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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
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.
C. PETROLEUM PRODUCTS
(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
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.
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