In its latest advisory, BIR implemented a new payment deadline under the amended subsection of RR No. 13-2018.
Recently, BIR released RMO No. 43-2022, requiring taxpayers and registered entities to comply with the new “Ask for Receipt” provisions.
Businesses are required to annually renew their business permit from January 1st to the 20th with their local government unit.
BIR prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory, and sale of cigarettes.