affixture


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The payment thereof shall be considered constructive affixture of the internal revenue stamps on such cigarettes for export, provided that the range of UICs that were released to the local manufacturer-exporter shall be reported to the BIR, through Irsis [Internal Revenue Stamps Integrated System], according to RR 9-2015.
In line with the amendment of the National Internal Revenue Code of 1997, it is anticipated that the affixture of tax stamps introduced on 1st December 2014 will 'further improve tax administration' and 'deter mis-declaration of removals," the report said.
In a move to combat the smuggling of tobacco products, the Department of Finance has approved the Bureau of Internal Revenue s proposed revenue regulation mandating the affixture of internal revenue stamps on imported and locally manufactured cigarettes.