BIR Memorandum Circular No. 92-2019
Publishing the Full Text of the Republic Act No. 11346 which was approved by President Rodrigo Roa Duterte last July 25, 2019 entitled “AN ACT INCREASING THE EXCISE TAX ON TOBACCO PRODUCTS IMPOSING EXCISE TAX ON HEATED TOBACCO PRODUCTS AND PRODUCTS, INCREASING THE PENALTIES FOR VIOLATIONS OF PROVISIONS ON ARTICLE SUBJECT TO EXCISE TAX , AND EARMARKING A PORTION OF THE TOTAL EXCISE TAX COLLECTION FROM SUGAR-SWEETENED BEVERAGES, ALCOHOL, TOBACCO, HEATED TOBACCO AND VAPOR PRODUCTS FOR UNIVERSAL HEALTH CARE, AMENDING FOR THIS PURPOSE SECTION 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288, AND 289, REPEALING SECTION 288(B) AND 288(C), AND CREATING NEW SECTION 263-A, 265-B AND 288-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 10968, AND OTHER PURPOSES.”
