The bureau just recently issued Revenue Memorandum Circular (RMC) No. 23-2016 publishing the Full Text of Implementing Rules and Regulations (IRR) of Republic Act. No. 10643 which was approved by President Benigno S. Aquino III last July 15, 2014, entitled "AN ACT TO EFFECTIVELY INSTILL HEALTH CONSCIOUSNESS THROUGH GRAPHIC HEALTH WARNINGS ON TOBACCO PRODUCTS".
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2023-2016.pdf of the full text of RMC No. 23-2016 and the Implementing Rules and Regulations of Republic Act No. 10643 "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products," Otherwise Known As "The Graphic Health Warnings Law"
