Revenue Regulations 7-2012 

Amended Consolidated Revenue Regulations on Primary Registration, Updates, and Cancellation 

 
 
Primary Registration  Secondary Registration 

process  by  which  a  person,  whether  an  individual,  subsequent  registration activities after the issuance of 

including  estates  and  trusts,  or  a  corporation  and  BIR  Certificate  of  Registration  (COR)  relative  to  the 
other  juridical  entities,  upon  application  and  full  printing  and  issuance  of  official  receipts/sales 
compliance  with  the  registration  requirements  invoices;  keeping/registering  of  books  of  accounts 
prescribed  in these Regulations, is registered with and  and  other  accounting  records;  applying  for  certain 
consequently  included  in  the  registration  database  accreditation  requirements  and  securing  other 
of the Bureau of Internal Revenue (BIR).  applicable registration-related permits 
 
Primary  Registration  may  involve  two  scenarios  depending  on  the  purpose  of  the  taxpayer  applying  for 
registration as follows:  
 
❏ TIN  ISSUANCE  AND  REGISTRATION  –  refers  to  issuance  of  TIN  to  all  persons  who  will  engage  in  business, 
practice  of  profession  or  employment  and  who  may  or  may  not  be  subject  to  any  national  internal 
revenue  tax  but  may  be  required  to  file  the corresponding tax return, statement or other documents as 
required by the Code. 
❏ PURELY  TIN  ISSUANCE  –  refers  to  issuance  of  TIN  to  applicants  under  Executive  Order  (EO)  98,  series  of 
1998  e.g.  in  the  case  of  individuals  required  to  incorporate  the  TIN  in  all  forms,  permits,  licenses, 
clearances, official papers and documents which they secure from other government agencies. 
 
Tax Identification Number (TIN) 
➢ Pertains  to  the  system-generated  reference  index  number  issued  and  assigned  by  the  BIR to each and 
every  person  registered  in  its  database. The TIN comprises of a 9 to 13 digit numeric code where the first 
9 digits is the TIN proper and the last 4 digits is the branch code.  
➢ Note:  
○ the  TIN,  once  assigned  to  a  particular  taxpayer,  is  non-transferable  and  there  shall  be  no 
instance where two or several taxpayers are holders of the same TIN;  
○ Only  one  TIN  shall  be  assigned  to  the  taxpayer,  regardless  of  variety  of  transactions  e.g. 
employee who is at the same time engaged in business.  
○ EXCEPT:  Banks  with  both  Regular  Banking  Unit  (RBU)  and  with  Foreign  Currency  Deposit  Unit 
(FCDU) where each unit is assigned with different TINs.  
➢ Note further​ the following general rules in the application and issuance of TIN: 
○ The  ​Estate  of  a  deceased  person  or  a  Trust under an irrevocable trust agreement shall be issued 
a TIN separate and distinct from the TIN of the deceased person and/or trustee; 
○ Minors  who  are  earning  and/or  who  are  under  the  circumstances  prescribed  under  Executive 
Order (EO) No. 98, series of 1998 shall be supplied with TIN;  
○ Non-Resident  Aliens  Not  Engaged  in  Trade  or  Business  (NRANETB)  or  Non-Resident  Foreign 
Corporations  (NRFC)  shall  be  issued  TINs  for  purposes  of  withholding  taxes  on  their  income  from 
sources within the Philippines.  
○ All  ​incorporators of corporations/associations ​(stock and non-stock), partners of partnerships and 
members of cooperatives ​must have TINs.  
 
Persons Who Are Required To or May Secure TIN:  
1. Every  person  subject  to  any  national  internal  revenue tax, including persons subject to taxes under One 
Time Transactions (ONETT) such as but not limited to Capital Gains Tax, Donors Tax and Estate Tax;  

