Vous êtes sur la page 1sur 9

EXCISE TAX INFORMATION

Edited by: Prof. Fabian Ceasar B. Exmundo, CPA,MSTax

BASIC CONCEPT:

Excise Tax is a tax on the production, sale or


consumption of a commodity in a country.

APPLICABILITY:

1. On goods manufactured or produced in the Philippines for


domestic sale or consumption or for any other disposition; and
2. On goods imported.

TYPES OF EXCISE TAX:

1. Specific Tax – refers to the excise tax imposed which is based


on weight or volume capacity or any other physical unit of
measurement
2. 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:

1. Specific Tax = No. of Units/other measurements x Specific Tax


Rate

2. 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) c. Non-essential Service (Section 150-A) - RA 10963
[TRAIN Law))d. Sweetened Beverages (Section 150-B)-(RA
10963 [TRAIN Law])

5. Mineral Products (Sections 151)


PERSONS LIABLE TO EXCISE TAX:

In General:

a. On Domestic or Local Articles

i. Manufacturer
ii. Producer
iii. Owner or person having possession of articles
removed from the place of production without the
payment of the tax

b. On Imported Articles

i. Importer
ii. Owner
iii. 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

1. Local Sale, Barter or Transfer


First buyer, purchaser or transferee
2. Exportation
Owner, lessee, concessionaire or operator of the
mining claim

TIME OF PAYMENT:

In General

1) On domestic products
Before removal from the place of production
2) On imported products
Before release from the customs' custody

EXCISE TAX RATES:

A. ALCOHOL PRODUCTS

NEW TAX RATES based on Republic Act No. 10351


Remarks
PARTICULARS 2018
onwards
2013 2014 2015 2016 2017
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
2) SPECIFIC TAX - Per Php20
Php20 Php20 Php20 Php21.63 rate shall be
proof liter .80
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
proof is:

Php270. Php281.2 Php292.


Php500.00 or less Php250 Php260 40 2 47

Php757. Php787.4 Php818.


Effective
More than Php500.00 Php700 Php728 12 0 90
1/1/2014,
the specific
tax rate
2) Still wines and
shall be
carbonated wines Php32.4 Php35.1
Php30.00 Php31.20 Php33.75 increased
containing 14% of 5 0
by 4% every
alcohol by volume or less
year
thereafter
3) Still wines and
carbonated wines
containing more than
Php64.9 Php70.2
14% (of alcohol by Php60.00 Php62.40 Php67.50
0 0
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


excise and VAT) per liter
of volume capacity is: Effective
1/1/2018, the
specific tax
Php21 rate shall be
Php15.00 Php17.00 Php19.00 Php23.50
Php 50.60 and below .00 increased by
4% every year
thereafter
Php23
Php20.00 Php21.00 Php22.00 Php23.50
More than Php 50.60 .00

2) If brewed and sold at Php28.00 Php29.12 Php30.28 Php31 Php32.76 Effective


microbreweries or small .50 1/1/2014, the
specific tax
establishments such as rate shall be
pubs and restaurants, increased by
regardless of the NRP 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
Remarks 2018 onwards
Republic Act No.
PARTICULARS 10351

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 Php1. Php1. Effective
Php1.75 Php1.89 Php2.05
manner other than the ordinary mode of 82 97 1/1/2014,
drying and curing; the
specific
tax rate
(b) Tobacco prepared or partially prepared
shall be
with or without the use of any machine or Php1. Php1.
Php1.75 Php1.89 Php2.05 increased
instrument or without being pressed or 82 97
by 4%
sweetened; and
every
year
(c) Fine-cut shorts and refuse, scraps, thereafte
Php1. Php1. r
clippings, cuttings, stems, midribs and Php1.75 Php1.89 Php2.05
82 97
sweepings of tobacco;

2. Chewing tobacco unsuitable for use in Php1. Php1.


Php1.50 Php1.62 Php1.75
any other manner 56 68

B. CIGARS, per cigar

3. Cigars Effective
1/1/2014, the
specific tax
(a) Based on the NRP per cigar (excluding
20% 20% 20% 20% 20% rate shall be
the excise and value-added taxes), and
increased by
4% every
Php5. Php5. Php5. year
(b) Per cigar Php5.00 Php5.41 thereafter
20 62 85

C. CIGARETTES , per pack

PARTICULARS NEW TAX RATES based on RA No. 10963 (TRAIN Law)

January 1, 2018 July 1, 2018 January 1, January 1, January


until June 30, until December 2020 until 2022 until 1, 2024
2018 31, 2019 December December onwards
31, 2021 31,2023

1. Cigarettes packed by hand Php32.50 Php35.00 Php37.50 Php40.00

Effective
1/1/2024,
the
specific
tax rate
shall be
increased
by 4%
2. Cigarettes packed by machine Php32.50 Php35.00 Php37.50 Php40.00
every
year
thereafte
r

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 P 0.03 per kilogram or fraction thereof
tobacco

C. PETROLEUM PRODUCTS

EFFECTIVITY (RA 10963-TRAIN Law)


PRODUCT TYPE
January January 1, January 1, 2020
1, 2018 2019

(a) Lubricating oils and greases, Php9.00 Php10.00


including but not limited to base
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 Php8.00
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

(e)Asphalt, per kilogram

(f)Naphtha, regular gasoline, Php9.00 Php10.00


pyrolysis gasoline and other
similar products of distillation, Php7.00
per liter of volume capacity

(g)Unleaded premium gasoline,


per liter of volume capacity

(h)Kerosene, per liter of volume Php3.0 Php4.00 Php5.00


capacity 0

(i)Aviation turbo jet fuel,aviation Php4.00 Php4.00 Php4.00


gas, per liter of volume capacity

(j)Kerosene when used as


aviation fuel, per liter of volume
capacity

(k)Diesel fuel oil, and on similar Php4.50 Php6.00


fuel oils having more or less the
same generating power, per liter
of volume capacity
Php2.50
(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

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


kilogram

(p)Naphtha and pyrolysis Php0.00 Php0.00


gasoline, when used as raw
material in the production of
petrochemical products or in the
refining of petroleum products, Php0.0
or as replacement fuel for 0
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

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 Four percent (4%) based on the actual
(Locally extracted or produced) market value of the gross output
thereof at the time of removal

Nonmetallic Minerals and Quarry Resources Four percent (4%) based on the value
(Imported) 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 Exempt


natural gas

All Metallic Minerals (locally extracted or Four percent (4%) based on the actual
produced copper, gold, chromite and other market value of the gross output
metallic minerals) thereof at the time of removal

Imported copper, gold, chromite and other Four percent (4%) based on the value
metallic minerals 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.

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 TAX RATES (RA 10963 (TRAIN


SELLING PRICE Law)

OVER UP RATE
TO

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- Php6.00


caloric sweeteners, or a mix of caloric and non-
caloric sweeteners

Using purely high fructose corn syrup or in Php12.00


combination with any caloric or non-caloric
sweetener

Using purely coconut sap sugar and purely steviol Exempt


glycosides

H. INVASIVE COSMETIC PROCEDURES - (RA 10963-


TRAIN Law)

SERVICE Tax Rate

Performance of Services on Invasive 5%


Cosmetic Procedures