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 15% 15% 20% 20% 20% 20%
excise and value-added taxes);
and

Effective
1/1/2016, the
2) SPECIFIC TAX - Per proof specific tax rate
Php20 Php20 Php20 Php20.80 Php21.63
liter shall be increased
by 4% every year
thereafter

B. WINES, per liter of volume capacity

1) Sparkling wines/ Effective

champagnes, where the NRP 1/1/2014, the
(excluding the excise and VAT) specific tax rate
per bottle of 750ml volume shall be increased
capacity, regardless of proof is: by 4% every year
thereafter
Php500.00 or less Php250 Php260 Php270.40 Php281.22 Php292.47

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

2) Still wines and carbonated

wines containing 14% of alcohol Php30.00 Php31.20 Php32.45 Php33.75 Php35.10
by volume or less

3) Still wines and carbonated Php60.00 Php62.40 Php64.90 Php67.50 Php70.20

wines containing more than 14%
(of alcohol by volume) but not
more 25% of alcohol by volume

4) Fortified wines containing

more than 25% of alcohol by Taxed as distilled spirits
volume

C. FERMENTED LIQUORS , per liter of volume capacity

1) If the NRP (excluding excise Effective

and VAT) per liter of volume 1/1/2018, the
capacity is: specific tax rate
shall be increased
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50
by 4% every year
More than Php 50.60 Php20.00 Php21.00 Php22.00 Php23.00 Php23.50 thereafter

Effective
2) If brewed and sold at
1/1/2014, the
microbreweries or small
specific tax rate
establishments such as pubs and Php28.00 Php29.12 Php30.28 Php31.50 Php32.76
shall be increased
restaurants, regardless of the
by 4% every year
NRP
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

Remarks 2018
PARTICULARS
onwards
2013 2014 2015 2016 2017

A. TOBACCO PRODUCTS, per kilogram

1. Tobacco Products

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

reduced into a condition to be the specific tax rate
Php2.0
consumed in any manner other Php1.75 Php1.82 Php1.89 Php1.97 shall be increased by
5
than the ordinary mode of drying 4% every year
and curing; thereafter

(b) Tobacco prepared or partially Php1.75 Php1.82 Php1.89 Php1.97 Php2.0

prepared with or without the use
of any machine or instrument or
without being pressed or 5
sweetened; and

(c) Fine-cut shorts and refuse,

scraps, clippings, cuttings, Php2.0
Php1.75 Php1.82 Php1.89 Php1.97
stems, midribs and sweepings of 5
tobacco;

2. Chewing tobacco unsuitable Php1.7

Php1.50 Php1.56 Php1.62 Php1.68
for use in any other manner 5

B. CIGARS, per cigar

3. Cigars
Effective 1/1/2014,
(a) Based on the NRP per cigar
the specific tax rate
(excluding the excise and value- 20% 20% 20% 20% 20%
shall be increased by
added taxes), and
4% every year
Php5.8 thereafter
(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62
5

C. CIGARETTES , per pack

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

July 1, 2018 January 1, January 1,

PARTICULARS January 1,
until 2020 until 2022 until
2018 until January 1, 2024 onwards
December December December
June 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
2. Cigarettes packed by machine Php32.50 Php35.00 Php37.50 Php40.00
thereafter
 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
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 Php10.00
kilogram of volume capacity or weight. Php8.00 Php9.00

(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
liter of volume capacity
Php7.00 Php9.00 Php10.00
(g)Unleaded premium gasoline, per liter of
volume capacity

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

(i)Aviation turbo jet fuel,aviation gas, per liter

of volume capacity
Php4.00 Php4.00 Php4.00
(j)Kerosene when used as aviation fuel, per liter
of volume capacity

(k)Diesel fuel oil, and on similar fuel oils

having more or less the same generating power,
per liter of volume capacity

(l)Liquified petroleum gas used for motive

power, per kilogram

Php2.50 Php4.50 Php6.00

(m)Bunker fuel oil, and on similar oils having
more or less the same generating power, per
liter of volume capacity

(n)Petroleum coke, per metric ton

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

(p)Naphtha and pyrolysis gasoline, when used

as raw material in the production of
petrochemical products or in the refining of
petroleum products, or as replacement fuel for
natural-gas-fired-combined cycle power plant,
in lieu of lacally-extracted natural gas during
the non-availability thereof, per liter of volume
capacity Php0.00 Php0.00 Php0.00

(q)Liquified petroleum gas, when used as raw

material in the production of petrochemical
products, per kilogram

(r)Petroleum coke when used as feedstock to

any power generating facility, per metric ton

D. MINERALS AND MINERAL PRODUCTS

PRODUCT TYPE TAX RATES (RA 10963-TRAIN Law)

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

January 1, 2019 - Php100.00

January 1, 2020 - Php150.00

   and onwards

Nonmetallic Minerals and Quarry Resources (Locally Four percent (4%) based on the actual market value of the
extracted or produced) 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, Four percent (4%) based on the actual market value of the
gold, chromite and other metallic minerals) gross output thereof at the time of removal

Imported copper, gold, chromite and other metallic minerals Four percent (4%) based on the value used by BOC in
determining tariff and customs duties, net of excise tax and
value added tax

On indigenous petroleum Six percent (6%) of the fair international market price
thereof, on the first taxable sale, barter, exchange or such
similar transaction, such tax to be paid by the buyer or
purchaser before removal from the place of production.
The phrase “first taxable sales, barter, exchange or
similar transaction’' means the transfer of indigenous
petroleum in its original, state to a first taxable transferee.
The fair international market price shall be determined in
 consultation with appropriate government agency.

          For the purpose of this Subsection, “indigenous

petroleum” shall include locally-extracted mineral oil,
hydrocarbon gas, bitumen, crude asphalt. mineral gas and
all other similar or naturally associated substances with the
exception of coal, peat, bituminous shale and/or stratified
mineral deposits."

NOTE:

In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper
concentrate, the actual market value shall be the world price quotations of the refined mineral products content thereof
prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred in the
process of converting the mineral concentrates into refined metal traded in those commodity exchanges.

On minerals and mineral products sold or consigned abroad, the actual cost of ocean freight and insurance shall be
deducted from the tax base.

E. AUTOMOBILES AND OTHER MOTOR VEHICLES

NET MANUFACTURER'S PRICE/IMPORTER'S SELLING PRICE TAX RATES (RA 10963 (TRAIN
Law)

OVER UP TO RATE

0 Php600,000 4%

Php600,000 Php1,000,000 10%

Php1,100,000 Php4,000,000 20%

Php4,000,000 over 50%

 
 F. NON-ESSENTIAL GOODS

 Twenty percent (20%) based on the wholesale price or the value of importation used by
the Bureau of Customs in determining Tariff and Customs Duties, net of Excise and
Value-Added taxes

G. SWEETENED BEVERAGES (RA 10963-TRAIN Law) 

PRODUCT TAX RATE

Per Liter of Volume Capacity

Using purely caloric sweeteners, and purely non-caloric sweeteners, Php6.00

or a mix of caloric and non-caloric sweeteners

Using purely high fructose corn syrup or in combination with any Php12.00
caloric or non-caloric sweetener

Using purely coconut sap sugar and purely steviol glycosides Exempt

H. INVASIVE COSMETIC PROCEDURES - (RA 10963-TRAIN Law)

SERVICE Tax Rate

Performance of Services on Invasive Cosmetic Procedures 5%

 REVENUE ISSUANCES ON EXCISE TAXES

A. ALCOHOLPRODUCTS

RMO No. 1-2016 Implements the centralized processing of Authority to Release Imported Goods
(ATRIG) for excisable products

RMO NO. 14-2014 Guidelines and procedures for the Processing and Issuance of An Electronic
Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes

RMC NO. 18-2013 Further Clarifying the Taxability of Distilled Spirits Provided under Revenue
Memorandum Circular No. 3-2013

RMC NO. 10-2013 Transition Procedures for all Electronic Filing and Payment System (eFPS)
Filers in Filing Tax returns Affected by the Revised Tax Rates on Alcohol and
Tobacco Products Pursuant to the provisions of Republic Act No. 10351, “An
Act Restructuring the Excise Tax on Alcohol and Tobacco Products by
Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act
No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as
Amended by republic Act No. 9334, and for Other Purposes

RMC NO. 3-2013 Clarifying Certain Provisions of Revenue Regulations No. 17-2012
Implementing the Provisions of Republic Act No. 10351 as well as the
Provisions of Revenue Memorandum Circular No. 90-2012 Providing the Initial
Tax Classifications of Alcohol and Tobacco Products

 RMC NO. 90-2012 Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No.
10351

 RR NO. 17-2012 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol
and Tobacco Products Pursuant to the Provisions of Existing Revenue
Regulations

RMC NO. 26-2006 Clarifying Certain Provisions of Revenue Regulations (RR) No. 3- 2006, More
Particularly on the Printing Requirements of Section 23 thereof.

RR NO. 3-2006 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol
and Tobacco Products pursuant to the Provisions of Republic Act No. 9334, and
Clarifying Certain Provisions of Existing Revenue Regulations Relative
Thereto

RMO NO. 38-2003 Prescribing Uniform Guidelines and Procedures in the Processing of Various
Permits for Excise Tax Purposes

RMO NO. 35-2002 Prescribing the Guidelines and procedures in the Processing and Issuance of
 Authority to Release Imported Goods (ATRIG) for Excise and Value-Added
Tax Purposes

RR NO. 2-97 Revenue Regulations Governing Excise Taxation on Distilled Spirits, Wines
and Fermented Liquors

 B. TOBACCO PRODUCTS

RR NO. 3-2018 Providing for the Revised Tax Rates on Tobacco Products Pursuant to the
Provisions of Republic Act No. 10963, otherwise known as "Tax Reform for
Acceleration and Inclusion (TRAIN) Law"', Amending for the Purpose Revenue
Regulations No. 17-2012

RR NO. 6-2017 Amending Certain Provisions of Revenue Regulations No. 7-2014 Prescribing the
Affixture of Internal Revenue Stamps on Imported and Locally Manufactured
Cigarettes and the Use of the Internal Revenue Stamp Integrated System (IRSIS)
for the Ordering, Distribution and Monitoring Thereof.

RMC NO. 1-2017 Clarification on Section 2(c) of Revenue Regulations (RR) No.7-2014 On the
Colors of Cigarette Tax Stamps Relative to the Implementation of the Unitary
Excise Tax Rate under RR No. 17-2012

RMO No. 33-2016 Prescribes the uniform procedures for the implementation of Internal Revenue
Stamp Integrated System (IRSIS)

RMO No. 30-2016 Prescribes the guidelines, policies and procedures for replacement of spoiled/bad
order and factory defected internal revenue stamps under the Internal Revenue
Stamps Integrated System (IRSIS)

RMC NO. 51-2016 Availability of Mobile Application to Authenticate Internal Revenue Stamps on
Cigarettes

RMC No. 23-2016 Publishes the full text of Implementing Rules and Regulations of Republic Act
No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through
Graphic Health Warnings on Tobacco Products"

RMC No. 68-2016 Informs all taxpayers and others concerned of the new and upgraded internal
revenue stamp design for cigarette products

RMO No. 1-2016 Implements the centralized processing of Authority to Release Imported Goods
(ATRIG) for excisable products

RR No. 9-2015 Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue
stamps on imported and locally-manufactured cigarettes and the use of the
 Internal Revenue Stamp Integrated System (IRSIS)

RMO NO. 14-2014 Guidelines and procedures for the Processing and Issuance of An Electronic
Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes

RMC No. 89-2014 Clarifies the implementation of the increase in Excise Tax rates on locally-
manufactured cigarettes effective January 1, 2015 in relation to the new Internal
Revenue Stamps

RR NO. No. 9-2014 Further amends the provisions of RR No. 7-2014, specifically the deadlines
prescribed under Section 13 thereof

RR No. 8-2014 Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed
under Section 13 thereof

RR No. 7-2014 Prescribes the affixture of Internal Revenue Stamps on imported and locally
manufactured cigarettes and the use of the Internal Revenue Stamp Integrated
System (IRSIS) for the ordering, distribution and monitoring thereof

RMO NO. 23-2013 Guidelines and Procedures for the Implementation of the Electronic Official
Register Book (eORB) System

RMC NO. 10-2013 Transition Procedures for all Electronic Filing and Payment System (eFPS) Filers
in Filing Tax returns Affected by the Revised Tax Rates on Alcohol and Tobacco
Products Pursuant to the provisions of Republic Act No. 10351, “An Act
Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending
Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424,
Otherwise Known as the National Internal Revenue Code of 1997, as Amended
by republic Act No. 9334, and for Other Purposes

RR NO. 3-2013 Prescribing the Use of Electronic Official Register Book for Manufacturers of
Tobacco Products and Regulated Raw Materials

RMC NO. 3-2013 Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing
the Provisions of Republic Act No. 10351 as well as the Provisions of Revenue
Memorandum Circular No. 90-2012 Providing the Initial Tax Classifications of
Alcohol and Tobacco Products

RMCNO.  90-2012 Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No.
10351

RR NO. 17-2012 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol
and Tobacco Products Pursuant to the Provisions of Republic Act No. 10351 and
to Clarify Certain Provisions of Existing Revenue Regulations.

RMC NO. 26-2006 Clarifying Certain Provisions of Revenue Regulations (RR) No. 3- 2006, More
 Particularly on the Printing Requirements of Section 23 thereof.

RR NO. 3-2006 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol
and Tobacco Products pursuant to the Provisions of Republic Act No. 9334, and
clarifying certain provisions of existing Revenue Regulations thereto.

RMO NO. 38-2003 Prescribing Uniform Guidelines and Procedures in the Processing of Various
Permits for Excise Tax Purposes

RMO NO. 35-2002 Prescribing the Guidelines and Procedures in the Processing and Issuance of
Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax
Purposes

RR NO. 1-97 Revenue Regulations governing the Excise Taxation of Cigars and Cigarettes

C. PETROLEUM PRODUCTS 

RR NO. 2-2018 Providing for the Revised Tax Rates and other Implementing Guidelines on
Petroleum Products Pursuant to Republic Act. No. 10963, otherwise known as
the "Tax Reform for Acceleration and Inclusion (TRAIN) Law”

RMC NO. 38-2017 Circularizing the Full Text of the Decision of the Supreme Court dated
November 29, 2016 in the case of Secretary of Finance Cesar B. Purisima and
Commissioner of Internal Revenue Kim S. Jacinto-Henares Vs. Representative
Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No.
210588

RMO No. 1-2016 Implements the centralized processing of Authority to Release Imported Goods
(ATRIG) for excisable products

RMC NO. 50-2014 Reiteration and Clarification on the Requirement of Issuance of Withdrawal
Certificate for Every Removal of Petroleum or Petroleum Products

RMO NO.14-2014 Guidelines and procedures for the Processing and Issuance of An Electronic
Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes

RR NO. 2-2012 Tax Administration Treatment of Petroleum and Petroleum Products Imported
into the Philippines Including those Coming in Through Freeport Zones and
Economic Zones and Registration of All Storage Tanks, Facilities, Depots and
Terminals

RR NO. 3-2008 Amending Certain Provisions of Existing Revenue Regulations on the Granting
of Outright Excise Tax Exemption on Removal of Excisable Articles Intended
for Export or Sale/Delivery to International Carriers or to Tax-Exempt
Entities/Agencies and Prescribing the Provisions for Availing Claims for Product
 Replenishment

RR NO. 8-2006 Prescribing the Implementing Guidelines on the Taxation and Monitoring of the
Raw Materials Used and the Bioethanol-Blended Gasoline (E-Gasoline)
Produced under the Fuel Bioethanol Program of the Department of Energy
(DOE)

RMO 38-2003 Prescribing Uniform Guidelines and Procedures in the Processing of Various
Permits for Excise Tax Purposes

RMO 35-2002 Prescribing the Guidelines and procedures in the Processing and Issuance of
Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax
Purposes

RR NO. 8-96 An Act Restructuring the Excise Tax on Petroleum Products, Reclassifying
Natural Gas and Liquefied Natural Gas under Non-Metallic Mineral and Quarry
Resources and Reducing the Excise Tax on Indigenous Petroleum

RR NO. 13-77 Petroleum Products Regulations

D. MISCELLANEOUS ARTICLES

D.1   AUTOMOBILES

RR  NO. 24-2018 Further Amending Section 9 of Revenue Regulations No. 25-2003 Relative to the
Determination by the Department of Energy Whether the Automobiles Subject to
Excise Tax Exemption are Hybrid or Purely Electric Vehicles pursuant to the
Provisions of Republic Act No. 10963, Otherwise known as the "Tax Reform for
Acceleration and Inclusion (TRAIN) Law

RR  NO. 5-2018 Revenue Regulations Implementing the Adjustment of Rates on the Excise Tax
on Automobiles pursuant to the Provisions of Republic Act No. 10963, otherwise
known as the “Tax Reform for Acceleration and Inclusion (TRAIN) Law"
Amending for the Purpose Revenue Regulations No. 25-2003

RR NO. 4-2017 Amending Certain Provisions of Revenue Regulations No. 2-2016

RR No. 2-2016 Prescribes the guidelines and procedures in the issuance of Authority to Release
Imported Goods (ATRIGs) for imported automobiles already released from
customs custody

RR No. 4-2016 Extends the deadline for the issuance of Authority to Release Imported Goods
(ATRIGs) for automobiles already released from customs custody until April 30,
2016
RMO No. 12-2016 Prescribes the policies, guidelines and procedures in the manual issuance of
Authority to Release Imported Goods (ATRIG) for imported automobiles already
released from the custody of Bureau of Customs pursuant to RR No. 2-2016

RMO No. 1-2016 Implements the centralized processing of Authority to Release Imported Goods
(ATRIG) for excisable products

RMO NO. 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic
Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes

RMO NO. 21-2013 Amending the Provisions of Revenue Memorandum Order (RMO) No. 35-2002,
as Amended by RMO No. 20-2006 Prescribing the Guidelines and Procedures in
the Processing and Issuance of Authority to Release Imported Goods (ATRIG)
for Excise Tax Purposes

RMO NO. 20-2006 Amendment to Certain Sections of RMO No. 35-2002

RMC NO. 60-2003 Clarifying Certain Issues Raised Relative to the Implementation of Revenue
Regulations No. 25-2003 Governing the Imposition of Excise Tax on
Automobiles Pursuant to Republic Act No. 9224

RR NO. 25-2003 Amended Revenue Regulations Governing the Imposition of Excise Tax on
Automobiles pursuant to the Provisions of Republic Act No. 9224, an Act
Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the
NIRC of 1997, and for Other Purposes

RR NO. 4-2003 Amending Certain Section of Revenue Regulations No. 14-97, as Amended by
Revenue Regulations No. 14-99, Otherwise Known as the Revenue Regulations
Governing the Imposition of Excise Tax on Automobiles

RMO NO. 38-2003 Prescribing Uniform Guidelines and Procedures in the Processing of Various
Permits for Excise Tax Purposes

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

 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
B1/Annex B2/Annex B3/Annex Excise Tax on petroleum products, automobiles and sweetened beverages,
C1/Annex C2/Annex C3/Annex D pending the issuance of the Implementing Rules and Regulations.

