Spirits of Wine, including all Tax Classification 2018 Schedule
dilutions, purifications and mixtures thereof. 1. Distilled Spirits Ad Valorem Tax per proof 20%
Specific Tax per proof liter Php 22.50
2. Sparkling If NRP is Php 500.00/750 ml Wines/Champagne bottle or less Php 304.17/L
If NRP is more than Php Php 851.66/L
500.00/750 ml bottle 3. Still Wines Containing 14% AC Php 36.50/L
Containing more than 14% AC
but not more than 25% AC Php 73.01/L 4. Fermented Liquors If NRP per liter is Php 50.60 or less or more than Php 50.60 Php 24.44/L
BIR Revenue Regulation 3-2018
Jan 1, 2018 – Jun 30, 2018 Php 32.50 Per pack of 20’s Jul 1, 2018 – Dec 31, 2019 Php 35.00 (Whether packed by hand or by Jan 1, 2020 – Dec 31, 2021 Php 37.50 machine) Jan 1, 2022 – Dec 31, 2023 Php 40.00 Jan 1, 2024 – onwards 4% per annum BIR Revenue Regulation 2-2018 Product Unit 2018 2019 2020 onwards Lubricating oils Liter/kg Php 8.00 Php 9.00 Php 10.00 and greases
Net Price in Peso Traditional Hybrid Not more than Php 600,000.00 4% 2% Over Php 600,000.00 up to Php 10% 5% 1M Over Php 1M up to Php 4M 20% 10% Over Php 4M 50% 25% Sec. 47, TRAIN LAW Type of Sweetened Beverage Rate Sweetened beverages using purely caloric and Php 6.00/Liter purely non-caloric sweeteners, or a mix of caloric and non-caloric sweetener Sweetened beverages using purely high fructose Php 12.00/Liter corn syrup (HFCS) in combination with any caloric or non-caloric sweeteners
Taxable Non-alcoholic Beverages
Sweetened juice drinks Flavored water Cereal and grain beverages Sweetened tea Energy and sports drinks Other non-alcoholic beverages with sugar added Carbonated beverages Other powdered drinks not classified as milk, juice, tea, and coffee
Tax Exempt Beverages
All milk products Meal replacement and medically indicated beverages 100% natural fruit juices Ground coffee, instant soluble coffee, and pre- packaged powdered coffee products (3 in 1) 100% natural vegetable juices
BIR Revenue Regulation 1-2018
Mineral Product Jan 1, 2018 Jan 1, 2019 Jan 1, 2020 – onwards Coal and coke/MT Php 50.00 Php 100.00 Php 150.00
Metallic and non- 4% of the actual Market Value of the gross output at the time of removal or metallic minerals the BOC valuation for determining customs duties, net of the ET and VAT and quarry resources
Indigenous 6% of the Fair International Market Price