The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) 94-2025 on Sept. 24, 2025, providing supplemental policies and documentary requirements for claims of excise tax refund or credit related to unused internal revenue stamps for cigarettes, heated tobacco products, and vape products.
Coverage
Applications for excise tax refund or credit apply to unused, factory-defective, spoiled, or bad order internal revenue stamps that remain intact and have not been affixed to any tobacco or vape product.
Eligibility
Refund or credit is allowed for:
1. Unused stamps due to product cancellations, reclassification, or production issues;
2. Bad order stamps surrendered beyond the prescribed period under Revenue Regulations 18-2021;
3. Factory-defective stamps paid but not released; and
4. Approved replacements of defective or spoiled stamps that remain unreleased.
Only original stamps in good condition with quick response (QR) code, unique identifier code and security features will be accepted.
Documentary requirements
A taxpayer who intends to claim a refund or tax credit must prepare the following requirements and submit these to the Revenue District Office with jurisdiction over the taxpayer’s operations:
1. Three original copies of duly accomplished application for tax credit/refund (BIR Form 1914);
2. Letter addressed to the Commissioner of Internal Revenue stating the legal basis, facts and other circumstances justifying the claim for tax credit or refund;
3. Copy of the duly filed tax return relative to the tax credit or refund with proof of payment;
4. Original copy of the duly notarized taxpayer’s attestation;
5. Original copy of notarized secretary’s certificate or special power of attorney, whichever is applicable, stating the authorized representative(s) to file, sign and process the tax credit or refund claim, with photocopy of one valid government-issued ID;
6. Original copy of delinquency verification certificate issued by the Collection Division of the respective Revenue Region that has jurisdiction over the taxpayer or the Collection Enforcement Division of the Large Taxpayers Service, whichever is applicable;
7. Notice to Proceed issued by the Excise Large Taxpayers Field Operations Division (Eltfod); and
8. Other documentary requirements as deemed necessary.
In securing the Notice to Proceed, the following requirements must be secured:
1. Unused stamps or bad order stamps arranged in rows and columns on the sheet of paper specifically provided for the purpose by APO Production Unit Inc. (APO);
2. Certification issued by APO or the Large Taxpayers Service, as may be applicable;
3. Original copy of the excise tax return (BIR Form 2200-T) and the proof of payment of excise tax previously filed and paid for the procurement of the stamps; and,
4. Copy of the Order Reference Number issued through the Enhanced Internal Revenue Stamp Integrated System authenticated by the Eltfod.
Filing deadline
The application must be filed within two years from the date of excise tax payment.
Processing timeline
The application for tax refund or credit must be processed within 180 days from submission of complete documents. All surrendered stamps must be destroyed under Eltfod supervision, with a signed destruction report.
Effectivity
RMC 94-2025 shall take effect immediately.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants