Rivera, Shaira Rehj R.

EXCISE TAX RATES:

A. ALCOHOL PRODUCTS

PARTICULARS NEW TAX RATES based on Republic Act No. 10351 Remarks
2013 2014 2015 2016 2017 2018
onwards
A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX
1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) 15% 15% 20% 20% 20% 20%
per proof (excluding the excise and value-added taxes);
and
2) SPECIFIC TAX - Per proof liter Php20 Php20 Php20 Php20.80 Php21.63 Effective 1/1/2016, the specific tax rate
shall be increased by 4% every year
thereafter
B. WINES, per liter of volume capacity
1) Sparkling wines/ champagnes, where the NRP (excluding the Effective 1/1/2014, the specific tax rate
excise and VAT) per bottle of 750ml volume capacity, regardless shall be increased by 4% every year
of proof is: 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 by Php30.00 Php31.20 Php32.45 Php33.75 Php35.10
volume or less
3) Still wines and carbonated wines containing more than 14% (of Php60.00 Php62.40 Php64.90 Php67.50 Php70.20
alcohol by volume) but not more 25% of alcohol by volume
4) Fortified wines containing more than 25% of alcohol by volume Taxed as distilled spirits
C. FERMENTED LIQUORS , per liter of volume capacity
1) If the NRP (excluding excise and VAT) per liter of volume Effective 1/1/2018, the specific tax rate
capacity is: shall be increased by 4% every year
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50 thereafter
More than Php 50.60 Php20.00 Php21.00 Php22.00 Php23.00 Php23.50
2) If brewed and sold at microbreweries or small establishments Php28.00 Php29.12 Php30.28 Php31.50 Php32.76 Effective 1/1/2014, the specific tax rate
such as pubs and restaurants, regardless of the NRP shall be increased by 4% every 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
Rivera, Shaira Rehj R.

B. TOBACCO PRODUCTS

PARTICULARS NEW TAX RATES based on Republic Act No. 10351 Remarks 2018 onwards
2013 2014 2015 2016 2017
A. TOBACCO PRODUCTS, per kilogram
1. Tobacco Products
(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the Php1.75 Php1.82 Php1.89 Php1.97 Php2.05 Effective 1/1/2014, the specific tax rate
ordinary mode of drying and curing; shall be increased by 4% every year
(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without Php1.75 Php1.82 Php1.89 Php1.97 Php2.05 thereafter
being pressed or sweetened; and
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco; Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
2. Chewing tobacco unsuitable for use in any other manner Php1.50 Php1.56 Php1.62 Php1.68 Php1.75
B. CIGARS, per cigar
3. Cigars Effective 1/1/2014, the specific tax rate
(a) Based on the NRP per cigar (excluding the excise and value-added taxes), and 20% 20% 20% 20% 20% shall be increased by 4% every year
(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62 Php5.85 thereafter
C. CIGARETTES , per pack
PARTICULARS NEW TAX RATES based on RA No. 10963 (TRAIN Law)
January 1, July 1, 2018 January 1, January 1, January 1, 2024 onwards
2018 until until 2020 until 2022 until
June 30, December December December
2018 31, 2019 31, 2021 31,2023
1. Cigarettes packed by hand Php32.50 Php35.00 Php37.50 Php40.00
2. Cigarettes packed by machine Php32.50 Php35.00 Php37.50 Php40.00

Effective 1/1/2024, the specific tax rate shall be

increased by 4% every year thereafter

INSPECTION FEE - There shall be collected inspection fees on leaf tobacco, scrap, cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:
Rivera, Shaira Rehj R.

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, Php9.00 Php10.00
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 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 Php8.00
(e)Asphalt, per kilogram
(f)Naphtha, regular gasoline, pyrolysis gasoline and other similar products of distillation, per liter of volume capacity Php9.00 Php10.00
(g)Unleaded premium gasoline, per liter of volume capacity
Php7.00

(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 Php4.50 Php6.00
(l)Liquified petroleum gas used for motive power, per kilogram
(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
Php2.50

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

Rivera, Shaira Rehj R.

(p)Naphtha and pyrolysis gasoline, when used as raw material in the production of petrochemical products or in the Php0.00 Php0.00
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
(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 Php0.00

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 produced) Four percent (4%) based on the actual market value of the 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, gold, chromite and other metallic minerals) Four percent (4%) based on the actual market value of the 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.
Rivera, Shaira Rehj R.

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, or a mix of caloric and non-caloric sweeteners Php6.00
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%