More than a year after the promulgation of Republic Acts (RAs) 11346 and 11467, the Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) 7-2021 last May 18, providing the rules and regulations to implement provisions of said RAs relative to the excise tax on alcohol products, tobacco products, heated tobacco products, and vapor products.

President Rodrigo Duterte signed into law RA 11346, also known as the Tobacco Tax Law, last July 25, 2019, increasing excise taxes on cigars and cigarettes as well as imposing taxes on heated tobacco and vapor products.