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  • RR No. 14-2022

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    Alvin Lozares Casaje
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    © All Rights Reserved
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    4 views15 pages

    RR No. 14-2022

    Uploaded by

    Alvin Lozares Casaje
    tax

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 15
    ‘BUREAU OF INTERNAL REVENDE | RECO 204 MGT, DIVISION 2 | REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE National Office Buil T nov 11 022 October 24, 2022 RevENUE REGULATIONS No. {4~ 2022 SUBJECT: Rules and Regulations Implementing the Provisions of Republic Act No, 11900, Relative to the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products TO : All Intemat Revenue Officials and Others Concerned SECTION 1. SCOPE. ~ Pursuant to Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promulgated to implement pe provisions of Republic Act (RA) No, 11900 relative to the importation, manufacture, sale, packaging,

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