REVENUE REGULATIONS NO. 8-2014 issued on October 16, 2014 amends the provisions
of RR No. 7-2014, specifically the deadlines prescribed under Section 13, to wit:
“ SEC. 13. TRANSITORY PROVISIONS. – The following transitory
provisions shall be strictly observed:
(a) xxx
(b) xxx
(c) No later than November 1, 2014, all locally manufactured packs of cigarettes
shall be affixed with the internal revenue stamps prescribed by these
Regulations.
(d) xxx
(e) Effective March 1, 2015, all locally manufactured cigarettes found in the
market shall be affixed with the said stamps.
No imported cigarettes shall be found in the market without the new
stamps effective April 1, 2015; provided, however, that even prior to such
date, imported cigarettes should bear either the old stamps or the new
stamps.
(f) xxx”