2021 CBLE REVIEW ON
PRACTICAL COMPUTATIONS
DAY 08
MANUFACTURED OILS
AND OTHER FUELS
MINERAL PRODUCTS
Sec. 41, Sec. 43 and 48 of R.A. 10963 (TRAIN) LAW
Rev-Reg 2-2018 (Revised rates for Petroleum Products)
Rev-Reg 37-2020 (Mineral Products)
CB KIRK BUDUAN
1
EXCISE TAX ON
MANUFACTURED OILS AND
OTHER FUELS
• There shall be collected on refined and
manufactured mineral oils and motor fuels, the
following excise taxes which shall attach to the
goods hereunder enumerated as soon as they are
in existence as such:
A. LUBRICATING OILS AND
GREASES – (P 10.00)
INCLUDING BUT NOT LIMITED TO:
A. BASESTOCK FOR LUBE OILS AND GREASES
B. HIGH VACUUM DISTILLATES
C. AROMATIC EXTRACTS AND SIMILAR
PREPARATIONS
D. ADDITIVES FOR LUBRICATING OIL AND GREASES
(WHETHER OR NOT PETROLEUM BASE)
BASES: PER KILOGRAM OR PER LITER
SUBSEQUENT REPROCESSING,
REFINING AND RECYCLING OF
LUBRICATING OIL AND GREASES
SHALL LIKEWISE BE IMPOSED OF TAX
UNDER THIS SUBSECTION:
B. PROCESSED GAS - (P 10.00)
BASIS: PER LITER
C. WAXES AND PETROLATUM - (P 10.00)
BASIS: PER LITER
D. DENATURED ALCOHOL USED FOR
MOTIVE POWER – (P 10.00)
BASIS: PER LITER
E. NAPTHA, REGULAR GASOLINE,PYROLYSIS
GASOLINE AND OTHER SIMILAR PRODUCT
OF DISTILLATION – (P 10.00)
BASIS: PER LITER
NAPTHA AND PYROLYSIS GASOLINE
TREATED AS EXEMPTED TO EXCISE
TAX: RATED AT – (P 0.00)
A. WHEN USED AS RAW MATERIALS IN THE
PRODUCTION OF PETROCHEMICAL PRODUCTS.
B. USED FOR REFINING PETROLEUM PRODUCTS.
C. REPLACEMENT FUEL FOR NATURAL GAS FIRED-
COMBINED CYCLE PLANT IN LIEU OF LOCALLY
EXTRACTED NATURAL GAS.
D. THE PRODUCTION OF PETROLEUM PRODUCTS,
WHETHER OR NOT THEY ARE CLASSIFIED AS
PRODUCTS OF DISTILLATION AND FOR USE
SOLELY FOR THE PRODUCTION OF GASOLINE.
TREATMENT FOR BY-PRODUCTS:
1. FUEL OIL
2. DIESEL OIL
3. KEROSENE
4. PYROLISIS GASOLINE
5. LPG (LIQUIFIED PETROLEUM GASES)
6. OTHER SIMILAR OILS HAVING MORE OR LESS THE SAME
GENERATING POWER
- ARE PRODUCED IN THE PROCESSING OF NAPTHA INTO
PETROCHEMICAL PRODUCTS EXEMPTION:
WHEN IT IS TRANSFFERED TO:
A. LOCAL OIL REFINERIES
GENERAL RULE: THROUGH SALE, BARTER OR
EXCHANGE (FOR PURPOSES OF
SUBJECT TO EXCISE TAX BLENDING INTO FINISHED
PRODUCTS)
F. UNLEADED PREMIUM GASOLINE – (P 10.00)
BASIS: PER LITER
G. AVIATION TURBO JET FUEL – (P 4.00)
BASIS: PER LITER
H. KEROSENE – (P 5.00)
BASIS: PER LITER
- PROVIDED THAT KEROSONE WHEN USED AS
AVIATION FUEL, IT WILL BE TAXED AT P 4.00
PER LITER.
