REVENUE REGULATIONS NO. 9-2015 issued on September 2, 2015 amends Section 9 of RR No. 7-2014 prescribing the affixture of internal revenue stamps on imported and locallymanufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS). Cigarettes manufactured for exports shall comply strictly with all existing BIR rules and regulations relating 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. They should have labels stating clearly that the cigarettes is strictly for sale in the country of destination for which it was allowed to be manufactured for. Said labels should not be similar in any way to the labels of cigarettes sold in the Philippines. Manufactures of the cigarettes for export should provide proof that said cigarettes authorized for manufacture to a foreign destination were actually shipped to the country of destination for which it was authorized to be manufactured for, 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) and brand of cigarettes actually shipped where the country of destination is clearly identified. The cigarettes manufactured for export shall be provided the range of Unique Identifier Codes (UICs) of internal revenue stamps, thru IRSIS, intended for affixture to the cigarettes for export. The range of UICs that were released to the local manufacturer-exporter shall be reported to the BIR thru IRSIS. The payment of Three Centavos (P 0.03) per piece of internal revenue stamp on such cigarettes for export by the local manufacturer-exporter shall be considered constructive affixture of the internal revenue stamps on such cigarettes for export. The regulations also emphasized that any cigarettes found in any area in the Philippines without any internal revenue stamp affixed shall be presumed to have been withdrawn without the payment of the Excise Tax due thereon, and shall be subject to the penalties provided for in the National Internal Revenue Code, as amended and the rules and regulations promulgated relating thereto.