No.

of Date of Subject Matter Summary of the Subject Page

Issuance Issue Matter
RMC No. January Loss of Several Notifies the loss of several 1- Digest
1-2016 11, 2016 Accountable forms accountable forms 2- Full
Text
RMC No. January Cirzularizing the Price Circularizes the price of 3- Digest
2-2016 14, 2016 of Sugar at Millsite for sugar at millsite for week- 4- Full
Week-Ending December ending December 20, 2015, Text
20, 2015 as provided by as provided by the Sugar 5- Annex
the Licencing and Regulatory Administration A
Monitoring Division,
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. January Cirzularizing the Price Circularizes the price of 6- Digest
3-2016 14, 2016 of Sugar at Millsite for sugar at millsite for week- 7- Full
Week-Ending December ending December 27, 2015, Text
27, 2015 as provided by as provided by the Sugar 8- Annex
the Licencing and Regulatory Administration A
Monitoring Division,
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. January Non- acceptance of Advises all Revenue 9- Digest
4-2016 22, 2016 Checks/Drawn Checks Collection Officers not to 10- Full
from Rural Bank of accept checks, as well as Text
Villaviciosa (Abra), Inc. taxpayer's checks drawn
(A Closed Bank) by from Rural Bank of
Revenue Collection Villaviciosa (Abra), Inc.
Officers
RMC No. January Non- acceptance of Advises all Revenue 11- Digest
5-2016 22, 2016 Checks/Drawn Checks Collection Officers not to 12- Full
from Peñafrancia Rural accept checks, as well as Text
Bank of Calabanga taxpayer's checks drawn
(Ca.Sur), Inc. (A Closed from Peñafrancia Rural
Bank) by Revenue Bank of Calabanga (Cam.
Collection Officers Sur), Inc.
RMC No. January Non- acceptance of Advises all Revenue 13- Digest
6-2016 25, 2016 Checks/Drawn Checks Collection Officers not to 14- Full
from RURAL BANK accept checks, as well as Text
OF CABA (LA taxpayer's checks drawn
UNION), INC. (A from Rural Bank of Caba
Closed Bank) by (La Union), Inc.
Revenue Collection
Officers
RMC No. January Cirzularizing the Price Circularizes the price of 15- Digest
7-2016 26, 2016 of Sugar at Millsite for sugar at millsite for week- 16- Full
Week-Ending January3, ending January 3, 2016, as Text
2016as provided by the provided by the Sugar 17-
Licencing and Regulatory Administration Annex A
Monitoring Division,
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. January Cirzularizing the Price Circularizes the price of 18- Digest
8-2016 26, 2016 of Sugar at Millsite for sugar at millsite for week- 19- Full
Week-Ending January ending January 10, 2016, as Text
10, 2016 as provided by provided by the Sugar 20-
the Licencing and Regulatory Administration Annex A
Monitoring Division,
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. January Clarification on Clarifies the taxability of 21- Digest
9-2016 28, 2016 Taxability of Non-stock Non-Stock Savings and 22- Full
Savings and Loan Loan Associations for Text
Association for purposes of Income Tax,
Purposes of Income Gross Receipts Tax and
Tax, Gross Receipts Tax Documentary Stamp Tax
and Documentary Stamp
Tax
RMC No. February Publishing Daily Publishes the daily 25- Digest
10-2016 1, 2016 Minimum Wage Rates minimum wage rates in 26- Full
in Region III Pursuant to Region III pursuant to Wage Text
Order No. RBIII-19.
