EXCISE TAXES ON ALCOHOL PRODUCTS 1. DISTILLED SPIRITS59.00 Jan, 1, 2023 22% Jan. 1, 2024 22%. 2025 onwards an. 66.00 | Specific tax rate shall be | Increased by 6% and every year thereafter NES a ee ehey Jan. 4, 2020 -——-——— Eee [Specific Tax (per iter) | |______ Bate of Effectivity___—— January 2, 20: Sparkling wines/champagnes where the NAP (excluding the excise and VAT) per bottle of 750 ml Volume capacty, regardless of proof i: rece 2, Php S00 oF less eer '. More than Php S00 E ‘Still wines and carbonated wines containing 14% of 739.48 ‘alcohol by volume or less ‘ ‘Stil wines and carbonated wines containing more than 778.96 114% of alcohol by volume but not more than 25% of ‘alcohol by volume Fortified wines containing more than 25% of alcohol | Taxed as distilled spirits | by volume Jan. 23, 2000" 750.00 a 53.00 a P56.18 Jan. 1, 2023 ayes Jan. 1, 2024 ee 2025 onwards ‘Specific tax rate shall be increased by 6% and Note; “Beginning January 23, 2020, the classification cre every year thereafter A No. 11467, Altypes of wines are subject to spectic sues 2s Temoved pursuant 1 excise tax rates per liter, pee ee ee Tax (per liter) [a 726.43. an A, 2021 35.00 | 935.00 ——| a 37.00 [| Jan. 1, | eee | [2a Some; Pi. 00 | 39.00 P4300 Specific tax rate shail be Increased by 6% and | r thereafterNicotine aad, Non Nicotine Products sections 144 ~ 146 of the Tax Code, as amended se 14-2022, amending certain Sections of RR Nos, 18-2021 and 7-202 There shall be levied, assessed and collected an excise tax on Voporized Nicotine and Non- Nicotine Products at the rate of tax prescribed Vraer RA Nos. 11346 and 11467, and Novel Tobacco Products under Section {4 (AY(b) ofthe Tax Code, as implemented by RR No. 7-2021 as amended by RR 14-2022. The rates of tax imposed herein shall apply to any substance in tid, liquid, or gel form, regardless of nicotine content, including nicotine-free substance or any similar: product. [A TOBACCO PRODUCTS, HEATED TOBACCO PRODUCTS, VAPOR PRODUCTS, AND NOVEL TOBACCO PRODUCTS 1, HEATED TOBACCO PRODUCTS. effectivity | _Quantity __T Excise Tax Jan. 1, 2020 Per pack of 20 units Php 10.00 Jan. 23, 2020 ‘or any packaging Php 25.00 Jan. 3, 2021 ‘combinations of not Php 27.50 3an. 1, 2022 ‘more than twenty Php 30.00 Jan. 1, 2023 (20) units, Php 32.50 Specific tax rate shall be increased by 5% every year ‘effective Jan. 1, 2024 HEATED TOBACCO PRODUCTS (HTPs), also referred to as Heated Tobacco Products (HTP) Consumables or Heat-Not-Bum Product Consumables shall refer to tobacco products that are intended to be consumed through heating tobacco either electronically or through other means, sufficient to release an aerosol that can be inhaled, without ‘combustion of the tobacco. HTP Consumables or Heat-Not-Bum Product Consumables ‘may also include liquid solutions and gels that are part of the product and are heated to seas sone HTPs may or may nit operate by means of an HTP Device (RR 14- ‘a. _Nicotine Salt or Salt Nicotine [effectivity | Quai Excise Tax Jan, 23, 2020 ‘Php 37.00 Jan, 1, 2021. Per millimiter or @ ‘Php 42.00 Jan. 1, 2022 fraction thereof Php 47.00 Jani. 1, 2023 Php 52.00 2024 onwards Rate shall be increased by 5% every Ls year effective an, 1, 2024 ‘VAPOR PRODUCTS, also referred to as Vapor Product Refils, shall refer to the liquid, slid, oF $6 ony combination thereat, which may or may not contain rican, tat f transformed an aerosol without combustion by a Vapor Product Device (RR 14-2022).b. J Conventional ‘Freebase’ of ‘Classic’ Nicotine San. 1, 2021 “ Per millimiter or a Jan. 1, 2022 