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 2. Any  person  who,  although  exempt  from  the  imposition  of  the  taxes  imposed  under  the  Code,  as 
amended,  is  nevertheless  required  to  withhold taxes on account of income payments made to taxable 
individuals or entities;  
3. Pursuant  to Section 236(I) of the NIRC, as amended, any person required to make, render or file a return, 
statement  or  other  document  whereby  he  is  required  to  indicate  his  TIN  in  such  return,  statement  or 
document  filed  with  the  BIR  for  his  proper  identification  for  tax  purposes  and  which  he  shall  indicate  in 
certain documents; 
4. Pursuant  to  EO  98,  series  of  1998,  persons  whether  natural  or  juridical,  dealing  with  all  government 
agencies  and  instrumentalities,  including  Government-Owned  and/or  Controlled  Corporations 
(GOCCs),  and  all  Local  Government  Units  (LGUs),  are  thereby  required  to  incorporate  their  TIN  in  all 
forms,  permits,  licenses,  clearances,  official  papers  and  documents  which  they  secure  from  these 
government agencies, instrumentalities, including GOCCs and LGUs.  
a. EXCEPT:  Diplomatic  missions  and  international  organizations,  as  identified  by  the  DFA,  together 
with  their  accredited  foreign  personnel,  which,  pursuant  to  Executive  Order  No.  31,  are 
exempted from the requirements of the TIN. 
i. In  the  case  of  diplomatic  missions  and  international  organizations,  as  identified  by  the 
DFA,  together  with  their  accredited  foreign  personnel,  which,  pursuant  to  Executive 
Order  No.  31,  are  exempted  from  the  requirements  of  the  TIN  when  they  apply  for  any 
government  permit,  license,  clearance,  official  paper  or  document,  it  shall  be  sufficient 
that  their  request  for  above-named  documentation  is  accompanied  by  the 
corresponding  endorsement  of  the  DFA,  which  shall  include  the  official  identity  card 
issued  by  the  Office  of  Protocol  of  the  Department,  for  the  purpose  of  establishing  the 
bona fide status of such entities and individuals.  
 
 
Securing of TIN through Other Facilities/Agencies 
➔ Generally, application and issuance of TIN is made through the concerned BIR district office. 
➔ However, the TIN may also be obtained either through the following: 
◆ the e-REG facility in the BIR website; 
◆ the SEC; or  
◆ through other facilities/agencies as may be made available in the future.  
 
 
Issuance of TIN Card  
The TIN Card shall contain the following information: 
1. Serial Number; 
2. Registered Name of the applicant; 
3. TIN; 
4. Address; 
5. Birth date or date of incorporation; 
6. Date of issue; 
7. Signature of the CIR; 
8. Signature of the TIN owner or duly authorized representative (in case of juridical person); 
9. A box shall be provided for picture (if individual). 
 
Issuance  of  TIN  Card  for  the  first  time  shall  be  free  of  charge.  It  must  be  processed  and  released  to  the 
applicant  within  the  same  day  upon  the  submission  to  the  BIR  district  office  of  the  complete  documentary 
requirements after the cut-off period of 1 p.m.  
 
The address to be indicated on the TIN card shall be as follows:  
❏ For Employees/ ONETT/Applicant under EO 98, series of 1998 – the residential address of the applicant; 
❏ For Individuals engaged in business/practice of profession - 
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 a. Head  Office  (TIN  with  branch  code  0000)  –  residential  address  of  the  individual  as  found  in  the 
Integrated Tax System (ITS)  
b. Branch – business address of registered branch as found in the ITS  
❏ For Non-Individuals  
a. Head Office (TIN with branch code 0000) – business address as found in the ITS  
b. Branch – business address of registered branch as found in the ITS  
 
Registration of Business Taxpayers 
➔ The submission of a Mayor’s Permit prior to registration is mandatory. 
➔ If it is still in process with the concerned LGU, a duly stamped “Received” application for Mayor’s Permit 
will temporarily suffice to qualify for registration, provided, that a duly approved permit shall be 
submitted within thirty (30) calendar days from date of registration.  
➔ Failure to submit the same shall subject the taxpayer to TCVD/Ocular Inspection to be conducted by 
the BIR district office for purposes of verifying the existence of the taxpayer’s business. 
➔ If upon validation it can be determined that the business is non-existent and fails to file regularly the tax 
returns/declarations for his / her / its registered tax types, the BIR district office shall observe the 
procedures on tagging of the taxpayer’s status as “Inactive”. 
 
Inactive  
➢ refers to the status of the business of any of the following: 
○ A non-individual taxpayer that has notified the BIR district office of the temporary cessation of its 
business operations; 
○ A taxpayer that has stopped filing all its tax returns for the last two (2) years, which requires 
issuance of a notice of investigation; 
○ A newly registered taxpayer who fails to file the required tax returns/declarations due for the 
applicable initial quarter; 
○ A taxpayer that may be identified as such by the CIR in a separate revenue issuance. 
  
