Revenue Memorandum Circular No. 78-2023

2023-08-07T04:44:31+08:00

BIR issued RMC No. 78-2023 Prescribing the Administrative Requirements for Importers and Manufacturers of Raw Materials, Apparatus or Mechanical Contrivances, and Equipment Specially Used for the Manufacture of Heated Tobacco Products and Vapor Products. Importers or manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and Vapor Products are required to comply with the following requirements:  Application for a Permit to Operate as an importer or manufacturer of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and Vapor Products. - Applicant shall file his/her application in [...]