 Wage Order No. RBIII -
19

RMC No. February Cirzularizing the Price Circularizes the price of 32- Digest
11-2016 1, 2016 of Sugar at Millsite for sugar at millsite for week- 33- Full
Week-Ending January ending January 17, 2016, as Text
17, 2016 as provided by provided by the Sugar 34-
the Licencing and Regulatory Administration Annex A
Monitoring Division,
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. February Missing Two (2) Notifies the loss of 2 unused 35- Digest
12-2016 11, 2016 Unused Quadruplicate quadruplicate copies and 1 36- Full
Copies and One (1) unused triplicate copy of Text
Unused liiplicate Copy BIR Form No. 0422 -
of BIR Form No. A422 Mission Order
Mission Order'
RMC No. February Non acceptance of Advises all Revenue 37- Digest
13-2016 15, 2016 drawn checks/checks Collection Officers not to 38 - Full
from Rural Bank of accept checks as well as Text
Baguias, INC by taxpayer's checks drawn 39 -
revenue collection from Rural Bank of Buguias Annex A
officers (Benguet), Inc. (A Closed
Bank)
RMC No. February CY 2016 Priority Prescribes the BIR Priority 41- Digest
14-2016 15, 2016 Programs Programs for CY 2016 42 - Full
Text
43-
Annex A
RMC No. February Entry into Force, Announces the entry into 50- Digest
15-2016 16, 2016 Effectivity and force, effectivity and 51- Full
Applicability of the applicability of the Text
renegotiated renegotiated Philippines- 52 -
Philippines-Germany Germany Tax Treaty Annex A
Tax Treaty
RMC No. February Lost two sets of a used Notifies the loss of 2 sets of 83- Digest
16-2016 16, 2016 but unissued BIR Form a used but unissued BIR 84- Full
No. 0421 - Tax Form No. 0421 - Tax Text
Verification Notice Verification Notice
RMC No. February Circularizing the Price Circularizes the price of 85- Digest
17-2016 16, 2016 of Sugar at Millsite for sugar at millsite for week- 86- Full
Week-Ending January ending January 24, 2016, as Text
24,2016, as provided by provided by the Sugar 87 -
the Licensing and Regulatory Administration Annex A
Monitoring Division,
Regulation Department,
Su ga r Regu latory Ad
m i n istration (SRA).
RMC No. February Circularizing the Price Circularizes the price of 88- Digest
18-2016 17, 2016 of Sugar at Millsite for sugar at millsite for week- 89- Full
Week-Ending January ending January 31, 2016, as Text
31,2016, as provided by provided by the Sugar 90 -
the Licensing and Regulatory Administration Annex A
Monitoring Division,
Regulation Department,
Su ga r Regu latory Ad
m i n istration (SRA).
RMC No. February Clariffying the Tax Clarifies the tax treatment of 91- Digest
19-2016 19, 2016 Treatment of the the Monthly Provisional 92- Full
monthly provisional Allowance and Officer's Text
allowance and officer's Allowance given to military
allowance given to personnel/officers under the
militari recently signed Executive
personnels/officers Order, entitled "Modifying
under the recently the Salary Schedule for
signed executive order , Civilian Government
entitled "modifying the Personnel and Authorizing
salary schedule for the Grant of Additional
civilian government Benefits for Both Civilian
personnel and and Military and Uniformed
authorizing the grant of Personnel"
additional benefits for
both civilian and
 military and uniformed
personnel" in relation to
section 3 of republic act
no. 9040 exempting
from income tax certain
allowances and benefits
granted to the members
of the Armed Forces of
the Philippines

RMC No. February Circularizing the Price Circularizes the price of 94- Digest
20-2016 22, 2016 of Sugar at Millsite for sugar at millsite for week- 95- Full
Week-Ending February ending February 7, 2016, as Text
07,2016, as provided by provided by the Sugar 96 -
the Licensing and Regulatory Administration Annex A
Monitoring Division,
Regulation Department,
Su ga r Regu latory Ad
m i n istration (SRA).
