Concepts of Excise Tax
Excise Tax Rates
Related Revenue Issuances
Codal References
- Excise Tax is a tax on the production, sale or consumption of a commodity in a country.
APPLICABILITY:
- On goods manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition; and
- On goods imported.
TYPES OF EXCISE TAX:
- Specific Tax – refers to the excise tax imposed which is based on weight or volume capacity or any other physical unit of measurement
- Ad Valorem Tax – refers to the excise tax which is based on selling price or other specified value of the goods/articles
MANNER OF COMPUTATION:
- Specific Tax = No. of Units/other measurements x Specific Tax Rate
- Ad Valorem Tax = No. of Units/other measurements x Selling Price of any specific value per unit x Ad Valorem Tax Rate
MAJOR CLASSIFICATION OF EXCISABLE ARTICLES AND RELATED CODAL SECTION:
1. Alcohol Products (Sections 141-143)
a. Distilled Spirits (Section 141)
b. Wines (Section 142)
c. Fermented Liquors (Section 143)
2. Tobacco Products (Sections 144-146)
a. Tobacco Products (Section 144)
b. Cigars & Cigarettes (Section 145)
c. Inspection Fee (Section 146)
3. Petroleum Products (Section 148)
4. Miscellaneous Articles (Section 149-150)
a. Automobiles (Section 149)
b. Non-essential Goods (Section 150)
c. Non-essential Service (Section 150-A) - RA 10963 [TRAIN Law))
d. Sweetened Beverages (Section 150-B)-(RA 10963 [TRAIN Law])
5. Mineral Products (Sections 151)
PERSONS LIABLE TO EXCISE TAX:
In General:
a. On Domestic or Local Articles
-
-
- Manufacturer
- Producer
- Owner or person having possession of articles removed from the place of production without the payment of the tax
-
b. On Imported Articles
-
-
- Importer
- Owner
- Person who is found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption
-
Others:
On Indigenous Petroleum
-
-
- Local Sale, Barter or Transfer
-
- First buyer, purchaser or transferee
- Exportation
-
- Owner, lessee, concessionaire or operator of the mining claim
-
TIME OF PAYMENT:
In General
-
-
- On domestic products
-
- Before removal from the place of production
- On imported products
-
- Before release from the customs' custody
-
A. ALCOHOL PRODUCTS
| PARTICULARS | NEW TAX RATES based on Republic Act No. 10351 |
Remarks
2018
onwards
|
||||
|
2013
|
2014
|
2015
|
2016
|
2017
|
||
| A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX | ||||||
|
1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) per proof (excluding the excise and value-added taxes); |
15%
|
15%
|
20%
|
20%
|
20%
|
20%
|
| 2) SPECIFIC TAX - Per proof liter |
Php20
|
Php20
|
Php20
|
Php20.80
|
Php21.63
|
Effective 1/1/2016, the specific tax rate shall be increased by 4% every year thereafter
|
| B. WINES, per liter of volume capacity | ||||||
| 1) Sparkling wines/ champagnes, where the NRP (excluding the excise and VAT) per bottle of 750ml volume capacity, regardless of proof is: |
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
|
|||||
|
Php500.00 or less
|
Php250
|
Php260
|
Php270.40
|
Php281.22
|
Php292.47
|
|
|
More than Php500.00
|
Php700
|
Php728
|
Php757.12
|
Php787.40
|
Php818.90
|
|
| 2) Still wines and carbonated wines containing 14% of alcohol by volume or less |
Php30.00
|
Php31.20
|
Php32.45
|
Php33.75
|
Php35.10
|
|
| 3) Still wines and carbonated wines containing more than 14% (of alcohol by volume) but not more 25% of alcohol by volume |
Php60.00
|
Php62.40
|
Php64.90
|
Php67.50
|
Php70.20
|
|
|
4) Fortified wines containing more than 25% of alcohol by volume
|
Taxed as distilled spirits
|
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| C. FERMENTED LIQUORS , per liter of volume capacity | ||||||
| 1) If the NRP (excluding excise and VAT) per liter of volume capacity is: |
Effective 1/1/2018, the specific tax rate shall be increased by 4% every year thereafter
