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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)

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
o
o First buyer, purchaser or transferee
 Exportation
o
o Owner, lessee, concessionaire or operator of the mining claim

TIME OF PAYMENT:

In General


 On domestic products
o
o Before removal from the place of production
 On imported products
o
o Before release from the customs' custody
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 specific
tax rate
2) SPECIFIC TAX - Per
Php20 Php20 Php20 Php20.80 Php21.63 shall be
proof liter
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 Effective
proof is: 1/1/2014,
the specific
Php500.00 or less Php250 Php260 Php270.40 Php281.22 Php292.47 tax rate
More than Php500.00 Php700 Php728 Php757.12 Php787.40 Php818.90 shall be
increased
2) Still wines and
by 4%
carbonated wines
containing 14% of Php30.00 Php31.20 Php32.45 Php33.75 Php35.10 every year
thereafter
alcohol by volume or
less
3) Still wines and
carbonated wines Php60.00 Php62.40 Php64.90 Php67.50 Php70.20
containing more than
14% (of alcohol by
volume) but not more
25% of alcohol by
volume
4) Fortified wines
containing more than
Taxed as distilled spirits
25% of alcohol by
volume
C. FERMENTED LIQUORS , per liter of volume capacity
1) If the NRP (excluding Effective
excise and VAT) per liter 1/1/2018,
of volume capacity is: the specific
tax rate
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50
shall be
increased
by 4%
every year
More than Php 50.60 Php20.00 Php21.00 Php22.00 Php23.00 Php23.50 thereafter
Effective
1/1/2014,
2) If brewed and sold at the specific
microbreweries or small tax rate
establishments such as Php28.00 Php29.12 Php30.28 Php31.50 Php32.76 shall be
pubs and restaurants, increased
regardless of the NRP 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

B. TOBACCO PRODUCTS

NEW TAX RATES based on Republic Act No. Remarks


PARTICULARS 10351 2018
2013 2014 2015 2016 2017 onwards
A. TOBACCO PRODUCTS, per kilogram
1. Tobacco Products
(a) Tobacco twisted by Effective
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
hand or reduced into a 1/1/2014, the
condition to be consumed in specific tax
any manner other than the rate shall be
ordinary mode of drying increased by
and curing; 4% every
year
(b) Tobacco prepared or
thereafter
partially prepared with or
without the use of any
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
machine or instrument or
without being pressed or
sweetened; and
(c) Fine-cut shorts and
refuse, scraps, clippings,
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
cuttings, stems, midribs and
sweepings of tobacco;
2. Chewing tobacco
unsuitable for use in any Php1.50 Php1.56 Php1.62 Php1.68 Php1.75
other manner
B. CIGARS, per cigar
3. Cigars Effective
1/1/2014, the
(a) Based on the NRP per
specific tax
cigar (excluding the excise 20% 20% 20% 20% 20%
rate shall be
and value-added taxes), and
increased by
4% every
(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62 Php5.85 year
thereafter
C. CIGARETTES , per pack
Effective
1/1/2018, the
specific tax
1. Cigarettes packed by rate shall be
Php12.00 Php15.00 Php18.00 Php21.00 Php30.00
hand increased by
4% every
year
thereafter
2. Cigarettes packed by
machine, where the NRP
(excluding excise and
VAT) per pack is:
(a) Php11.50 and below Php12.00 Php17.00 Php21.00 Php25.00 Php30.00
(b) More than Php11.50 Php25.00 Php27.00 Php28.00 Php29.00 Php30.00
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

PRODUCT TYPE TAX RATES


Lubricating oils and greases, including but not limited to base P 4.50 per liter
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
Processed gas P 0.05 per liter
Waxes and petrolatum P 3.50 per kilogram
Denatured alcohol, if used for motive power [i.e. one hundred P 0.05 per liter
eighty (180) proof ninety percent (90%) absolute alcohol].
Provided, that unless otherwise provided by special laws, if the
denatured alcohol is mixed with gasoline, the excise tax which
has already been paid, only the alcohol content shall be subject
to tax
Naphtha, regular gasoline and other similar products of P 4.35 per liter
distillation
Naphtha used as raw material in the production of P 0.00 per liter
petrochemical products or as replacement fuel for natural gas-
fired combined cycle power plant, in lieu of locally-extracted
natural gas during the non-availability thereof
Leaded premium gasoline P 5.35 per liter
Unleaded premium gasoline P 4.35 per liter
Aviation turbo jet fuel P 3.67 per liter
Kerosene P 0.00 per liter
Kerosene used as aviation fuel P 3.67 per liter
Diesel fuel oil, and on similar fuel oils having more or less the P 0.00 per liter
same generating power
Liquefied Petroleum Gas ; Provided, that if used for motive P 0.00 per liter
power, it shall be taxed at the equivalent rate as the Excise Tax
on diesel fuel oil
Asphalt P 0.56 per kilogram
Bunker fuel oil, and on similar fuel oils having more or less the P 0.00 per liter
same generating power

D. MINERALS AND MINERAL PRODUCTS

PRODUCT TYPE TAX RATES


On coal and coke Ten Pesos (P10.00) per metric ton
All mineral and mineral products (non-metallic), Two percent (2%) bases on the actual
quarry resources market value, in the case of those locally-
extracted or produced; and, in the case of
importation or the value used by the Bureau
of Customs in determining tariff and
customs duties, net of Excise Tax and
Value-Added Tax.
On locally-extracted natural gas and liquefied P0.00
natural gas
On indigenous petroleum Three percent (3%) of the fair international
market price thereof
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

OVER UP TO RATE
0 P 600,000 2%
P600,000 P 1,100,000 P 12,000 + 20% in excess of P 600,000
P1,100,000 P2,100,000 P112,000+ 40% in excess of P1,100,000
P2,100,000 over P512,000 + 60% in excess of P2,100,000
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

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