that the previously affixed internal revenue stamps are re-used or affixed on packs/cartons
of untaxed cigarettes, heated tobacco products and vapor products, or that the used/consumed
packs/cartons of cigarettes, heated tobacco products and vapor products are recycled, reprocessed or
refilled with sticks/units/pods/bottles of cigarettes, heated tobacco products and vapor products for
subsequent sale or removal from the place of production, for purposes of avoiding the payment of
Excise Tax for which it is due. Accordingly, any person who shall violate the said prohibition and
the importer or manufacturer of cigarettes, heated tobacco products and vapor products, as buyertransferee thereof, who shall re-use or affix the previously affixed internal revenue stamps on
packs/cartons of untaxed cigarettes, heated tobacco products and vapor products or, who shall
recycle, reprocess or refill used/consumed packs/cartons of cigarettes, heated tobacco products and
vapor products, shall be jointly and severally liable for the Excise Tax otherwise due on such
packs/cartons of cigarettes, heated tobacco products and vapor products, without prejudice to the
filing of the appropriate criminal actions against them.
The following transitory provisions shall be strictly observed:
a. All concerned importers and local manufacturers of cigarettes, heated tobacco products
and vapor products shall enroll with the Enhanced IRSIS and the orders for the NEW
internal revenue stamps prescribed herein may be submitted for approval by the BIR not
later than fifteen (15) calendar days before the effectivity of these Regulations.
b. No later than October 1, 2021, all locally manufactured packs/cartons of cigarettes, heated
tobacco products and vapor products shall be affixed with the NEW internal revenue
stamps prescribed by these Regulations.
c. With respect to imported cigarettes, heated tobacco products and vapor products, no
importation and subsequent release of such excisable articles from the customs house shall
be allowed unless the NEW internal revenue stamps shall have been affixed thereto
effective January 1, 2022.
d. Effective January 1, 2022, all cigarettes, heated tobacco products and vapor products
manufactured in the Philippines and/or imported in to the Philippines shall be affixed with
the said stamps.
e. Pending application for replacement of factory defected, spoiled and bad order stamps;
i. All applications for replacement of spoiled and bad order stamps having UlCs
generated from previous system will be processed manually in accordance with
existing procedures and shall be subjected to RMA.
ii. All application for replacement by reason of factory defects which were filed prior to
March 1, 2021 will be manually processed and shall be subjected to backorder process.
For manually processed applications, Enhanced IRSIS Support shall set the status
of stamp UlCs to “Returned BO” and “Returned SS” based on the Memorandum for
RMA approved by the ACIR-LTS. The replacement of Factory Defected Stamps shall
be justified by the validation/certification accomplished by APO and Enhanced IRSIS
Service Provider.
f. No later than November 15, 2021, all concerned importers and local manufacturers of
cigarettes, heated tobacco products and vapor products shall comply with the submission
of the required monthly reports.
Any violation of these Regulations shall be subject to the corresponding penalties under the
pertinent provisions of the NIRC of 1997, as amended, and applicable regulations issued by the BlR.
The corresponding Excise Tax due shall be computed, assessed and collected, inclusive of penalties,
under the following instances:
a. Subject to the pertinent provisions prescribed under the Regulations, any seller, importer
or local manufacturer of cigarettes, heated tobacco products and vapor products who are
found in possession of fake, spurious or old internal revenue stamps or the same are
affixed to their cigarettes, heated tobacco products and vapor products whether found in
the storage facility and/or place of production, or in the domestic market.
b. Removal of cigarettes, heated tobacco products and vapor products from the place of
production or release from the customs house without the corresponding internal revenue
stamps prescribed by these Regulations duly affixed on the said products.
c. Failure of the importer or local manufacturer to account for lost or missing internal
revenue stamps.
d. Failure of the local manufacturer-exporter to affix the stamps prescribed by the country
of destination to the packs/cartons of cigarettes, heated tobacco products and vapor
products for export before the removal from the place of production and subsequent
exportation thereof.
In addition to the said Excise Tax liabilities, the provisions of Section 265 of the NIRC of
1997, as amended, shall likewise be applied, in so far as applicable, to wit:
“SEC. 265. Offenses Relating to Stamps. – Any person who commits any of the acts
enumerated hereunder shall, upon conviction thereof, be punished by a fine of not less than
Ten Million pesos (₱10,000,000.00) but not more than Five Hundred Million pesos
(₱500,000,000.00) and imprisonment of not less than five (5) years but not more than eight
(8) years:
i. Making, importing, selling, using or possessing without express authority from the
Commissioner, any dye for printing or making stamps, labels, tags or playing cards;
ii. Reusing previously affixed stamps, erasing the cancellation marks of any stamp
previously used, or altering the written figures or letters or cancellation marks on
internal revenue stamps;
iii. Possessing false, counterfeit, restored or altered stamps, labels or tags or causing the
commission of any such offense by another;
iv. Selling or offering for sale any box or package containing articles subject to excise tax
with false, spurious or counterfeit stamps or labels or selling from any such fraudulent
box, package or container as aforementioned; or
v. Giving away or accepting from another, or selling, buying or using containers on which
the stamps are not completely destroyed.
Provided, That the cumulative possession of false/counterfeit/recycled tax stamps in excess
of the amount of Fifty Million pesos (₱50,000,000.00) shall be punishable by a fine of Five
Hundred Million pesos (₱500,000,000.00) or up to ten (10) times the value of the illegal
stamps seized, whichever is higher, and imprisonment of not less than ten (10) years but not
more than fifteen (15) years.”