RMC No. February Circulizing the Circularizes the Professional 97- Digest
21-2016 22, 2016 Professional Regulatory Regulatory Board of 98- Full
Board of Accountancy Accountancy Resolution Text
Resolution No. 03, No. 03, Series of 2016 99-
SERIES OF 2016 entitled "Requiring the Annex A
entitled "requiring the Submission of Certificate by
Submissions of the Responsible Certified
Certificates by the Public Accountants on the
Responsible Certified Compilation Services for
Public Accountants on the Preparation of Financial
the compilation Services Statements and Notes
for the Preparations of Thereto"
Financial Statements
and Notes thereto"
RMC No. February Non-acceptance of' Advises all Revenue 106-
22-2016 23, 2016 ChecksiDlau,n Cllrecks Collection Officers not to Digest
fiom LAPLr-LAPU accept checks as well as 107- Full
RLIRAL BANK,INC. taxpayer's checks drawn Text
 (A Closed Bank; b1 from Lapu-Lapu Rural 108-
Revenue Collection Bank, Inc. Annex A
OlJlcels

RMC No. February Publishing the Full Text Publishes the full text of 110-
23-2016 23, 2016 of Implementing Rules Implementing Rules and Digest
and Regulations (IRR) Regulations of Republic Act 112 - Full
of Republic Act No. No. 10643 entitled "An Act Text
10643 which was to Effectively Instill Health 125-
approved by President Consciousness Through Annex A
Benigno S. Aquino III Graphic Health Warnings
last July 15,2014, on Tobacco Products"
entitled "AN ACT TO
EFFECTIVELY
INSTILL HEALTH
CONSCIOUSNESS
THROUGH GRAPHIC
HEALTH WARNINGS
ON TOBACCO
PRODUCTS"
RMC No. February Reiteration of Reiterates the Department 132-
24-2016 24, 2016 Department of Finance of Finance Order No. 149- Digest
Order No. 149-95 for 95 for non-stock non-profit 133 - Full
non-stock non-profit educational institutions Text
educational institutions
RMC No. February Circularizing the Circularizes the prescribed 135-
25-2016 29, 2016 prescribed processing processing fees on Digest
fees on applications for applications for certification 136- Full
certification on tax on tax payments Text
payments under
Revenue Memorandum
Order No. 7-2016
RMC No. March 3, Acceptance of Tax Informs revenue officials, 138-
26-2016 2016 Returns/Payments of employees and others Digest
Internal Revenue Taxes concerned on the acceptance 139- Full
by Authorized Agent of tax returns/payments of Text
Banks (AABs) on Two internal revenue taxes by
Authorized Agent Banks on
 Saturdays Prior to April two Saturdays prior to April
15,2016 15, 2016

RMC No. March 8, Circularizing the price Circularizes the price of 140-
27-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending February ending February 14, 2016, 141- Full
14, 2016, as provided by as provided by the Sugar Text
the Licensing and Regulatory Administration 142-
Monitoring Division, Annex A
Regulation Department,
Sugar Regulatory
Administration (SRA).
RMC No. March 9, Circularizing the price Circularizes the price of 143-
28-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending February ending February 21, 2016, 144- Full
21, 2016, as provided by as provided by the Sugar Text
the Licensing and Regulatory Administration 145-
Monitoring Division, Annex A
Regulation Department,
Sugar Regulatory
Administration (SRA).
RMC No. March 14, Circularizing the price Circularizes the price of 146-
29-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending February ending February 28, 2016, 147- Full
28, 2016, as provided by as provided by the Sugar Text
the Licensing and Regulatory Administration 148-
Monitoring Division, Annex A
Regulation Department,
Sugar Regulatory
Administration (SRA).