fraction thereof i dan, 1, 2023 Pp 60.00 2024 onwards Rate shall be increased by 5% every effective Jan. 1, 2024 VAPORIZED NICOTINE OR NON-NICOTINE PRODUCTS shall refer to ‘both Heated Tobacco Products and Vapor Products, as defined herein, which are novel consumer Goods that generate a nicotine-contalning or non-ncotine-containing aerosol without ‘combustion (RR 14-2022), [NICOTINE shalt refer to nicotinic alkaloids, including any salt or complex of nicotine, ‘whether derived from tobacco or synthetically produced, NOVEL TOBACCO PRODUCTS. juantity Excise Tax ‘Aug. 10, 2022 Php 2.50 Jan. 1, 2023 Per: kilogram Php 2.60 2024 onwards * Rate shall be increased by 4% every ‘year effective Jan. 1, 2024 ‘NOVEL TOBACEO PRODUCTS shall refer to all non-combusted substances in solid or liquid form, and innovations, either made partly of tobacco leaf as raw material or Containing nicotine from tobacco, intended to be used as a substitute for cigarettes or ‘other combusted tobacco products (RR 14-2022). INSPECTION FEES RR 14-2022 provides that there shall be collected inspection fees on \Vaporized Nicotine and Non-Nicotine Products as prescribed under RA Nos. 11346 and 11467 as implemented by RR No. 7-2021, and Novel Tobacco Products under Section 146 of NIRC of 1997, as amended, detailed as follows: Effectivity [_“Anspection Fee | Unit of Measi ested Tobacco Php 0.10 ei ot Nene Vapor Products Pp 0.01 ete Novel Tobacco Products Php 0.03 ito.Petrolean Products Section 148 of the Tax Code, as amended by the TRAIN Law, entitled, Manufactured Oils ‘and Other Fuels, provides: There shall be collected on refined and manufactured mineral oils and motor fuels, the following excise taxes which shall attach to the goods hereunder enumerated as soon as they are in existence as such: PRODUCT TYPE EFFECTIVITY (RA 10963-TRAIN Law) Jan, 1, 2018 Jeni 2019 | an a0 (2) Lubricating olls and greases, including but not limited to base stock for lube ols and greases, high [vacuum distilates, aromatic extracts and other ‘similar preparations, and addtves for lubricating fois and greases, whether such additives. are petroleum based ‘or notper liter and kilogram respectively, of volume capacty or weight Php8.00 (@-1) Locally produced or imported oils previously taxed but are subsequently reprocessed, re-efined (c)Waxes and petrolatum, per klogram (@)penatured alcohol to be used for motive power perlite of volume capacity for recyded, per ter and Kllogram of volume capacty oF weight. (b)Processed 925, per liter of volume capacity (e)Asphal, per klogrem Php9.00 hp0.00 (ONephtha, regular gasoline, pyrolysis gasoline and fbher similor products of dstilation, per Iter of volume capacty (G)Unleaded premium gasoline, per iter of volume. capacity Php9.00 Php0.00 Php4.00 Php5.00 (Aviation turbo jt fuelaviaton gas, per ter of wolume capactty (kerosene when used as aviation fue, per itr o volume capacity Phos.o0 Phps.00naa fel oly and on sar fuel ols having pret tae oer Poet, per er javeane RY aed pele 9s sed Fr moive power, a —— : ker ual and on sar os having more eure gain power, bt her of fete capecty epeveleum coke, per metic ton und petroleum ges, per Wlogram [pnaptna and pyctsis gasoline, when used as arate grodcon of perachenl roasts orn the refining of petroleum products, fev as replacement fuel for natural-gasfred- canned cycle power plot, neu of lcaly- Jewaced natural g2s during the non-avalabilty thereof, per liter of volume capacity petroleum gas, when used” 95 raw een alae reds, per iooram (pPevoleum coke when used as feedstock to any