Vape Traders Asked to Follow BIR & DTI Requirements

The Bureau of Internal Revenue (BIR) and the  Department of Trade and Industry (DTI) told sellers and distributors of vaporized nicotine and non-nicotine products to follow requirements. This comes after the confiscation of tons of untaxed and smuggled vape products from five large illicit vape traders,

Vaporized Nicotine and Non-Nicotine Products, Novel Tobacco Products, and their devices, more commonly known as Vape Products have to comply with tax and business registration obligations of DTI Department Administrative Order (DAO) No. 22-16 and the BIR Revenue Regulations (RR) No. 14-2022.

The aforementioned DAO and RR were issued to implement certain provisions of the Vaporized Nicotine and Non-Nicotine Products Regulation Act or Republic Act No. 11900. The DAO and RR ensure that the distribution and sale of Vape Products via internet websites or selling platforms/e-commerce can only be permitted by those online sellers and distributors that are registered with the Cooperative Development Authority (CDA), DTI, or Securities and Exchange Commission (SEC), and the BIR.

BIR Commissioner Romeo Lumagui Jr. had told traders to post the needed government approvals and certificates of products on the selling platform or the landing page of their website. In instances of violations of the requirements, the online selling platform providers must immediately suspend the sale of said vape products on the e-commerce platform.

Regulation violations are subject to penalties under the National Internal Revenue Code of 1997 and the regulations imposed by the BIR.

Source: Manila Bulletin