I. DIESEL FUEL OIL – (P 6.00)
BASIS: PER LITER
J. LIQUIFIED PETROLEUM GAS – (P 3.00)
BASIS: PER KILOGRAM
- WHEN USED AS RAW MATERIALS FOR
THE PRODUCTION OF PETROCHEMICAL
PRODUCTS RATED AT – (P 0.00)
- LPG USED FOR MOTIVE POWER RATED
AS DIESEL FUEL OIL AT – (P 6.00)
K. ASPHALT – (P 10.00)
BASIS: PER KILOGRAM
L. BUNKER FUEL OIL – (P 6.00)
BASIS: PER LITER
M. PETROLEUM COKE – (P 6.00)
BASIS: PER METRIC TON
- WHEN USED AS FEEDSTOCK TO ANY POWER
GENERATING FACILITY, TREATMENT SHOULD BE
EXEMPTED OR ZERO RATED – (P 0.00).
SCHEDULE OF
RATES FOR
PETROLEUM
PRODUCTS
EFFECTIVITY
PRODUCTS January January January 1,
1, 2018 1, 2019 2020
(a) Lubricating oils and greases, 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 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- P 8.00 P 9.00 P 10.00
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) Asphalts, per kilogram
EFFECTIVITY
PRODUCTS January 1, January 1, January 1,
2018 2019 2020
(f) 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
(g) Unleaded premium gasoline, per liter of volume
capacity
(i) Aviation turbo jet fuel, aviation gas, per liter of
volume capacity
P 4.00 P 4.00 P 4.00
(j) Kerosene, when used as aviation fuel, per liter of
volume capacity
(h) Kerosene, per liter of volume capacity P 3.00 P 4.00 P 5.00
(k) Diesel fuel oil, and on similar fuel oils having more
or less the same generating power, per liter of
volume capacity
(l) Liquefied petroleum gas used for motive power, per
kilogram P 2.50 P 4.50 P 6.00
(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
EFFECTIVITY
PRODUCTS January 1, January 1, January 1,
2018 2019 2020
(o) Liquefied petroleum gas, per kilogram P 1.00 P 2.00 P 3.00
(p) Naphtha and pyrolysis gasoline, when used
as a raw material in the production of
petrochemical products or in the refining of
petroleum products, or as replacement fuel
for natural-gas-fired-combined cycle power
plant, in lieu of locally-extracted natural gas
during the non-availability thereof, per liter P 0.00 P 0.00 P 0.00
of volume capacity
(q) Liquefied 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
NOTE:
The said revised Excise Tax rates shall not apply under the
following instances
a) Lubricating oils and greases produced from basestocks
and additives on which the Excise Tax has already been
paid; and
b) Unless otherwise provided by special laws, if the
denatured alcohol is mixed with gasoline, the Excise Tax
on which has already been paid, only the alcohol
content shall be subject to the prescribed tax.
- The removal of denatured alcohol of not less than one
hundred eighty degrees (180°) proof 90% absolute
alcohol shall be deemed to have been removed for
motive power, unless shown otherwise.
MINERAL PRODUCTS
1. COAL AND COKE
2. NONMETTALIC MINERAL and QUARRY RESOURCES
3. COPPER and other METTALIC MINERAL
4. GOLD and CHROMITE
4. INDIGENOUS PETROLEUM
1. On domestic and imported coal and coke
Date of Effectivity
Excise Tax per Metric Ton
January 1, 2018 Fifty pesos (P50.00)
January 1, 2019 One hundred pesos (P100.00)
January 1, 2020 and One hundred and fifty pesos
onwards (P150.00)
Coal produced under Coal Operating Contracts
entered into by the government pursuant to
Presidential Decree No. 972 as well as those
exempted from Excise Tax on mineral products
under other laws shall now be subject to the
applicable rates above beginning January 1, 2018.
2. All non-metallic minerals and quarry resources
Excise Tax
Locally-extracted or Four percent (4%) based on the
produced actual market value of the gross
output thereof at the time of
removal
Imported Four percent (4%) based on the
value used by the Bureau of
Customs (BOC) in determining
tariff and customs duties, net of
Excise Tax and Value-Added Tax
(VAT)
Locally-extracted natural exempt
gas and liquefied natural
gas
3. All metallic minerals
Excise Tax
Locally-extracted or Four percent (4%) based on
produced copper, gold, the actual market value of
chromite and other metallic the gross output thereof at
minerals the time of removal
Imported copper, gold, Four percent (4%) based on
chromite and other metallic the value used by the BOC
minerals in determining tariff and
customs duties, net of
Excise Tax and VAT
4. Indigenous petroleum
six percent (6%) of the fair international market
Excise Tax price
Indigenous petroleum, a tax of 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 sale, 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 an appropriate government agency. The
‘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