RMO NO. 16-2018 Modification of Alphanumeric Tax Code (ATC) for Sweetened Beverages

RMO NO. 1-2018 Creation of Alphanumeric Tax Code (ATC) for Sweetened Beverages

RMC NO. 4-2018 Transition Procedures for All Electronic Filing and Payment System (eFPS)
Filers in Filing Tax Return Affected by the Revised Tax Rates on Excisable
Articles Pursuant to the Provisions of Republic Act (RA) No. 10963, Otherwise
Known as the Tax Reform for Acceleration and Inclusion (TRAIN), specifically
Sections 42,43, 45, 46, 47, and 48 thereof, governing excise tax on Cigars and
Cigarettes, Petroleum Products, Automobiles, Non-essential Services (Invasive
Cosmetics Procedures), Sweetened Beverages, and Mineral Products,
respectively

 RMC No. 104-2017 Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and
Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN
ACT

 RMO No. 16-2017 Amends certain provisions of RMO No. 5-2004 particularly on the application,
processing and issuance of ATRIG on importation of wheat by millers and
traders relative to the advance payment of Value-Added Tax on the sale of flour

 RMC No. 2-2015 Informs taxpayers relative to the availability of certain Annual Income Tax and
Excise Tax Returns in Offline eBIRForms Package, which could be submitted
thru the eFPS

 RMC No. 74-2014 Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for
Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in
Electronic Filing and Payment System and Electronic Bureau of Internal
Revenue Forms Offline Package

 RR No. 10-2014 Amends further Section 3 of RR No. 9-2001, as amended, expanding the
coverage of taxpayers required to file and pay taxes through the Electronic Filing
and Payment System (eFPS)

 RMO No. 17-2013 Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to
Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and
Tobacco Products” as Implemented by Revenue Regulations No. 17-2012
 G. TAX ADVISORIES ON EXCISE TAXES

DATE PARTICULARS

May 18, 2018 Please be advised that starting May 18,2018, all concerned excise taxpayers who
will be paying excise tax on Invasive Cosmetic Procedures shall use BIR Form
No. 0605 - Payment Form indicating therein-ATC Code "XC010" and Tax Type
“XC". Accordingly, the BIR Form No. 1620-XC - Final Withholding of Excise
Tax on Invasive Cosmetic Procedures together with the assigned Alphanumeric
Tax Code (ATC) of "WI800" for individual and "WC800" for corporate as
prescribed under Revenue Memorandum Order No. 9-2018 dated January 4,
2018 will be replaced with BIR Form No. 2200-C - Excise Tax on Invasive
Cosmetic Procedures. A separate advisory on this effect shall be issued as soon
as BIR Form No. 2200-C - Excise Tax on Cosmetic Procedures is available for
use.This Advisory is being issued to amend Memorandum dated January 5, 2018
and Revenue Memorandum Circular No. 4-2018 dated January 8,2018 on the
use of BIR Form No. 1620-XC - Final Withholding of Excise Tax on Invasive
Cosmetic Procedures.

Advisory on dedicated e-mail account for attachment to Excise Tax Return BIR
Form No. 2200-S (for sweetened beverages) and BIR Form No. 1620-XC (for
cosmetic procedures)

OM No. 2018-01-01 Taxpayers subject to Excise Tax and using eFPS are mandated to e-file and e-
pay the corresponding Excise Taxes due on removals, effective January 1, 2018.

OM No. 2017-12-06 Payment Form for Excise Tax due on sweetened beverages.

RMO No. 29-2018 Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes under
Republic Act (RA) No. 10963, otherwise known as Tax Reform for Acceleration
and Inclusion (TRAIN) Act

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