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REPUBLIC OF THE PHILIPPINES
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DEPARTMENT OF FiNANCE
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BUREAU OF INTERNAT REVENUE
Quezon City RBCEIV,Ed
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December 22,2017

REVENUE MEMoRANDUM oRDER No. l- l0l8

SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Sweetened Beverages

TO : All Collection Agents, Revenue District Officers and Other Internal Revenue
Officers Concerned

I. OBJECTIVE:

To facilitate the proper identification of tax collection from Sweetened Beverages pursuant to
Republic Act No. 10963, othenryise known as Tax Reform for Acceleration and lnclusion (TRAIN), and in
ccnnecrion witn the Bureau's Tax Forms Enhancement Program, the followinE ATCs are nereb;, created:

AT€ :Description ''f,ax:Rate :Legal:Basis :BIR,Form

Tax on Sweetened Beverages Per liter RA No.10963 2200-s/0605

1. Using purely caloric and non-caioric
sweetenei-
XBOl O a. Sweetened Juice Drinks P6.00
XBO20 o. Sweetened Tea P5.00
XBO3O :, Carbonated Beverages P6.00
XBO4O i. Flavoreci Water P6.00
XBO5O e. Energy and Sports Drinks P6.00
N DUOU f. Powdered Drinks not classifieci as DA AN

Milk, Juice, Tea and Coffee

XBOTO g. Cereal and Grain Beverages P6.00
XBOSO h. Other Non-alcoholic Beverages P6.00
that contain added Sugar
XBO9O Using purely high fructose corn P12.00
syrup

XBl OO Using purely coconut sap sugar and Exempt

purely Stevicl Glycosides

IL REPEALING CLAUSE:

This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent
herewith.

IIi. EFFECTIVITY: f _- f ',>E

This RMC shali take effeci immediately'.

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CAESAR R. DULAY
Commissioner of internal Revenue
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