|
|||||
|
Php 50.60 and below
|
Php15.00
|
Php17.00
|
Php19.00
|
Php21.00
|
Php23.50
|
|
|
More than Php 50.60
|
Php20.00
|
Php21.00
|
Php22.00
|
Php23.00
|
Php23.50
|
|
| 2) If brewed and sold at microbreweries or small establishments such as pubs and restaurants, regardless of the NRP |
Php28.00
|
Php29.12
|
Php30.28
|
Php31.50
|
Php32.76
|
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
|
|
NOTE:
IN CASE OF FERMENTED LIQUORS AFFECTED BY THE "NO DOWNWARD RECLASSIFICATION " PROVISION, THE 4% INCREASE SHALL APPLY TO THEIR RESPECTIVE APPLICABLE TAX RATES
|
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B. TOBACCO PRODUCTS
| PARTICULARS |
NEW TAX RATES based on Republic Act No. 10351
|
Remarks 2018 onwards
|
||||
|
2013
|
2014
|
2015
|
2016
|
2017
|
||
| A. TOBACCO PRODUCTS, per kilogram | ||||||
|
1. Tobacco Products
|
||||||
|
(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing;
|
Php1.75
|
Php1.82
|
Php1.89
|
Php1.97
|
Php2.05
|
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
|
|
(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened; and
|
Php1.75
|
Php1.82
|
Php1.89
|
Php1.97
|
Php2.05
|
|
|
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco;
|
Php1.75
|
Php1.82
|
Php1.89
|
Php1.97
|
Php2.05
|
|
|
2. Chewing tobacco unsuitable for use in any other manner
|
Php1.50
|
Php1.56
|
Php1.62
|
Php1.68
|
Php1.75
|
|
| B. CIGARS, per cigar | ||||||
| 3. Cigars |
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
|
|||||
|
(a) Based on the NRP per cigar (excluding the excise and value-added taxes), and
|
20%
|
20%
|
20%
|
20%
|
20%
|
|
|
(b) Per cigar
|
Php5.00
|
Php5.20
|
Php5.41
|
Php5.62
|
Php5.85
|
|
| C. CIGARETTES , per pack | ||||||
| PARTICULARS | NEW TAX RATES based on RA No. 10963 (TRAIN Law) | |||||
| January 1, 2018 until June 30, 2018 | July 1, 2018 until December 31, 2019 | January 1, 2020 until December 31, 2021 | January 1, 2022 until December 31,2023 | January 1, 2024 onwards | ||
|
1. Cigarettes packed by hand
|
Php32.50
|
Php35.00
|
Php37.50
|
Php40.00
|
Effective 1/1/2024, the specific tax rate shall be increased by 4% every year thereafter
|
|
|
2. Cigarettes packed by machine
|
Php32.50 | Php35.00 | Php37.50 | Php40.00 | ||
INSPECTION FEE - There shall be collected inspection fees on leaf tobacco, scrap, cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:
|
PRODUCT TYPE
|
INSPECTION FEE
|
| (1) Cigars | P 0.50 per thousand pieces or fraction thereof |
| (2) Cigarettes | P 0.10 per thousand sticks or fraction thereof |
| (3) Leaf Tobacco | P 0.02 per kilogram or fraction thereof |
| (4) Scrap and other manufactured tobacco | P 0.03 per kilogram or fraction thereof |
C. PETROLEUM PRODUCTS
|
PRODUCT TYPE
|
EFFECTIVITY (RA 10963-TRAIN Law)
|
||
| January 1, 2018 | January 1, 2019 | January 1, 2020 | |
|
(a) Lubricating oils and greases, including but not limited to base stock for lube oils and greases, high vacuum distillates, aromatic extracts and other similar preparations, and additives for lubricating oils and greases, whether such additives are petroleum based or not,per liter and kilogram respectively, of volume capacity or weight
|
Php8.00
|
Php9.00 |
Php10.00 |
|
(a.1) Locally produced or imported oils previously taxed but are subsequently reprocessed, re-refined or recycled, per liter and kilogram of volume capacity or weight. |
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| (b)Processed gas, per liter of volume capacity | |||
| (c)Waxes and petrolatum, per kilogram | |||
| (d)Denatured alcohol to be used for motive power , per liter of volume capacity | |||
| (e)Asphalt, per kilogram | |||
| (f)Naphtha, regular gasoline, pyrolysis gasoline and other similar products of distillation, per liter of volume capacity |
Php7.00
|
Php9.00 |
