Tax Tables

BIR Form 2200-A Alcohol Products DISTILLED SPIRITS Description Produced from sap of coconut, nipa, cassava, camote, buri palm or sugarcane Product in a pot still by small distillers (up to 100 liters/day and 50% alcohol volume) Produced from raw materials other than aboveNet Retail Price per bottle of 750 ml volume capacity (excluding VAT and Excise Tax) is less than P250.00 Net Retail Price per bottle of 750 ml volume capacity (excluding VAT and Excise Tax) is P250.00 up to P675.00 Net Retail Price per bottle of 750 ml volume capacity (excluding VAT andExcise Tax) is more than P675.00 Medicinal preparations, flavoring extracts and all other preparations, except toilet preparations, of which, excluding water, distilled spirits form the chief ingredient WINES Sparkling Wines/Champagne, regardless of proof Description Net Retail Price per bottle (excluding VAT and Excise Tax) is P500.00 or less Net Retail Price per bottle (excluding VAT andExcise Tax) is more than P500.00 Still wines containing 14% or less alcohol Still wines containing over 14% but not over 25% alcohol Fortified wines containing more than 25% alcohol by volume (taxed as distilled spirits) FERMENTED LIQUORS Beer, lager beer, ale, porter and other fermented liquors Description Tax Rate Tax Base Per Liter Per Liter Per Liter Tax Rate Tax Base P112.00 P336.00 P 13.44 P 26.88 Per Liter Per Liter Per Liter Per Liter Proof Liter Tax Rate Tax Base P 8.96 P 4.48 P 84.00 Proof Liter Proof Liter Proof Liter

P168.00 P338.00

Proof Liter Proof Liter

Net Retail Price per liter (excluding VAT and Excise Tax) is less than P 6.89 P14.50 Net Retail Price per liter (excluding VAT and Excise Tax) is less than P 10.25 P14.50 Net Retail Price per liter (excluding VAT and Excise Tax) is less than P 13.61 P14.50

BIR Form 2200-AN Non-Essential Products AUTOMOBILE - Per Engine Displacement Gasoline Description Up to 1600 cc Up to 2000 cc Up to 2700 cc 2701 cc or over Tax Rate 15% 35% 50% 100% Tax Base Manufacturer's or Importers Selling Price* Manufacturer's or Importers Selling Price* Manufacturer's or Importers Selling Price* Manufacturer's or Importers Selling Price*

* Note : Manufacturer's or Importers Selling Price* excludes VAT and Excise Tax

AUTOMOBILE - Per Engine Displacement Diesel Description Up to 1800 cc Up to 2300 cc Up to 3000 cc 3001 cc or over Tax Rate 15% 35% 50% 100% Tax Base Manufacturer's or Importers Selling Price* Manufacturer's or Importers Selling Price* Manufacturer's or Importers Selling Price* Manufacturer's or Importers Selling Price*

* Note : Manufacturer's or Importers Selling Price* excludes VAT and Excise Tax

Non-Essential Products Description Jewelry, pearls, precious and semi-precious, whether real or imitation Perfumes and Toilet Waters Tax Rate 20% 20% Tax Base Wholesale PriceOr Value of Importations* Wholesale PriceOr Value of Importations* Wholesale PriceOr Value of Importations*

Yachts and other Vessels for Pleasure or Sports 20%

*Note: Wholesale Price or Value of Importation excludes VAT and Excise Tax

BIR Form 2200-M Mineral Products Description Tax Rate Tax Base Actual Market Value of gross Output Value of Importation Actual Market Value of gross Output Value of Importation Actual Market Value of gross Output Value of Importation Fair International price Actual Market Value of gross Output Per metric ton

Non-metallic minerals and quarry resources a) Locally extracted or produced 2% b) Imported Gold and Chromite a) Locally extracted or produced b) Imported Copper a) Locally extracted or produced b) Imported Indigenous Petroleum Natural Gas or Liquefied Natural Gas (locally extracted) Coal and Coke 2% 2% 2% 2% 2% 3% 2% P10.00

BIR Form 2200-P Petroleum Products

Description Lubricating Oils Greases Processed Gas Waxes and Petrolatum Denatured alcohol used for motive power Unleaded Premium Gasoline Leaded Premium Gasoline Regular Gasoline Naptha Naptha to be used for petro-chemicals Aviation Gasoline Aviation Turbo Jet Fuel Kerosene Kerosene used as aviation fuel Diesel Fuel Oil LPG used as Motive Power Liquefied petroleum gas Asphalt Bunker Fuel Oil and similar fuel Base stocks for lub, oils and greases, HVD, aromatic extracts, etc

Tax Rate Tax Base P 4.50 P 4.50 P 0.05 P 3.50 P 0.05 P 4.35 P 5.35 P 4.80 P 4.80 P 0.00 P 4.80 P 3.67 P 0.60 P 3.67 P 1.63 P 1.63 P 0.00 P 0.56 P 0.30 P 4.50 Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter Per Liter or Kg

