BY JUN RAMIREZ
The Bureau of Internal Revenue (BIR) has banned the sale of vapor or heated cigarettes to customers who are below 21 years of age.
BIR Commissioner Caesar Dulay said the offending business establishment will be closed and owner sent to jail up to four years pursuant to Section 144 of the Tax Code.
The violator is also liable to face maximum fine of P100,000. The BIR chief issued the warning when he signed Revenue Memorandum Circular 128-2020.
The circular implemented the joint memorandum agreement of the Department of Finance, Department of Health, the Department of Budget and Management, the Philippine Health Insurance Corporation and the BIR on the distribution and sale of these cigarette products.
Heated cigarettes refer to electronic nicotine or non-nicotine delivery systems of liquid solution or gel with users inhaling the tobacco vapor.
The memorandum also required importers, manufacturers and distributors of these items to present to the BIR the exact replicas of the container or wrapper of the products with the affixture of the graphic health warning.
Manufacturers and distributors are not allowed to add flavors to the products, except the natural tobacco taste.
The regulations also stated that if the offender is an alien he will be immediately deported after serving the jail sentence. (Jun Ramirez)