Php10.00 |
| (g)Unleaded premium gasoline, per liter of volume capacity | |||
| (h)Kerosene, per liter of volume capacity | Php3.00 | Php4.00 | Php5.00 |
| (i)Aviation turbo jet fuel,aviation gas, per liter of volume capacity |
Php4.00 |
Php4.00 |
Php4.00 |
| (j)Kerosene when used as aviation fuel, per liter of volume capacity | |||
| (k)Diesel fuel oil, and on similar fuel oils having more or less the same generating power, per liter of volume capacity |
Php2.50
|
Php4.50 |
Php6.00 |
| (l)Liquified petroleum gas used for motive power, per kilogram | |||
| (m)Bunker fuel oil, and on similar oils having more or less the same generating power, per liter of volume capacity | |||
| (n)Petroleum coke, per metric ton | |||
| (o)Liquified petroleum gas, per kilogram |
Php1.00
|
Php2.00 | Php3.00 |
| (p)Naphtha and pyrolysis gasoline, when used as raw material in the production of petrochemical products or in the refining of petroleum products, or as replacement fuel for natural-gas-fired-combined cycle power plant, in lieu of lacally-extracted natural gas during the non-availability thereof, per liter of volume capacity |
Php0.00
|
Php0.00 |
Php0.00 |
| (q)Liquified petroleum gas, when used as raw material in the production of petrochemical products, per kilogram | |||
| (r)Petroleum coke when used as feedstock to any power generating facility, per metric ton | |||
D. MINERALS AND MINERAL PRODUCTS
| PRODUCT TYPE |
TAX RATES (RA 10963-TRAIN Law)
|
| Coal and coke (Domestic and Imported) |
January 1, 2018 - Php50.00
January 1, 2019 - Php100.00
January 1, 2020 - Php150.00
and onwards
|
| Nonmetallic Minerals and Quarry Reources (Locally extracted or produced) | Four percent (4%) based on the actual market value of the gross output thereof at the time of removal |
| Nonmetallic Minerals and Quarry Resources (Imported) | Four percent (4%) based on the value used by the Bureau of Customs (BOC) in determining tariff and customs duties, net of excise tax and value-added tax |
| Locally-extracted natural gas and liquefied natural gas | Exempt |
| All Metallic Minerals (locally extracted or produced copper, gold, chromite and other metallic minerals) | Four percent (4%) based on the actual market value of the gross output thereof at the time of removal |
| Imported copper, gold, chromite and other metallic minerals | Four percent (4%) based on the value used by BOC in determining tariff and customs duties, net of excise tax and value added tax |
| On indigenous petroleum |
Six percent (6%) of the fair international market price thereof, on the first taxable sale, barter, exchange or such similar transaction, such tax to be paid by the buyer or purchaser before removal from the place of production. The phrase “first taxable sales, barter, exchange or similar transaction’' means the transfer of indigenous petroleum in its original, state to a first taxable transferee. The fair international market price shall be determined in consultation with appropriate government agency. For the purpose of this Subsection, “indigenous petroleum” shall include locally-extracted mineral oil, hydrocarbon gas, bitumen, crude asphalt. mineral gas and all other similar or naturally associated substances with the exception of coal, peat, bituminous shale and/or stratified mineral deposits." |
|
NOTE:
In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper concentrate, the actual market value shall be the world price quotations of the refined mineral products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred in the process of converting the mineral concentrates into refined metal traded in those commodity exchanges.
On minerals and mineral products sold or consigned abroad, the actual cost of ocean freight and insurance shall be deducted from the tax base.