power generating facility, per metric ton Section 149 of the Tax Code, as amended by the TRAIN Law provides: There shall be levied, assessed and collected an ad valorem tax on automobiles based on the manufacturer's or importer’s selling price, net of @cise and value-added taxes, in accordance with the following schedule January 1, 2018: “TAX RATES (RA 10963 (TRAIN aw) RATE % 10% 20% 50% NET MANUFACTURER'S PRICE/IMPORTER'S SELLING Provided, That nt (50%) of the , That hybrid vehicles shall be subject to fifty percent ( fenlcable excise tax rates on automobiles under this Section: Provided, ‘er, That purely electric vehicles and pick-ups shall be exempt from exci Nn automobiles,Now -essential,. Service-Juvasive Cosmetic Pr C5 Service Tax Rate Performance of Services on Invasive Procedures 5% Section 150-A of the Tax Code, as amended by the TRAIN Law provides: There shall be levied, assessed, and collect a tax equivalent to five percent (5%) based on the gross receipts derived from the performance of Services, net of excise tax and value-added tax, on invasive cosmetic Procedures, surgeries, and body enhancements directed solely towards 'mproving, altering, or enhancing the patient's appearance and do not meaning ully promote the proper function of the body or prevent or treat illness or disease: Provided, That this tax shall not apply to procedures necessary to ameliorate a deformity arising from, or directly related to, a congenital = developmental defect or abnormality, a personal injury resulting Tor od accident or trauma, or disfiguring disease, tumor, virus or infectio® Lipima ther, That cases or treatments covered by the National Healt Program shall not be subject to this tax.Soectened BO eiges sec. 150(B) of the Tax Code, as amended by the TRAIN LAWeral aad Mineral, Products ection 151 of the Tax Code, as amended —soonrnre SCS ‘TAX RATES (RA 10963-TRAIN Law) |_——esc and imported) |J8nwary 4, 2018 - Php60.00 ea and ote ( ‘January 4, 2019 - Php100.00 Sanuary 1, 2020 - Php150.00 and onwards yess | Fur percent (4) based onthe actual mari vake of be emetic Minerals and QUar cy extracted or pred) ‘ross output thereof atthe time of removal |teai esac o Pe — ss ns eenerrrenmneen rit sees Moers 2nd Quay Resources [FOU percant (4) based onthe value ued by he Brau of Need) ‘Customs (BOC) in determining tariff and customs duties, net [paty-otracted natural gas and Tiquefied | al gas 3 ) based on the actual market value of the Tananic Minera (cally extracted or | Four percent ( atone ga, evorite and other | gross output thereof atthe time of removal ale rine) | Tmpoed coppe, Gold, Gromite and other | Four percent (296) based onthe value used by BOC io eae miners determining tariff and customs dutes, net of exse tax and value added tax Cr iigeneus petroleum "| sic percent (636) ofthe far international market price there, ‘on the first taxable: sale, barter, exchange or such similar {ransaction, such tax to be paid by the buyer or purchase before removal from the place of production. The phrase "7s taxable sales, barter; exchange or similar transaction means the transfer of indigenous petroleum in its orginal, state © fat taxable transferee. The far international market price shat be determined in consultation with appropriate agency. For the purpose of this Subsection, “indigenous petroleum” ametuer dc athe 236 of mineral hangs | concentrates not traded in commodity exc ri oper ean a pul ar het shal be the wort prevalng In the said commodlty © ote charges incurred inthe process of converting the mineral cones