REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE LARGE TAXPAYERS SERVICE January 18, 2021 EMPERADOR DISTILLERS INC. 7th Fir. 1880 Eastwood Ave. Eastwood City Cyberpark E. Rodriguez Jr. Ave., Bagumbayan 1110 Quezon City TIN: 238-684-383-000 Gentlemen: This has reference to your forthcoming application for Authority to Release Imported Goods (ATRIG) for your Sweetened Beverages Products, specifically those applying exemption from the imposition of Excise Tax. Relative thereto, please be informed that in line with the request of the Committee on Ways and Means, House of Representatives for strict validation of requirements before allowing exemption from Sweetened Beverage Excise Tax, you are hereby required to submit the Certificate of Product Analysis including the Food and Drug Administration (FDA) Certification on Codex Classification for the above mentioned products, In view thereof, it is required that the said additional requirements be attached to the above application in order for this Office to properly classify the said product. Please be guided accordingly. Very truly yours, Ahead Led Chief, Excise LT Regulatory Division 7REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE MEMORANDUM DATE : December 29, 2020 To + THE CHIEF/ASST, CHIEF Excise LT Regulatory Division (ELTRD) SUBJECT Requirements for Exemption from Sweetened Beverage Excise Tax In line with the request of the Committee on Ways and Means, House of Representatives for strict validation of requirements before allowing exemption from Sweetened Beverage Excise Tax, you are hereby advised to request for submission of Certificate of Product Analysis including the Food and Drug Administration (FDA) Certification on Codex Classification of product per taxpayer. Since exemption must be strictly construed, general FDA certification per Summary List is no longer acceptable for allowing non-sayment of tax prior to removal. Transmit the corresponding report as a basis for congressional inquiry on or before January 8, 2020 For your reference and compliance. Noted by: Large Taxpayers Service |HREA, LTS-Excise