|
|
E. AUTOMOBILES AND OTHER MOTOR VEHICLES
| NET MANUFACTURER'S PRICE/IMPORTER'S SELLING PRICE | TAX RATES (RA 10963 (TRAIN Law) | |
|
OVER
|
UP TO
|
RATE
|
|
0
|
Php600,000
|
4%
|
|
Php600,000
|
Php1,000,000
|
10%
|
|
Php1,100,000
|
Php4,000,000
|
20%
|
|
Php4,000,000
|
over
|
50%
|
F. NON-ESSENTIAL GOODS
-
- Twenty percent (20%) based on the wholesale price or the value of importation used by the Bureau of Customs in determining Tariff and Customs Duties, net of Excise and Value-Added taxes
G. SWEETENED BEVERAGES (RA 10963-TRAIN Law)
|
PRODUCT
|
TAX RATE
Per Liter of Volume Capacity
|
|
Using purely caloric sweeteners, and purely non-caloric sweeteners, or a mix of caloric and non-caloric sweeteners
|
Php6.00
|
|
Using purely high fructose corn syrup or in combination with any caloric or non-caloric sweetener
|
Php12.00
|
|
Using purely coconut sap sugar and purely steviol glycosides
|
Exempt
|
H. INVASIVE COSMETIC PROCEDURES - (RA 10963-TRAIN Law)
| SERVICE | Tax Rate |
| Performance of Services on Invasive Cosmetic Procedures | 5% |
REVENUE ISSUANCES ON EXCISE TAXES
A. ALCOHOLPRODUCTS
|
RMO No. 1-2016
|
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
|
|
RMO NO. 14-2014
|
Guidelines and procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes
|
|
RMC NO. 18-2013
|
Further Clarifying the Taxability of Distilled Spirits Provided under Revenue Memorandum Circular No. 3-2013
|
|
RMC NO. 10-2013
|
Transition Procedures for all Electronic Filing and Payment System (eFPS) Filers in Filing Tax returns Affected by the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the provisions of Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by republic Act No. 9334, and for Other Purposes
|
|
RMC NO. 3-2013
|
Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing the Provisions of Republic Act No. 10351 as well as the Provisions of Revenue Memorandum Circular No. 90-2012 Providing the Initial Tax Classifications of Alcohol and Tobacco Products
|
|
RMC NO. 90-2012
|
Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351
|
|
RR NO. 17-2012
|
Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the Provisions of Existing Revenue Regulations
|
|
RMC NO. 26-2006
|
Clarifying Certain Provisions of Revenue Regulations (RR) No. 3- 2006, More Particularly on the Printing Requirements of Section 23 thereof.
|
|
RR NO. 3-2006
|
Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products pursuant to the Provisions of Republic Act No. 9334, and Clarifying Certain Provisions of Existing Revenue Regulations Relative Thereto
|
|
RMO NO. 38-2003
|
Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes
|
|
RMO NO. 35-2002
|
Prescribing the Guidelines and procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes
|
|
RR NO. 2-97
|
Revenue Regulations Governing Excise Taxation on Distilled Spirits, Wines and Fermented Liquors
|
B. TOBACCO PRODUCTS
|
RR NO. 3-2018
|
Providing for the Revised Tax Rates on Tobacco Products Pursuant to the Provisions of Republic Act No. 10963, otherwise known as "Tax Reform for Acceleration and Inclusion (TRAIN) Law"', Amending for the Purpose Revenue Regulations No. 17-2012
|
|
RR NO. 6-2017
|
Amending Certain Provisions of Revenue Regulations No. 7-2014 Prescribing the Affixture of Internal Revenue Stamps on Imported and Locally Manufactured Cigarettes and the Use of the Internal Revenue Stamp Integrated System (IRSIS) for the Ordering, Distribution and Monitoring Thereof.
|
|
RMC NO. 1-2017
|
Clarification on Section 2(c) of Revenue Regulations (RR) No.7-2014 On the Colors of Cigarette Tax Stamps Relative to the Implementation of the Unitary Excise Tax Rate under RR No. 17-2012
|
|
RMO No. 33-2016
|
Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS)
|
|
RMO No. 30-2016
|
Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS)
|
|
RMC NO. 51-2016
|
Availability of Mobile Application to Authenticate Internal Revenue Stamps on Cigarettes
|
|
RMC No. 23-2016
|
Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products"
|
|
RMC No. 68-2016
|
Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette products
|
|
RMO No. 1-2016
|
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
|
|
RR No. 9-2015
|
Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS)
|
|
RMO NO. 14-2014
|
Guidelines and procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes
|
|
RMC No. 89-2014
|
Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue Stamps
|
|
RR NO. No. 9-2014
|
Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof
|
|
RR No. 8-2014
|
Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof
|
|
RR No. 7-2014
|
Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof
|
|
RMO NO. 23-2013
|
Guidelines and Procedures for the Implementation of the Electronic Official Register Book (eORB) System
|
|
RMC NO. 10-2013
|
Transition Procedures for all Electronic Filing and Payment System (eFPS) Filers in Filing Tax returns Affected by the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the provisions of Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by republic Act No. 9334, and for Other Purposes
|
|
RR NO. 3-2013
|
Prescribing the Use of Electronic Official Register Book for Manufacturers of Tobacco Products and Regulated Raw Materials
|
|
RMC NO. 3-2013
|
Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing the Provisions of Republic Act No. 10351 as well as the Provisions of Revenue Memorandum Circular No. 90-2012 Providing the Initial Tax Classifications of Alcohol and Tobacco Products
|
|
RMCNO. 90-2012
|
Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351
|
|
RR NO. 17-2012
|
Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the Provisions of Republic Act No. 10351 and to Clarify Certain Provisions of Existing Revenue Regulations.