Documentary Requirements for business taxpayers and those required to issue receipts: 
1. Application for Authority to Print (ATP) Receipts / Invoices;  
2. Registration of Manual Books of Accounts; or  
3. Application for Permit to use Computerized Accounting System (CAS) or components thereof, if 
applicable;  
4. Application for Permit to use Loose Leaf Accounting Records, if applicable;  
5. Application for Permit to Use CRM/POS Machines, and the like, if applicable;  
6. Permit to Operate for taxpayers engaged in activities/transactions involving products subject to excise 
taxes.  
 
As  a  general  rule,  it  shall  be  mandatory  for  the  BIR district office to process and issue simultaneously the 
COR,  ATP  and  register  the  books  of  accounts  of  business  taxpayers  immediately  after  registration  and  upon 
complete  submission  of  the  requirements  within  the  period  prescribed  under  the  existing  process  provided  by 
the  BIR  Citizen’s  Charter.  The  BIR  district  office  must  ensure  that  taxpayers  will  be  issued  their  registration 
certificates/permits (COR, ATP, Books of Accounts) upon commencement of their business.  
 
Registration of Business, Employment, and Other Undertakings 
Individuals engaged in business or practice of profession and juridical entities, unless otherwise exempted, shall:  
1. Pay ARF, if applicable;  
2. Secure a Certificate of Registration (COR);  
3. Proceed to Secondary Registration;  
4. Get “Ask for Receipt” notice, if applicable; and  
5. Attend the taxpayer’s initial briefing to be conducted by the BIR district office for new registrants in order 
to apprise them of their rights and duties/responsibilities. In lieu of the briefing, the BIR district office may 
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 distribute information materials on registration to its new applicants in CD format to be developed by 
the Taxpayer Assistance Service (TAS).  
 
Prescribed Periods to Complete Primary Registration 
 
Self-employed individuals,  On or before the commencement of business. 
estates and trusts, corporations   
and their branches, if any  Section 3(5). “C ​ ommencement of Business” – in the case of pursuit of 
business or practice of profession, it shall be reckoned from the day when 
the first sale transaction occurred or within thirty (30) calendar days from 
the issuance of Mayor’s Permit/Professional Tax Receipt (PTR) by LGU, or 
Certificate of Registration issued by the Securities and Exchange 
Commission (SEC), whichever comes earlier.  
 
A person shall be considered to have violated this provision when he/it 
proceeded to this stage after the lapse of thirty (30) calendar days from 
the issuance of Mayor’s Permit/PTR by the concerned LGU, or COR issued 
by the SEC or the date of its first sales transaction prior to its registration. 

Corporations (Taxable or  Before payment of any tax due.  

Non-taxable)/ ONETT    
Parties to ONETT transactions who, at the time of their transaction, have not 
yet been issued a TIN shall apply for issuance thereof at the time of 
payment of the tax due. Such TIN issued to the individual shall be 
permanent and may be updated for future transactions of such person 
with the BIR, e.g. subsequent employment, establishing a business, etc.  

Partnerships, Associations,  Before or upon filing of any applicable tax return, statement or declaration 
Cooperatives, Government  as required by the Code, as amended.  
Agencies and Instrumentalities 
(GAIs) 

Employees  Within ten (10) days from date of employment  

 
This applies to individuals who are registering with the BIR for the first time by 
reason of employment.  
 
The submission of the fully accomplished registration forms to the BIR may 
either be done by the employer or the employee. However, employees of 
identified Large Taxpayers (LT) or entities under the Taxpayer Account 
Management Program (TAMP), whose TINs were secured by the employer 
thru the eREG System, shall submit the prescribed registration form for 
employment shall be submitted through the employer.  
 

Applications under EO 98,  Subject to the provisions of Section 4(B)(iv) hereof, individuals required to 
series of 1998   secure TIN for their transactions with government agencies shall apply for 
their TIN from any BIR district office (thru the eREG system) at any time 
before they complete their transaction with such government agency. TINs 
issued under EO 98, series of 1998 shall be permanent and may be updated 
for future transactions of such person with the BIR (e.g., subsequent 
employment, establishing a business, etc.).  
 