RMC No. March 14, Tax Compliance Reminds candidates of the 149-
30-2016 2016 Reminders under the May 9, 2016 National and Digest
May 09, 2016 National Local Elections of their tax 152- Full
and Local Elections obligations Text
RMC No. March 16, Entry into Force, Announces the entry into 157-
31-2016 2016 Effectivity and force, effectivity and Digest
Applicability of the applicability of the 158- Full
Philippines-Turkey Philippines-Turkey Double Text
Double Taxation Taxation Agreement
Agreement
RMC No. March 17, Entry into Force, Announces the entry into 159-
32-2016 2016 Effectivity and force, effectivity and Digest
Applicability of the applicability of the Protocol 160- Full
Protocol Amending the amending the Philippines- Text
Philippines-New New Zealand Tax Treaty
Zealand Tax Treaty
RMC No. March 21, Non-acceptance of Advises all Revenue 161-
33-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from RURAL BANK accept checks as well as 162- Full
OF BASAY (NEGROS taxpayer's checks drawn Text
ORIENTAL), INC. (A from Rural Bank of Basay 163-
Closed Bank) by (Negros Oriental), Inc. Annex A
Revenue Collection 164-
Officers Annex B
RMC No. March 21, Non- acceptance of Advises all Revenue 165-
34-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from Rural Bank of accept checks as well as 166- Full
Panay, Inc. by Revenue taxpayer's checks drawn Text
Collection Officers from Rural Bank of Panay, 167-
Inc. Annex A
168-
Annex B
RMC No. March 21, Announcement of the Announces the availability 169 -
35-2016 2016 availability of of eBIRForms Package Digest
eBIRForms Package Version 6.0 and other 170- Full
Version 6.0 and other concerns Text
concerns
RMC No. March 21, Clarification on the Clarifies the effectivity of 172-
36-2016 2016 effectivity of the the submission of certificate Digest
submission of certificate by the responsible Certified 173 - Full
by the responsible Public Accountants on the Text
Certified Public compilation services for the
Accountants on the preparation of financial
compilation services for statements and notes thereto
the preparation of
financial statements and
notes.
RMC No. March 22, Updates on the Updates the list of 174 -
37-2016 2016 documentary documentary requirements Digest
requirements for the for the registration of each 181 - Full
registration of each type type of application under Text
of application under Annex A of RR No. 7-2012,
Annex A of RR No. 7- as amended by RMC No.
2012, as amended by 70-2013
RMC No. 70-2013
RMC No. March 23, Circularizing the price Circularizes the price of 187-
38-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending March 6, ending March 6, 2016, as 188 - Full
2016, as provided by the provided by the Sugar Text
Licencing and Regulatory Administration 189 -
Monitoring Division, Annex A
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. March 30, Notifying the loss of Notifies the loss of 191 -
39-2016 2016 quadruplicate copy of quadruplicate copy of BIR Digest
BIR Form No. 0422 - Form No. 0422 - Mission 192 - Full
Mission Order Order Text
RMC No. April 1, Circularizing the price Circularizes the price of 193 -
40-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending March 13, ending March 13, 2016, as 194 - Full
2016, as provided by the provided by the Sugar Text
Licencing and Regulatory Administration 195 -
Monitoring Division, Annex A
Regulation Department,
 Sugar Regulatory
Administration (SRA)

RMC No. April 4, Amendment of Further amends RMC No. 196 -

41-2016 2016 provisions of making 57-2011, as amended by Digest
the disclosure of RMC Nos. 21-2013, 9-2014 197 - Full
Supplemental and 13-2015, entitled Text
Information under BIR "Revised Forms No. 1700,
Form Nos. 1700 and 1701 and 1702"
1701 optional on the
part of the taxpayer for
income tax.
RMC No. April 4, Circularizing the price Circularizes the price of 198-
42-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending March 20, ending March 20, 2016, as 199 - Full
2016, as provided by the provided by the Sugar Text
Licencing and Regulatory Administration 200 -
Monitoring Division, Annex A
Regulation Department,
Sugar Regulatory
Administration (SRA)
RMC No. April 7, Reiteration of the Reiterates the business 201 -
43-2016 2016 business registration registration processes and Digest
processes and policies policies in line with Ease of 202 - Full
and to create taxpayer Doing Business Text
awareness that some
procedures may be done
simultaneously.
RMC No. April 12, Circularizing the price Circularizes the price of 203-
44-2016 2016 of sugar at millsite for sugar at millsite for week- Digest
week-ending March 27, ending March 27, 2016, as 204 - Full
2016, as provided by the provided by the Sugar Text
Licencing and Regulatory Administration 205 -
Monitoring Division, Annex A
Regulation Department,
 Sugar Regulatory
Administration (SRA)

RMC No. April 12, Non-acceptance of Advises all Revenue 206 -

45-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from Rural Bank of accept checks as well as 207 - Full
Bayawan (Negros taxpayer's checks drawn Text
Orienta;), INC. (A from Rural Bank of
Closed Bank) by Bayawan (Negros Oriental),
Revenue Inc.