|
|
RMC NO. 26-2006
|
Clarifying Certain Provisions of Revenue Regulations (RR) No. 3- 2006, More Particularly on the Printing Requirements of Section 23 thereof.
|
|
RR NO. 3-2006
|
Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products pursuant to the Provisions of Republic Act No. 9334, and clarifying certain provisions of existing Revenue Regulations thereto.
|
|
RMO NO. 38-2003
|
Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes
|
|
RMO NO. 35-2002
|
Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes
|
|
RR NO. 1-97
|
Revenue Regulations governing the Excise Taxation of Cigars and Cigarettes
|
C. PETROLEUM PRODUCTS
|
RR NO. 2-2018
|
Providing for the Revised Tax Rates and other Implementing Guidelines on Petroleum Products Pursuant to Republic Act. No. 10963, otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law”
|
|
RMC NO. 38-2017
|
Circularizing the Full Text of the Decision of the Supreme Court dated November 29, 2016 in the case of Secretary of Finance Cesar B. Purisima and Commissioner of Internal Revenue Kim S. Jacinto-Henares Vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588
|
|
RMO No. 1-2016
|
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
|
|
RMC NO. 50-2014
|
Reiteration and Clarification on the Requirement of Issuance of Withdrawal Certificate for Every Removal of Petroleum or Petroleum Products
|
|
RMO NO.14-2014
|
Guidelines and procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes
|
|
RR NO. 2-2012
|
Tax Administration Treatment of Petroleum and Petroleum Products Imported into the Philippines Including those Coming in Through Freeport Zones and Economic Zones and Registration of All Storage Tanks, Facilities, Depots and Terminals
|
|
RR NO. 3-2008
|
Amending Certain Provisions of Existing Revenue Regulations on the Granting of Outright Excise Tax Exemption on Removal of Excisable Articles Intended for Export or Sale/Delivery to International Carriers or to Tax-Exempt Entities/Agencies and Prescribing the Provisions for Availing Claims for Product Replenishment
|
|
RR NO. 8-2006
|
Prescribing the Implementing Guidelines on the Taxation and Monitoring of the Raw Materials Used and the Bioethanol-Blended Gasoline (E-Gasoline) Produced under the Fuel Bioethanol Program of the Department of Energy (DOE)
|
|
RMO 38-2003
|
Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes
|
|
RMO 35-2002
|
Prescribing the Guidelines and procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes
|
|
RR NO. 8-96
|
An Act Restructuring the Excise Tax on Petroleum Products, Reclassifying Natural Gas and Liquefied Natural Gas under Non-Metallic Mineral and Quarry Resources and Reducing the Excise Tax on Indigenous Petroleum
|
|
RR NO. 13-77
|
Petroleum Products Regulations
|
D. MISCELLANEOUS ARTICLES
D.1 AUTOMOBILES
|
RR NO. 24-2018
|
Further Amending Section 9 of Revenue Regulations No. 25-2003 Relative to the Determination by the Department of Energy Whether the Automobiles Subject to Excise Tax Exemption are Hybrid or Purely Electric Vehicles pursuant to the Provisions of Republic Act No. 10963, Otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law
|
|
RR NO. 5-2018
|
Revenue Regulations Implementing the Adjustment of Rates on the Excise Tax on Automobiles pursuant to the Provisions of Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion (TRAIN) Law" Amending for the Purpose Revenue Regulations No. 25-2003
|
|
RR NO. 4-2017
|
Amending Certain Provisions of Revenue Regulations No. 2-2016
|
|
RR No. 2-2016
|
Prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody
|
|
RR No. 4-2016
|
Extends the deadline for the issuance of Authority to Release Imported Goods (ATRIGs) for automobiles already released from customs custody until April 30, 2016
|
|
RMO No. 12-2016
|
Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016
|
|
RMO No. 1-2016
|
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
|
|
RMO NO. 14-2014
|
Guidelines and Procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes
|
|
RMO NO. 21-2013
|