In any case, the CIR may, for administrative and meritorious reasons, deny 
or revoke any application for registration.  
 
 
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Certificate of Registration 
1. Persons Entitled to the Issuance of COR. – The COR shall only be issued to individuals engaged in 
business or practice of profession and to juridical persons (whether taxable or exempt) by the BIR district 
office concerned upon compliance with the requirements for registration subject to the provisions of 
Section 4(4) hereof.  
2. Persons Not Covered by the Issuance of COR. – Employees, ONETT taxpayers, and/or persons who have 
secured a TIN under EO 98, series of 1998 with the BIR shall not be issued a COR.  
 
Issuance of COR to HO, Branch, and Facility  
➔ Each HO, and / or branch shall be issued with a COR within the period/time prescribed under the 
existing “BIR Citizens Charter”.  
➔ Applications for registration shall be processed only upon submission of complete documentary 
requirements.  
➔ In the case of a “facility”, the same shall be issued a Certificate of Registration of Facility (BIR Form 
2303-F). The policies on the issuance of the Form 2303-F shall be prescribed in a separate RMO.  
◆ Section 3(8).​ ​“Facility”​ – may include but not limited to place of production, showroom, 
warehouse, storage place, garage, bus terminal, or real property for lease with no sales activity. 
A facility shall be registered as a branch whenever sales transactions/activities are conducted 
thereat. Registration of the “Facility” with no sales activity is not subject to payment of Annual 
Registration Fee (ARF).  
 
Persons entitled to the issuance of COR shall post or exhibit his/its original COR and duly validated ARF 
Return at his/its principal place of business and at each branch and/or facility in a way that is clearly and easily 
visible to the public.  
 
Annual Registration Fee 
➔ An  ARF  in  the  amount  of  Five  Hundred  Pesos  (P500.00)  for  every  HO  and/or  branch  shall  be paid upon 
registration and every year thereafter on or before January 31 
➔ However, the following shall be exempt from the imposition of ARF:  
1. Cooperatives duly registered with the CDA;  
2. Individual residents earning purely compensation income; 
3. OCWs/OFWs;  
4. Marginal Income Earners;  
5. GAIs, in the discharge of their governmental functions;  
6. LGUs, in the discharge of their governmental functions;  
7. Tax  exempt  corporations  such  as  those  enumerated  under  Section  30  of  the  Code,  as 
amended, in pursuance of tax-exempt activities;  
8. Non-stock/non-profit organizations not engaged in business;  
9. Persons subject to tax under one-time transactions;  
10. Persons registered under EO 98, series of 1998; and  
11. Facility/ies where no sales transactions occur.  
➔ The  exemption  from  the  payment  of  ARF  by  GAIs,  LGUs,  non-stock/non-profit  organizations  and  other 
tax-exempt  entities  is  predicated  on  the  fact  that  their  undertakings/endeavors  are  not  directed  nor 
intended to generate income/profit.  
➔ The  ARF  shall  be paid in cases where parts of the activities or undertakings conducted in a facility of the 
business involve sales transactions regardless of the frequency of the occurrence thereof. 
➔ When  any  individual  who  has  paid  the  ARF  dies,  and  the  same  business  is  continued  by  the  person  or 
persons  interested  in  his  estate,  those  continuing  the  business  should  register  as  a  separate  entity 
reflecting  in  said  registration  that  it  is  pursuing  the  business  enterprise  as  heirs  of  the  estate  of  the 
decedent.  
➔ The ARF shall be paid in full amount.  
➔ The ARF shall be paid to: 
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 ◆ An Authorized Agent Bank (AAB) located within the BIR district office;  
◆ To  the  Revenue  Collection  Officer  (RCO)  or  duly  authorized  Treasurer  of  the  City or Municipality 
where each place of business or branch is registered; or  
◆ Thru  the  BIR-accredited  payment  facilities  such  as  Electronic  Filing  and  Payment  System  (EFPS) 
and G-Cash.  
➔ Payment  of  ARF  shall  be  made  thru  EFPS  for  taxpayers  mandated  to  use  EFPS  such  as  Large  Taxpayer, 
Top 20,000 Corporation, Top 5000 Individuals, etc. for their respective HO and Branches.  
 