Collection Officers
RMC No. April 12, Non-acceptance of Advises all Revenue 208 -
46-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from Rural Bank of accept checks as well as 209 - Full
Malinao (Aklan), INC. taxpayer's checks drawn Text
(A Closed Bank) by from Rural Bank of Malinao
Revenue Collection (Aklan), Inc.
Officers
RMC No. April 15, Amending Revenue Amends Revenue 210 -
47-2016 2016 Memorandum Circular Memorandum Circular No. Digest
N o. 42-2016 dated Ap 42-2016 by attaching the 211 -
ril 4, revised price of sugar at Full Text
2A16, the Price of Sugar millsite for week-ending 212 -
at Millsite for Week- March 20, 2016, as provided Annex A
Ending March 20,20L6, by the Sugar Regulatory
as Administration
provided by the
Licensing and
Monitoring Division,
Regulation
Department, Sugar
Regulatory
Administration (SRA).
RMC No. April 18, Circularizing the Price Circularizes the price of 213 -
48-2016 2016 of Sugar at Millsite for sugar at millsite for week- Digest
Week-Ending April 3, ending April 3, 2016, as 214 - Full
2016 as provided provided by the Sugar Text
by the Licensing and Regulatory Administration 215 -
Monitoring Division, Annex A
Regulation Department,
Sugar Regulatory
Administration (SRA).
RMC No. April 18, Notr-acceptance of Advises all Revenue 216 -
49-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
fron Koronadal Rural accept checks as well as 217 - Full
Bank (South Cotabato), taxpayer's checks drawn Text
INC. (A Closed Bank) from Koronadal Rural Bank
byRevenue (South Cotabato), Inc.
Collection Officers
RMC No. April 22, Unauthorized Reminds all BIR officials 218 -
50-2016 2016 divulgence of and employees relative to Digest
Information and its the unauthorized divulgence 219 - Full
coresponding penalties of information and its Text
corresponding penalties
RMC No. April 28, Availability of Mobile Informs the public on the 220 -
51-2016 2016 Application to availability of mobile Digest
Authentlcate lnternal application to authenticate 212 - Full
Revenue internal revenue stamps on Text
Stamps on Cigarettes cigarettes
RMC No. May 2, Non-acceptance of Advises all Revenue 213 -
52-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from ABN AMRO Bank accept checks as well as 214 - Full
N.V. - taxpayer's checks drawn Text
offshore Banking unit from ABN AMRO Bank, 215 -
(ABNAM-OBU) by N.V. - Offshore Banking Annex A
Revenue Collection Unit
offrcers
RMC No. May 3, Non-acceptance of Advises all Revenue 216 -
53-2016 2016 Checks/Drawn from Collection Officers not to Digest
Cathay United Bank Co. accept checks as well as 217 - Full
Ltd. --Manila taxpayer's checks drawn Text
Representative Office from Cathay United Bank
(CUBI) by Revenue Co. Ltd. - Manila
Collection Officers Representative Office
RMC No. May 17, Circularizing the Circularizes the guidelines 218 -
54-2016 2016 Guidelines Governing governing the issuance of Digest
he issuance of Certificate of Compliance, 219 - Full
Certificate of in lieu of Certificate of Text
Compliance, in lieu of Good Standing, pursuant to 220 -
Certificate of Good Cooperative Development Annex A
Standing, pursuant to Authority Memorandum
Cooperative Circular No. 2015-08
Development Authority
(CDA) Memorandum
Circular (MC) No.
2015-08 Series of 2015
RMC No. May 17, All Regional Directors, Clarifies the five year 221 -
55-2016 2016 Revenue District validity period of Certificate Digest
Officers, Employees and of Accreditation issued to 222 - Full
Others concerned developers/dealers/supplier- Text
vendors/pseudo-suppliers of
Cash Register
Machines/POS machines
and other sales
machines/receipting
software
RMC No. May 20, Non-acceptance of Advises all Revenue 223 -
56-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from Surigao Evergreen accept checks as well as 224 - Full
Rural Bank, INC. by taxpayer's checks drawn Text
Revenue Collection from Surigao City
offrcers Evergreen Rural Bank, Inc.
