II.
Tobacco Products (Sections 144-146)
I. Alcohol Products (Sections 141-143)
Under RA No. 11467, implemented by RR No. 7-2021
Excise Tax Due: Ad Valorem + Specific Tax a. Heated Tobacco Products
a Distilled Spirits (Section Per pack of 20 units or any packaging of not more than 20 units
141) Under RA No. 11467, implemented by RR No. 7-2021 Date of Effectivity Excise Tax
Ad Valorem Specific January 1, 2020 P 10.00
January 23, 2020 P 25.00
Effectivity (based on net total price per proof, (per proof liter)
excluding excise tax and VAT) January 1, 2021 P 27.50
January 1, 2022 P 30.00
January 1, 2020 20% P24.34
January 23, 2020 22% P 42.00 January 1, 2023 P 32.50
January 1, 2021 22% P47.00 2024 onwards Specific tax rate shall be increased by 5% every effective
January 1, 2022 22% P 52.00
Excise Tax Due: Ad Valorem + Specific Tax
January 1, 2023 22% P 59.00 b. Vapor Products
Under RA No. 11467, implemented by RR No. 7-2021
January 1, 2024 22% P 66.00
Date of Effectivity Quantity Excise Tax
Shall be increased by 6% and
2025 onwards 22%
every year thereafter
January 23, 2020 P 37.00
Excise Tax Due: Specific Tax
b. Wines (Section 142) January 1, 2021 P42.00
Under RA No. 11467, implemented by RR No. 7-2021, beg. Jan. 1,
2020
January 1, 2022 Per milliliter or a fraction thereof P 47.00
Specific
(per liter) January 1, 2023 P 52.00
P500.00 or less P 328.96 Shall be increased by 5% and every
• Sparkling wines/ champagnes, where the NRP 2024 onwards
year effective Jan 1, 2024
(excluding the excise and VAT) per bottle of 750ml More than
volume capacity, regardless of proof is: P 921.15 Under RA No. 11467, implemented by RR No. 7-2021
P500.00 c. Cigars (Conventional
'Freebase' or 'Classic' Nicotine) Cigarettes per pack of 20s or any packaging combinations or not more than 20 packed
by hand or machine
• Still wines and carbonated wines containing 14% of alcohol by volume or less P 39.48
Date of Effectivity Quantity Excise Tax
• Still wines and carbonated wines containing more than 14% (of alcohol by January 1, 2020 P 45.00
P 78.96
volume) but not more 25% of alcohol by volume January 1, 2021 P 50.00
Tax as distilled January 1, 2022 P 55.00
• Fortified wines containing more than 25% of alcohol by volume spirits
Per milliliter or a fraction thereof
January 1, 2D23 P 60.00
Beg. Jan. 23, 2020, however, the classification of wines was removed Shall be increased by 5% and every
RA No. 11467. 2024 onwards
pursuant to wines are subject to specific excise taxes rates per liter, as year effective Jan 1, 2024
All types of
follows:
shall refer to non-combusted substances in liquid form, and innovations, either made
d. Novel Tobacco Products
January 23, 2020 P 50.00 partly of tobacco leaf as raw materials containing nicotine from tobacco, intended to be
(per kg)
used as substitute for cigars and other combusted tobacco products
January 1, 2021 P 53.00
Date of Effectivity Excise Tax
January 1, 2022 P 56.18
August 1, 2020 P 2.50
January 1, 2023 P 59.55
January 1, 2024 P 63.12 January 1, 2023 P 2.60
Shall be increased by 6% and Shall be increased by 4% and every year effective Jan 1,
2024 onwards
2025 onwards 2024
every year thereafter
Inspection Fee I For inspection made, there shall be collected a fee of:
Excise Tax Due: Specific Tax
c. Fermented Liquors Each thousand Cigars or fraction, thereof P 0.50
(Section 143) Under RA No. 11467, implemented by RR No. 7-2021, beg. Jan. 1, Each thousand Cigarettes or a fraction thereof P 0.10
2020
Each thousand Heated Tobacco P 0.10
Specific
Each 1ml of Vapor Products P 0.01
(per liter)
Each kilogram of leaf tobacco or fraction thereof P 0.02
January 1, 2020 P 26.43
Each kilogram or fraction thereof of scrap and other novel tobacco products P 0.03
January 23, 2020 P 35.00
January 1, 2021 P 37.00
January 1, 2022 P 39.00
January 1, 2023 P 41.00
January 1, 2024 P 43.00
Shall be increased by 6% and every
2025 onwards
year thereafter
Ill. Petroleum Products (Section 148)
Manufactured Oils and Other Fuels
Effectivity 2018 2019 2020 V. Sweetened Beverages (Section 150)