 
VAT Registration  
➢ Any  person  who,  in  the  course  of  trade  or  business,  sells,  barters,  exchanges  goods  or  properties,  or 
engages  in  the  sale  of  services  subject  to  VAT  imposed  in  Sections.  106  and  108  of  the  Code,  as 
amended, shall register the VAT tax type with the BIR district office having jurisdiction over the HO.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Revenue Memorandum Circular 64-2012 
Business Taxes on Services Performed by Persons Engaged in the Practice of a Profession or Calling 
 
Professional 
➢ Classified as self-employed 
➢ Refers  to  an  individual  or  a  group  practicing  his  or  their  profession  or  calling,  with  or  without  license, 
under a regulatory board or body. 
➢ Example:  
○ Grace selling chicharon under the business name “Grace’s Crispy Chicharon”  
○ The law firm of Ardines, Bellaflor, Caminero, Canete, Galinato (ABCCG)   
 
Apart  from applicable income taxes and withholding taxes, he or they are subject to Value-Added Tax (VAT) or 
Percentage Tax. 
 
PERCENTAGE TAX  VALUE-ADDED TAX   

Gross receipts/professional fees for the past 12  Gross receipts/professional fees for the past 12 
months is equal to or below Php 1,919,500   months is more than Php 1,919,500   

The professional is liable to percentage tax​ ​at three  The professional is liable to VAT at twelve percent 
percent (3%)  (12%). 

If the professional registers as a VAT-person, he shall  A professional whose gross receipts/professional fees 
be liable to VAT upon registration as VAT taxpayer  is more than the threshold of Php 1,919,500 shall be 
and not to percentage tax, ​irrespective of the  liable to VAT, regardless of whether or not he registers 
amount of gross receipts/professional fees.​    as a VAT person. In other words, he is mandatorily 
covered by the VAT system. 
 
If he fails to register, he shall be liable to pay twelve 
(12%) output tax under Section 108 (Value-Added 
Tax on Sale of Services and Use or Lease of 
Properties) of the National Internal Revenue Code of 
1997, as amended, as if he were a VAT-registered 
person, BUT ​without the benefit of input tax credits for 
the period in which he was not properly registered​. 

A person who is not required to register for VAT may  He is liable to register as a VAT-taxpayer if there are 
elect to be VAT-registered, but he shall not be  reasonable grounds​ to believe that his gross 
allowed to cancel such registration for the next three  receipts/professional fees for the next 12 months will 
(3) months counted from the quarter when the  exceed Php 1,919,500. 
election was made. 
 
NOTE: 
● For purposes of the threshold amount of Php 1,919,500, the husband and wife shall be considered 
separate taxpayers. However, the aggregation rule for each taxpayer shall appy. 
● Supposing a professional, aside from the practice of his profession, also derives revenue from other lines 
of business which are otherwise subject to VAT, the same shall be combined for purposes of determining 
whether the threshold has been exceeded. 
 
The following are not required to register VAT as a tax type: 
1. Persons subject to other percentage taxes under Title V of the Code, as amended; 
2. Those whose transactions are VAT-exempt as enumerated under Section 109 of the Code, as amended; 
3. Marginal income earners. 

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Revenue Memorandum Circular 7-2014 
Clarifying the Issues on the Registration and Compliance Requirements of Marginal Income Earners 
(MIE) Pursuant to RR 7-2012 
 
Marginal Income Earner 
➢ An  individual  whose  business  do  not  realize  gross  sales  or  gross  receipts  exceeding  Pho  100,000  in  any 
12-month period (Section 3, RR 7-2012) 
➢ An individual not deriving compensation as an employee under an employer-employee relationship but 
who  is  self-employed  and  deriving  gross  sales  or  receipts  not  exceeding  Pho  100,000  in  any  12-month 
period 
➢ Must perform activities ​principally for subsistence or livelihood​. 
➢ Includes, but are not limited to, the following: 
○ Agricultural growers/producers (farmers/fishermen) selling directly to ultimate consumers 
○ Small sari-sari stores or “Turo-turos” 
○ Drivers/operators of a single unit tricycle 
➢ Does ​not​ include the following: 
○ Licenced professionals 
○ Consultants 
○ Artists 
○ Sales agents 
○ Brokers  
○ Others similarly situated, including all others whose income have been subject to withholding tax 
 