Amending the Provisions of Revenue Memorandum Order (RMO) No. 35-2002, as Amended by RMO No. 20-2006 Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax Purposes
|
|
RMO NO. 20-2006
|
Amendment to Certain Sections of RMO No. 35-2002
|
|
RMC NO. 60-2003
|
Clarifying Certain Issues Raised Relative to the Implementation of Revenue Regulations No. 25-2003 Governing the Imposition of Excise Tax on Automobiles Pursuant to Republic Act No. 9224
|
|
RR NO. 25-2003
|
Amended Revenue Regulations Governing the Imposition of Excise Tax on Automobiles pursuant to the Provisions of Republic Act No. 9224, an Act Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the NIRC of 1997, and for Other Purposes
|
|
RR NO. 4-2003
|
Amending Certain Section of Revenue Regulations No. 14-97, as Amended by Revenue Regulations No. 14-99, Otherwise Known as the Revenue Regulations Governing the Imposition of Excise Tax on Automobiles
|
|
RMO NO. 38-2003
|
Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes
|
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RMO NO. 35-2002
|
Prescribing the Guidelines and Procedures in the Processing and Issuance of AUTHORITY TO RELEASE IMPORTED GOODS (ATRIG) for Excise and Value-Added Tax Purposes
|
|
RR NO. 14-99
|
Amending Section 2 of Revenue Regulations No. 14-97 Otherwise known as Revenue Regulations Governing the Imposition of Excise Taxes on Automobiles and Other Motor Vehicles
|
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RR NO. 14-97
|
Revenue Regulations Governing the Imposition of Excise Tax on Automobiles and Other Motor Vehicles
|
D2. NON ESSENTIAL GOODS (Jewelries, Perfumes and Toilet Waters, Yachts and Other Vessels for Pleasure and Sports
|
RMO No. 1-2016
|
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
|
|
RMO NO. 14-2014
|
Guidelines and Procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes
|
|
RMC NO. 33-2004
|
Revised Rules and Regulations Implementing Republic Act No. 8502, Otherwise Known As, The “Jewelry Industry Development Act Of 1998”
|
|
RMO NO. 38-2003
|
Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes
|
|
RMO NO. 35-2002
|
Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for excise and Value-Added Tax Purposes
|
|
RMC NO. 17-2002
|
Green Cross Baby Cologne and all Other Cologne Products
|
|
RR NO. 1-99
|
Rules and Regulations implementing the Tax Incentives Provided under Section 3 (b) and (d) of Republic Act No. 8502 otherwise known as the “Jewelry Industry Development Act of 1998”
|
|
RR NO. 8-84
|
Cosmetic Products Regulations
|
D.3 SWEETENED BEVERAGES
|
RR NO. 20-2018 |
Prescribing the Implementing Rules and Guidelines on the Imposition of Excise Tax on Sweetened Beverages Pursuant to Section 47 of Republic Act No. 10963 otherwise known as the “Tax Reform Acceleration and Inclusion (TRAIN) Law”. |
D.4 NON-ESSENTIAL SERVICES
| RR No. 2-2019 | Rules and Regulations Implementing the Imposition of Excise Tax on Non-Essential Services Introduced by Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law |
E. MINERAL PRODUCTS
|
RMC No. 6-2019
|
Clarifying the Provisions of Revenue Memorandum Circular No. 105-2018 Pertaining to the submission of Alphabetical List of First Buyer/Possessor of Locally Produced Coal from Whom Excise Taxes Due on Coal Were Collected by the Producer Acting as Collecting Agent For Remittance to the Bureau of lnternal Revenue (BlR)
|
|
RR NO. 1-2018
|
Providing for the Revised Tax Rates on Mineral Products pursuant to the Provisions of Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion (TRAIN) Law" Amending for the Purpose Revenue Regulations No. 13-94
|
|
RMO No. 1-2016
|
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
|
|
RMO NO. 14-2014
|
Guidelines and Procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes
|
|
RR NO. 7-2008
|
Taxation on the Sale to the Bangko Sentral ng Pilipinas of Gold and Other Metallic Mineral Products Extracted or Produced by Small-scale Miners and further Amending Section 2.57.2 (t) of Revenue Regulations No. 2-98, as amended
|
|
RMO NO. 38-2003
|
Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes
|
|
