Philippines BIR Issues New Vape & Tobacco Stamp Tax Refund Rules
The Philippine Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) 94-2025, providing supplemental policies and documentary requirements for businesses claiming an excise tax refund or credit for unused internal revenue stamps on cigarettes, heated tobacco products, and vape products. The circular, issued on September 24, 2025, aims to clarify the process for manufacturers and importers to recover taxes paid on stamps that were not ultimately used.
The guidelines apply to unused, factory-defective, spoiled, or bad order internal revenue stamps that remain intact and have not been affixed to any product. To be eligible for a refund or credit, the stamps must be original, in good condition, and have all security features, including the QR code and unique identifier code, fully intact.
Eligibility for a claim includes several scenarios:
- Unused stamps resulting from product cancellations, reclassifications, or production issues.
- Bad order stamps that were surrendered beyond the prescribed period under previous regulations.
- Factory-defective stamps that were paid for but never released to the taxpayer.
- Approved replacements for defective or spoiled stamps that remain unreleased.
Taxpayers intending to claim a refund or tax credit must file an application within two years from the date of the original excise tax payment. The application process requires the submission of a comprehensive set of documents to the relevant Revenue District Office. Key requirements include three original copies of BIR Form 1914 (Application for Tax Credit/Refund), a letter to the BIR Commissioner detailing the legal and factual basis for the claim, a copy of the original tax return with proof of payment, a notarized taxpayer attestation, and a delinquency verification certificate, among other documents.
A crucial step in the process is securing a “Notice to Proceed” from the Excise Large Taxpayers Field Operations Division (Eltfod). To obtain this, taxpayers must present the unused or bad order stamps properly arranged on official sheets provided by the APO Production Unit Inc., along with the original excise tax return and proof of payment for the stamps. All surrendered stamps must ultimately be destroyed under Eltfod supervision, with a signed destruction report to finalize the process. The BIR has committed to processing complete applications within 180 days. RMC 94-2025 takes effect immediately.
- Read more: Philippines Expects Vape Stamps to Reduce Excise Tax Gap
- News source: Tax Notes: BIR issues supplemental guidelines on excise tax refund/credit for unused cigarette, tobacco and vape stamps
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