RMC No. May 25, Non acceptance of Advises all Revenue 225 -
57-2016 2016 drawn checks/checks Collection Officers not to Digest
from Rural Bank of accept checks as well as 226 - Full
Amadeo (Cavite), INC. taxpayer's checks drawn Text
(A Closed Bank) by from Rural Bank of Amadeo
revenue collection (Cavite), Inc.
officers
RMC No. May 30, Consolidated Price of Consolidates the Price of 227 -
58-2016 2016 Sugar at Millsite for the Sugar at Millsite for the Digest
Month of April 2016 month of April 2016 228 - Full
Text
229 -
Annex A
RMC No. June 3, Publishing the Daiiy Publishes the Daily 230 -
59-2016 2016 Minimuni Wase Rates Minimum Wage Rates in Digest
in AR.tr4M Pursuant ARMM pursuant to Wage 231 - Full
to Wage Order No. Order No. ARMM-16 Text
ARMM- 16.
RMC No. June 8, Non acceptance of Advises all Revenue 232 -
60-2016 2016 drawn checks/checks Collection Officers not to Digest
from Sumitomo Mitsui accept checks as well as 233 - Full
Banking Corporation-- taxpayer's checks drawn Text
Manila Representative from Sumitomo Mitsui
Office (SMBC-Manila Banking Corporation-
Representatie Office) Manila Representative
by revenue collection Office
officers
RMC No. June 14, Prescribing Prescribing Prescribes the policies and 234 -
61-2016 2016 Policies and Guidelines guidelines for accounting Digest
for Acccunting and and recording transactions 235 - Full
Recording involving "netting" or Text
Transactions involving "offsetting"
"Netting" or
"Offsetting"
RMC No. June 14, Clarification on Proper Clarifies the proper tax 236 -
62-2016 2016 Tax treatment of treatment of passed-on Digest
Passed-on Gross Gross Receipts Tax 237 - Full
Receipts Tax Text
RMC No. June 20, Consolidated Price of Consolidates the Price of 238 -
63-2016 2016 Sugar at Millsite for tlre Sugar at Millsite for the Digest
month of May 2016 month of May 2016 239 - Full
Text
240 -
Annex A
RMC No. June 20, Circularizing Clarifies the nature, tax 241 -
64-2016 2016 Clarifications in the treatment, registration and Digest
Nature, Tax treatment, compliance requirements of 242 - Full
registration and corporations and Text
compliance associations under Section 243 -
requirements of 30 of the NIRC of 1997, as Annex A
corporations and amended 244 -
associations under AnnexA1
section 30 of the 245 -
National Internat Annex B
Revenue Code of 1997,
as Amended
RMC No. June 23, Clarification on Proper Clarifies the proper due 246 -
65-2016 2016 Due Dates for Filing of dates for filing of returns Digest
Returns and and payment of taxes for the 247 - Full
Payment of Taxes for purpose of imposition of Text
the Purpose of penalties for late filing
Impoiition of penalties and/or late payment.
for Late Filing and/or
Late payment.
RMC No. June 27, Clarifies that Sumitomo 248 -
66-2016 2016 Clarifications on the Mitsui Banking Digest
Provisions of Revenue Corporation-Manila 249 - Full
Memorandum Circular Representative Office is the Text
No. 60-2016 bank referred to under RMC
No. 60-2016 and not
Sumitomo Mitsui Banking
Corporation-Manila Branch
RMC No. June 27, Non-acceptance of Advises all Revenue 250 -
67-2016 2016 Checks/Drawn Checks Collection Officers not to Digest
from Comsavings Bank accept checks as well as 251 - Full
with Text
 trade name GSIS Family taxpayer's checks drawn
Bank (A Thrift Bank), from Comsavings Bank
(A Closed Bank)
by Revenue Collection
Officers
RMC No. June 30, New and Upgraded Informs all taxpayers and 252 -
68-2016 2016 Internal Revenue stamp others concerned of the new Digest
design for Cigarettes and upgraded internal 253 - Full
revenue stamp design for Text
cigarette products