RMO NO. 35-2002
|
Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for excise and Value-Added Tax Purposes
|
|
RR NO. 8-96
|
An Act Restructuring the Excise Tax on Petroleum Products, Reclassifying Natural Gas and Liquefied Natural Gas under Non-Metallic Mineral and Quarry Resources and Reducing the Excise Tax on Indigenous Petroleum
|
|
RR NO. 13-94
|
Revenue Regulations Governing the Imposition of Excise Tax on Minerals and Mineral Products
|
F. OTHER ISSUANCES FOR EXCISABLE PRODUCTS
| RMO No. 4-2019 | Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes on Exports Paid through Payment Form – BIR Form No. 0605 |
| OM2018-01-03/Annex A/Annex B1/Annex B2/Annex B3/Annex C1/Annex C2/Annex C3/Annex D | Transitory guidelines relative to the implementation of TRAIN Law governing Excise Tax on petroleum products, automobiles and sweetened beverages, pending the issuance of the Implementing Rules and Regulations. |
| RMO NO. 16-2018 | Modification of Alphanumeric Tax Code (ATC) for Sweetened Beverages |
| RMO NO. 1-2018 | Creation of Alphanumeric Tax Code (ATC) for Sweetened Beverages |
| RMC NO. 4-2018 | Transition Procedures for All Electronic Filing and Payment System (eFPS) Filers in Filing Tax Return Affected by the Revised Tax Rates on Excisable Articles Pursuant to the Provisions of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion (TRAIN), specifically Sections 42,43, 45, 46, 47, and 48 thereof, governing excise tax on Cigars and Cigarettes, Petroleum Products, Automobiles, Non-essential Services (Invasive Cosmetics Procedures), Sweetened Beverages, and Mineral Products, respectively |
| RMC No. 104-2017 | Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN ACT |
| RMO No. 16-2017 | Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flour |
| RMC No. 2-2015 | Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS |
| RMC No. 74-2014 | Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline Package |
| RR No. 10-2014 | Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS) |
| RMO No. 17-2013 | Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012 |
G. TAX ADVISORIES ON EXCISE TAXES
| DATE | PARTICULARS |
| May 18, 2018 | Please be advised that starting May 18,2018, all concerned excise taxpayers who will be paying excise tax on Invasive Cosmetic Procedures shall use BIR Form No. 0605 - Payment Form indicating therein-ATC Code "XC010" and Tax Type “XC". Accordingly, the BIR Form No. 1620-XC - Final Withholding of Excise Tax on Invasive Cosmetic Procedures together with the assigned Alphanumeric Tax Code (ATC) of "WI800" for individual and "WC800" for corporate as prescribed under Revenue Memorandum Order No. 9-2018 dated January 4, 2018 will be replaced with BIR Form No. 2200-C - Excise Tax on Invasive Cosmetic Procedures. A separate advisory on this effect shall be issued as soon as BIR Form No. 2200-C - Excise Tax on Cosmetic Procedures is available for use.This Advisory is being issued to amend Memorandum dated January 5, 2018 and Revenue Memorandum Circular No. 4-2018 dated January 8,2018 on the use of BIR Form No. 1620-XC - Final Withholding of Excise Tax on Invasive Cosmetic Procedures. |
| Advisory on dedicated e-mail account for attachment to Excise Tax Return BIR Form No. 2200-S (for sweetened beverages) and BIR Form No. 1620-XC (for cosmetic procedures) | |
| OM No. 2018-01-01 | Taxpayers subject to Excise Tax and using eFPS are mandated to e-file and e-pay the corresponding Excise Taxes due on removals, effective January 1, 2018. |
| OM No. 2017-12-06 | Payment Form for Excise Tax due on sweetened beverages. |
| RMO No. 29-2018 | Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes under Republic Act (RA) No. 10963, otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN) Act |
|
PARTICULAR
|
SECTION IN THE NIRC OF 1997, AS AMENDED
|
|
ALCOHOL PRODUCTS
|
141-143
|
|
TOBACCO PRODUCTS
|
144-147
|
|
PETROLEUM PRODUCTS
|
148
|
|
MISCELLANEOUS ARTICLES
|
149-150
|
|
MINERAL PRODUCTS
|
151
|
|
SWEETENED BEVERAGES
|
150(B)-TRAIN LAW
|
|
INVASIVE COSMETIC PROCEDURES
|
150(A)-TRAIN LAW
|