BIR Form 2200-T Tobacco Products Description Smoking tobacco and other partially manufactured tobacco, except cigars and cigarettes Chewing tobacco Cigars Cigarettes packed by hand Cigarettes packed by machines Net Retail Price (excluding VAT & Excise) exceeds P P13.44 10.00 per pack Net Retail Price (excluding VAT & Excise) is P6.51 up to P 10.00 per pack Net Retail Price (excluding VAT & Excise) is P 5.00 up to P 6.50 per pack Net Retail Price (excluding VAT & Excise) is below P 5.00 per pack Tobacco Inspection Fees a) For Cigars b) For Cigarettes c) For leaf tobacco d) For scraps and other manufactured tobacco products P 0.50 P 0.10 P 0.02 P 0.03 Per 1000 pcs. or fraction thereof Per 1000 pcs. Or fraction thereof Per kilo or fraction thereof Per kilo or fraction thereof P 8.96 P 5.60 P 1.12 Per pack Per pack Per pack Per pack Tax Rate Tax Base P 0.75 Per kilo

P 0.60 P 1.12 P 0.40

Per kilo Per cigar Per pack

TAX RATES
Tax Due Per Unit P1.50

Tax Code Section 174

Document

Taxable Unit P200.00 or fraction thereof P200.00 or fraction thereof P200.00 or fraction thereof based on actual consideration P200.00 or fraction thereof P200.00 or fraction thereof P200.00 or fraction thereof On each Document

% of Unit .75%

Taxable Base

Debentures and Certificates of Indebtedness

Face value of Document

Original Issue of Shares of Stock with par value 175 Original Issue of Shares of Stock without par value Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Due-bills, Certificate of Obligation, or Shares or Certificates of Stock Bonds, Debentures, Certificate of Stock or Indebtedness issued in foreign Countries Certificate of Profits or Interest in Property or Accumulation Bank Checks, Drafts, Certificate of Deposit not bearing interest and other Instruments Bonds, Loan Agreements, Promissory Notes, Bills of Exchange, Drafts, Instruments and Securities Issued by the Government or any of its Instrumentalities, Deposit Substitutes Debt Instrument, Certificates of Deposit bearing interest and others not payable on sight or demand (except loan agreement or promissory notes exceeding P250,000.00 for personal use or family use) Bills of Exchange or order drawn in foreign country but payable in the Philippines

2.00 2.00

1% 1%

Par value of shares of stocks actual consideration for the issuance of shares of stocks

176

1.50

.75%

Par value of such due-bills, certificate of obligation or stocks Par value of such bonds, debentures or Certificate of Stocks Face value of such certificate / memorandum

177 178 179

1.50 .50 1.50

.75% .25%

180

P200.00 or fraction thereof

.30

.15%

Face value of the instrument/document

181

P200.00 or fraction thereof

.30

.15%

Face value of such bill of exchange or order or the equivalent of such value, if expressed in foreign currency Face value of such bill of exchange or order or the equivalent of such value, if expressed in foreign currency Amount Insured by the Policy

182

Foreign Bills of Exchange and Letter of Credit

P200.00 or fraction thereof P200.00 or fraction thereof P4.00 premium or fraction thereof P4.00 premium or fraction thereof P200.00 or fraction thereof P500.00 or fraction thereof P4.00 or fraction thereof Each Certificate

.30

.15%

183 184 185 186 186 187

Life Insurance Policies Policies Of Insurance upon Property Fidelity Bonds and other Insurance Policies Policies of Annuities, Annuity or other instruments Pre-Need Plans Indemnity Bonds Certificates of Damage or otherwise and Certificate or document issued by any customs officers, marine surveyor, notary public and certificate required by law or by rules and regulations of a public office Warehouse Receipts (except if value does not exceed P200.00)

.50 .50 .50 1.50 .50 .30

.25%

12.5% Premium charged 12.5% Premium charged 75% .10% 7.5% Capital of annuity, or if unknown 33 1/3 times the annual income Value or amount of the Plan Premium charged

188

15.00

189

Each Receipt P1.00 cost of ticket and

15.00

190

Jai-alai, Horse Race Tickets, lotto or Other Authorized Number Games

Additional P0.10 on .10 every P1.00 or fraction thereof if cost of ticket exceeds P1.00 Each Proxy 15.00

10%

Cost of the ticket

Bills of Lading or Receipts 191 (except charter party) 193 Powers of Attorney Each Document 5.00

First 2,000 Lease and other Hiring agreements of memorandum or contract for hire, use 194 or rent of any land or tenements or portions thereof 3.00 For every P1,000 or fractional part thereof in excess of the first 1.00 P2,000 for each year of the term of the contract or agreement First 5,000 Mortgages Pledges of lands, estate, or 195 property and Deeds of Trust On each P5,000 or fractional part thereof in excess of 5,000 1.5% 1%

20.00 10.00 15.00 15.00 P500.00 for the first 6 months PlusP50 each month or fraction thereof in excess of 6 months

.4% .2%

Amount Secured Amount Secured

First 1,000 Deed of Sale, instrument or writing and Conveyances of Real Property (except 196 grants, patents or original certificate of For each additional P1,000 or fractional part thereof in excess of the government) P1,000 1,000 tons and below

1.5% Consideration or Fair Market Value, whichever is higher (if government is a party, basis shall be the 1.5% consideration)

P1,000 for the first 6 months Plus P100 each month or fraction thereof in excess of 6 months 197 Charter parties and Similar Instruments 1,001 to 10,000 tons P1,500 for the first 6 months Plus P150 each month or fraction thereof in excess of 6 months Tonnage and duration of the contract

Over 10,000 tons