REGISTRATION AND COMPLIANCE REQUIREMENTS: 
1. Registration with the Bureau using BIR Form 1901 with the following minimal documentary requirements: 
a. Sworn Statement of Income for the year; and 
b. NSO Certificate or Local Civil Registry Birth Certificate 
2. Exemption from the payment of Annual Registration Fee (ARF); 
3. Registration of Books of Accounts (e.g. two-column journal or other simplified books for daily expenses 
and revenues); 
4. Issuance of registered principal receipts/sales invoices as prescribed under RMO 12-2013; 
5. Filing and payment of Annual Income Tax Return using BIR Form 1701 similar to any other self-employed 
individuals; and 
6. Exemption from payment of business taxes (i.e. VAT or any Percentage Tax). 
 
The  BIR  District  Office,  upon  evaluation  of  application  for  registration,  shall  issue  the  Certificate  of 
Registration  and  shall  likewise  ensure  compliance  with  the  registration  of  books  of  accounts,  and  issuance  of 
Authority to Print for their Principal Receipts/Sales Invoices. 
 
 
 
 
 
 
 
 
 
 
 
 

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 REQUIREMENTS FOR THE REGISTRATION OF EACH TYPE OF INTERNAL REVENUE TAX 

Optional  1. Any person who is VAT-exempt under Section 109 (1) (V) of the Code, as amended, 
Registration of  the gross annual sales and/or receipts do not exceed the amount of P1,919,500.00 
Value-Added  not otherwise required to register for VAT may elect to be VAT-registered by 
Tax for VAT-  registering with the BIR district office that has jurisdiction over the HO of that person.  
Exempt Persons  2. Any person who is VAT-registered but enters into transactions which are exempt 
from VAT (mixed transactions) may opt that the VAT apply to his transactions which 
would have been exempt under Section 109 (1) of the Code, as amended.  
3. Franchise grantees of radio and/or television broadcasting whose annual gross 
receipts of the preceding year do not exceed Ten Million Pesos (P10,000,000.00) 
derived from the business covered by the law granting the franchise may opt for 
VAT registration. This option, once exercised, shall be irrevocable.  
 
NOTE: 
Any person who elects to register under (1) and (2) above shall not be allowed to cancel 
his VAT registration for the next three (3) years.  
 
The above-stated taxpayers may apply for VAT registration not later than ten (10) days 
before the beginning of the taxable quarter and shall pay the ARF prescribed under 
Section 8 hereof, unless they have already paid at the beginning of the year.  

Registration for  The registration for the tax type of DST shall be made upon initial registration with the BIR by 
Documentary  taxpayers who are expected to be liable to pay DST on a periodic basis.  
Stamp Tax (DST)    
  Insurance companies and banks are examples of industries whereby the payment of DST is 
  periodically expected in the ordinary course of their businesses, hence, in addition to 
income tax, VAT and/or percentage tax, withholding tax (creditable and final), the tax 
type of DST should likewise be registered.  

Registration for  The registration for the tax type of excise tax shall only be applicable to those taxpayers 
Excise Tax   liable to pay the excise tax on domestically produced / extracted articles under Title VI of 
the Code, as amended.  

Registration for  The registration for the pertinent withholding tax types shall be made by all withholding 
Withholding Tax   agents, such as NGAs and its instrumentalities, GOCCs, LGUs including certain tax-exempt 
entities. They shall likewise register the applicable tax types on their proprietary function.  
 
With respect to business entities with branch/es, the rules on the registration of tax types as 
provided hereunder shall be observed:  
● Registration shall be with the HO only - Income Tax, VAT  
● Registration with both Head Office and branches  
○ ARF to be paid by the HO and by all branches as defined in Section 3 (7) 
and (8) hereof.  
 
Registration with the HO and/or branches  
Except for identified Large Taxpayers under the LTS required to file consolidated tax returns 
for VAT and Income Tax, a taxpayer has the option to register the following tax types either 
only at the HO for consolidated filing and payment or at each of its branches where it 
employs decentralized filing and payment:  
1. Percentage tax  
2. Withholding tax on compensation  
3. Creditable withholding tax at source on certain income payments  
4. Final withholding tax on certain income payments 
5. Documentary stamp tax 
6. Excise tax  
 

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