• Lubricating oils and greases, including but
Product Tax Rate (per Liter of volume capacity)
not limited to base stock for lube oils and
greases, high vacuum distillates, aromatic
extracts and other similar preparations, and • Using purely caloric sweeteners, and purely
additives for lubricating oils and greases, non-caloric sweeteners, or a mix of caloric and P 6.00
whether such additives are petroleum based non-caloric sweeteners
or not, per liter and kilogram respectively, of
volume capacity or weight P8.00 P 9.00 P 10.00
• Using purely high fructose corn syrup or in
• Processed gas, per liter of volume combination with any caloric or non-caloric P12.00
capacity sweetener
• Waxes and petrolatum, per kilogram
• Denatured alcohol to be used for motive • Using purely coconut sap sugar or purely
Exempt
power , per liter of volume capacity steviol glycosides
• Asphalt, per kilogram
• Naphtha, regular gasoline, pyrolysis
gasoline and other similar products of
distillation, per liter of volume capacity P 7.00 P 9.00 P 10.00
• Unleaded premium gasoline, per liter of
volume capacity VI. Mineral Products (Section 151)
• Kerosene, per liter of volume capacity P 3.00 P 4.00 P 5.00 Product Tax Rate
• Aviation turbo jet fuel, aviation gas, per January 1, 2018 - Php50.00
liter of volume capacity P 4 00 P 4.00 P 4.00
Kerosene when used as aviation fuel, per January 1, 2019 - Php100.00
• Coal and coke (Domestic and Imported)
liter of volume capacity
January 1, 2020 - Php150.00 and onwards
• Diesel fuel oil, and on similar fuel oils
having more or less the same generating Four percent (4%) based on the actual market value
power, per liter of volume capacity • Nonmetallic Minerals and Quarry Resources of the gross output thereof a
(Locally extracted or produced)
• Liquified petroleum gas used for motive at the time of removal
power, per kilogram P 2.50 P 4.50 P 6.00
• Bunker fuel oil, and on similar oils having • Nonmetallic Minerals and Quarry Resources
Four percent (4%) based on the value used by the
more or less the same generating power, Bureau of Customs (BOC) in determining tariff and
(Imported)
per liter of volume capacity* customs duties, net of excise tax and value-added tax
• Petroleum coke, per metric ton" • Locally-extracted natural gas and liquefied
Exempt
Liquified petroleum gas, per kilogram P 1.00 P 2.00 P 3.00 natural gas
*if used as Raw Material in the Production of petrochemical products; or Petroleum Coke when used as
feedstock to any power generating facility are exempt • All Metallic Minerals (locally extracted or
Four percent (4%) based on the actual market value
produced copper, gold, chromite and other
Ill. Miscellaneous Product (Section 149-150) metallic minerals)
of the gross output thereof at the time of removal
There shall be levied, assessed and collected an Ad Valorem
A. Automobiles Tax based on Manufacturer's or Importer's Selling Price, net of
Excise and VA, in accordance with the ff (Beg. Jan. 1, 2018) Six percent (6%) of the fair international market price
thereof, on the first taxable sale. barter. exchange or
Net Manufacturer's Price/Importer's Selling Price Rate such similar transaction, such tax to be paid by the
over Up to buyer or purchaser before removal from the place of
0 P 600,000 4% production.
P 600,000 P 1,000,000 10%
• Indigenous Petroleum
The phrase "first taxable sales, barter, exchange or
P 1,100,000 P 4,000,000 20%
similar transaction' means the transfer of indigenous
P 4,000,000 over 50% petroleum in its original, state to a first taxable
Ill. Miscallaneous Product (Section 148) transferee. The fair international market price shall be
Twenty percent (20%) based on the wholesale price or value of determined in consultation with appropriate
B. Non-essential Goods importation used by the Bureau of Customs Customs Duties, net government agency.
of Excise and Value-Added Taxes
Ill. Miscallaneous Product (Section 148)
C. Non-essential Services ((Section 150-4) - RA
Invasive Cosmetic Procedures
10963 [TRAIN Law))
Performance of Services on Invasive Cosmetic
Tax Rate: 5%
Procedures
