11/8/2019 Excise Tax - Bureau of Internal Revenue

BASIC CONCEPT:

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

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EXCISE TAX RATES:

A. ALCOHOL PRODUCTS

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NEW TAX RATES based on Republic Act No. 10351 Remarks

PARTICULARS 2018
2013 2014 2015 2016 2017 onwards

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%
and

Effective 1/1/2016, the specific

2) SPECIFIC TAX - Per proof liter Php20 Php20 Php20 Php20.80 Php21.63 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:

Php500.00 or less Php250 Php260 Php270.40 Php281.22 Php292.47

More than Php500.00 Php700 Php728 Php757.12 Php787.40 Php818.90

Effective 1/1/2014, the specific
2) Still wines and carbonated wines containing tax rate shall be increased by
Php30.00 Php31.20 Php32.45 Php33.75 Php35.10
14% of alcohol by volume or less 4% every year thereafter

3) Still wines and carbonated wines containing

more than 14% (of alcohol by volume) but not Php60.00 Php62.40 Php64.90 Php67.50 Php70.20
more 25% of alcohol by volume

4) Fortified wines containing more than 25% of

Taxed as distilled spirits
alcohol by volume

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
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50
4% every year thereafter

More than Php 50.60 Php20.00 Php21.00 Php22.00 Php23.00 Php23.50

2) If brewed and sold at microbreweries or small Effective 1/1/2014, the specific

establishments such as pubs and restaurants, Php28.00 Php29.12 Php30.28 Php31.50 Php32.76 tax rate shall be increased by
regardless of the NRP 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

B. TOBACCO PRODUCTS

NEW TAX RATES based on Republic Act No. 10351

PARTICULARS 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 Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
drying and curing;

Effective 1/1/2014, the specific

(b) Tobacco prepared or partially prepared with or without the
tax rate shall be increased by
use of any machine or instrument or without being pressed or Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
4% every year thereafter
sweetened; and

(c) Fine-cut shorts and refuse, scraps, clippings, cuttings,

Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
stems, midribs and sweepings of tobacco;

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

(a) Based on the NRP per cigar (excluding the excise and
20% 20% 20% 20% 20% tax rate shall be increased by
value-added taxes), and
4% every year thereafter

(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)

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January January
January July 1,
1, 2020 1, 2022
1, 2018 2018 until
until until January 1, 2024 onwards
until June December
December December
30, 2018 31, 2019
31, 2021 31,2023

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 Php37.50 Php40.00

Php32.50 Php35.00

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

EFFECTIVITY (RA 10963-TRAIN Law)

PRODUCT TYPE
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 Php9.00 Php10.00
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

(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.
Php8.00

(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 Php9.00 Php10.00
liter of volume capacity
Php7.00
(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 Php4.50 Php6.00
liter of volume capacity

(l)Liquified petroleum gas used for motive power, per kilogram

Php2.50
(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 Php0.00 Php0.00
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
(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

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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 Four percent (4%) based on the actual market value of the gross output thereof at the
metallic minerals) 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%

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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

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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

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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

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

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

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11/8/2019 Excise Tax - Bureau of Internal Revenue
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 Transitory guidelines relative to the implementation of TRAIN Law governing Excise Tax on petroleum products, automobiles and
B1/Annex B2/Annex B3/Annex sweetened beverages, pending the issuance of the Implementing Rules and Regulations.
C1/Annex C2/Annex C3/Annex D

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

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H. CODAL REFERENCE:

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

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