Excise Tax - Bureau of Internal Revenue PDF

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You are here: Home (/index.php) Tax Information (/index.php/tax-information.html) Excise Tax
Index for Excise Tax
Concepts of Excise Tax

Excise Tax Rates
Related Revenue Issuances
Codal References
Tax Advisories
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
[return to index]
EXCISE TAX RATES:
A. ALCOHOL PRODUCTS
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
15% 15% 20% 20% 20% 20%
taxes);
and
Effective 1/1/2016, the

specific tax rate shall be
2) SPECIFIC TAX - Per proof liter Php20 Php20 Php20 Php20.80 Php21.63
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

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

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

Taxed as distilled spirits
than 25% of 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
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50 increased by 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 Effective 1/1/2014, the

microbreweries or small specific tax rate shall be
establishments such as pubs and increased by 4% every
restaurants, regardless of the NRP 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 Effective 1/1/2014, the

reduced into a condition to be specific tax rate shall be
consumed in any manner other than Php1.75 Php1.82 Php1.89 Php1.97 Php2.05 increased by 4% every
the ordinary mode of drying and year thereafter
curing;
(b) Tobacco prepared or partially
prepared with or without the use of
any machine or instrument or Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
without being pressed or
sweetened; and
(c) Fine-cut shorts and refuse,

scraps, clippings, cuttings, stems, Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
midribs and sweepings of tobacco;
2. Chewing tobacco unsuitable for use in

any other manner
B. CIGARS, per cigar
3. Cigars

(a) Based on the NRP per cigar
(excluding the excise and value- 20% 20% 20% 20% 20%
increased by 4% every
added taxes), and
year thereafter
(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62 Php5.85
C. CIGARETTES , per pack
NEW TAX RATES based on RA No. 10963 (TRAIN Law)
January
PARTICULARS July 1, January 1, January 1,
1, 2018
2018 until 2020 until 2022 until
until January 1, 2024 onwards
December December December
June 30,
31, 2019 31, 2021 31,2023
2018

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 Php9.00 Php10.00
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

(a.1) Locally produced or imported oils previously taxed but are subsequently
Php8.00
reprocessed, re-refined or recycled, per liter and kilogram of volume capacity or
weight.
(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 Php9.00 Php10.00
of distillation, per 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 Php4.50 Php6.00
generating power, per 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 Php0.00 Php0.00
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

(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 Four percent (4%) based on the actual market value of the gross
produced) 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, Four percent (4%) based on the actual market value of the gross
chromite and other metallic minerals) 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,
E. after deductingAND
AUTOMOBILES the OTHER
smelting, refining
MOTOR and other charges incurred in the process of converting the mineral concentrates into refined metal
VEHICLES
traded in those commodity exchanges.

On minerals andMANUFACTURER'S
NET mineral products sold or consigned abroad,
PRICE/IMPORTER'S the actual
SELLING PRICEcost of ocean freight andTAX
insurance
RATESshall be deducted
(RA 10963 (TRAINfrom the tax
Law)
base.
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 Php6.00
sweeteners
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%
[return to index]
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.
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
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
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
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.
pursuant to the Provisions of Republic Act No. 9334, and clarifying certain provisions of existing
Revenue Regulations thereto.
Purposes
RMO NO. 35-2002 Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release
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
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
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
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
products
RMO NO. 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic Authority to Release
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
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
products
RMC NO. 33-2004 Revised Rules and Regulations Implementing Republic Act No. 8502, Otherwise Known As, The “Jewelry
Industry Development Act Of 1998”
Purposes
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
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
products
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
Purposes
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 Transitory
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/OM%20No.%202018- guidelines
01-03.pdf)/Annex A relative to the
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20A_2018- implementation
01-03.pdf)/Annex B1 of TRAIN Law
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20B1_2018- governing
01-03.pdf)/Annex B2 Excise Tax on
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20B2_2018- petroleum
01-03.pdf)/Annex B3 products,
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20B3_2018- automobiles
01-03.pdf)/Annex C1 and sweetened
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20C1_2018- beverages,
01-03.pdf)/Annex C2 pending the
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20C2_2018- issuance of the
01-03.pdf)/Annex C3 Implementing
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20C3_2018- Rules and
01-03.pdf)/Annex D Regulations.
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/Annex%20D_2018-
01-03.pdf)
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
(https://www.bir.gov.ph/images/bir_files/internal_communications_2/Operations%20Memo/2018/OM%20No.%202018- subject to Excise
01-01.pdf) 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

(https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2018/Advisory2_OM%20No.%202017-12- for Excise Tax
06%202.pdf) 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
[return to index]
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

[return to index]
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Rulings and Legal Matters

International Tax Matters

Index for Excise Tax

Concepts of Excise Tax

Excise Tax is a tax on the production, sale or consumption of a commodity in a country.

TYPES OF EXCISE TAX:

Speciﬁc Tax = No. of Units/other measurements x Speciﬁc Tax Rate

MAJOR CLASSIFICATION OF EXCISABLE ARTICLES AND RELATED CODAL SECTION:

1. Alcohol Products (Sections 141-143)

a. Distilled Spirits (Section 141)

2. Tobacco Products (Sections 144-146)

a. Tobacco Products (Section 144)

3. Petroleum Products (Section 148)

4. Miscellaneous Articles (Section 149-150)

a. Automobiles (Section 149)

5. Mineral Products (Sections 151)

PERSONS LIABLE TO EXCISE TAX:

a. On Domestic or Local Articles

Local Sale, Barter or Transfer

EXCISE TAX RATES:

NEW TAX RATES based on Republic Act No. 10351 Remarks

A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX

1) AD VALOREM TAX RATE - Based on

Effective 1/1/2016, the

B. WINES, per liter of volume capacity

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

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

3) Still wines and carbonated wines

4) Fortiﬁed wines containing more

C. FERMENTED LIQUORS , per liter of volume capacity

1) If the NRP (excluding excise and

2) If brewed and sold at Effective 1/1/2014, the

NEW TAX RATES based on Republic Act No. 10351

A. TOBACCO PRODUCTS, per kilogram

(a) Tobacco twisted by hand or Effective 1/1/2014, the

(c) Fine-cut shorts and refuse,

2. Chewing tobacco unsuitable for use in

B. CIGARS, per cigar

Effective 1/1/2014, the

(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62 Php5.85

C. CIGARETTES , per pack

NEW TAX RATES based on RA No. 10963 (TRAIN Law)

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

EFFECTIVITY (RA 10963-TRAIN Law)

(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

(e)Asphalt, per kilogram

(h)Kerosene, per liter of volume capacity Php3.00 Php4.00 Php5.00

(j)Kerosene when used as aviation fuel, per liter of volume capacity

(n)Petroleum coke, per metric ton

(o)Liquiﬁed petroleum gas, per kilogram Php1.00 Php2.00 Php3.00

(r)Petroleum coke when used as feedstock to any power generating facility,

D. MINERALS AND MINERAL PRODUCTS

PRODUCT TYPE TAX RATES (RA 10963-TRAIN Law)

Coal and coke (Domestic and Imported) January 1, 2018 - Php50.00

Locally-extracted natural gas and liqueﬁed natural gas Exempt