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Tax Alert 4

The Commissioner of Internal Revenue has issued Operations Memorandum No.

2018-01-01 dated 3 January 2018 to implement the provisions of the TRAIN Law
specifically governing excise tax on cigars and cigarettes, petroleum products,
automobiles, and mineral products.

All taxpayers who are subject to excise tax and are using the Electronic Filing Payment
System (eFPS) facility of the Bureau of Internal Revenue (BIR) are mandated to e-file
and e-pay the corresponding excise taxes due on all removals, effective 1 January 2018,
in accordance with the new tax rates under the TRAIN LAW. These excise taxpayers
shall continue to use the existing prescribed forms disregarding the old rates as reflected

Pending the incorporation of the new excise tax rates in the existing forms listed below,
the applicable new excise tax rates shall be encoded in the “OTHERS” field for purposes
of filling up the information/data on the Summary of Removals, using the following
Alphanumeric Tax Codes (ATC) Codes.

BIR Form No. Product ATC Code

2200-T Cigars and Cigarettes XT

2200-P Petroleum Products XP

2200-N Automobiles XAN

2200-M Mineral Products XM

The excise tax forms below prescribed for sweetened beverages and cosmetic
procedures are now available for downloading from the BIR website.

BIR Form No. Product ATC Code

2200-S January 2018 Sweetened Beverages XB000 series

1620-XC January 2018 Cosmetic Procedures WI800/WC800

For Alcohol products, the excise tax rates as prescribed under the provision of Revenue
Regulations No. 17-2012 dated 21 December 2012 shall be increased by 4% effective 1
January 2018, and every year thereafter, as follows:

Alcohol Products Excise Tax Rates

Distilled Spirits Per proof liter PHP22.50

Sparkling Net retail price (NRP) per bottle of PHP304.16

wines/champagnes 750 ml: PHP500.00 or less

More than PHP500.00 PHP851.66

Still wines and carbonated 14% of alcohol by volume or less PHP36.50

More than 14% but not more than PHP73.00
25% of alcohol

Fermented Liquors NRP per liter: PPHP50.60 or less PHP24.44

More than PHP50.60 PHP24.44

Distilled spirits have an additional ad valorem tax of 20% of the NRP, excluding excise
tax and value-added tax per proof.

You may access the full version of the Memorandum through the BIR website.