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EXCISE TAX INFORMATION Edited by: Prof. Fabian Ceasar B. Exmundo, CPA,MSTax BASIC CONCEPT:
Excise Tax is a tax on the production, sale or consumption of a commodity in a country. APPLICABILITY: 1. On goods manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition; and 2. On goods imported. TYPES OF EXCISE TAX: 1. Specific Tax – refers to the excise tax imposed which is based on weight or volume capacity or any other physical unit of measurement 2. Ad Valorem Tax – refers to the excise tax which is based on selling price or other specified value of the goods/articles MANNER OF COMPUTATION: 1. Specific Tax = Rate
No. of Units/other measurements x Specific Tax
2. Ad Valorem Tax = No. of Units/other measurements x Selling Price of any specific value per unit x Ad Valorem Tax Rate
MAJOR CLASSIFICATION OF EXCISABLE ARTICLES AND RELATED CODAL SECTION: 1. Alcohol Products (Sections 141-143) a. Distilled Spirits (Section 141)b. Wines (Section 142)c. Fermented Liquors (Section 143) 2. Tobacco Products (Sections 144-146) a. Tobacco Products (Section 144)b. Cigars & Cigarettes (Section 145)c. Inspection Fee (Section 146) 3. Petroleum Products (Section 148) 4. Miscellaneous Articles (Section 149-150) a. Automobiles (Section 149)b. Non-essential Goods (Section 150) c. Non-essential Service (Section 150-A) - RA 10963 [TRAIN Law))d. Sweetened Beverages (Section 150-B)-(RA 10963 [TRAIN Law]) 5. Mineral Products (Sections 151)
PERSONS LIABLE TO EXCISE TAX: In General: a. On Domestic or Local Articles i. Manufacturer ii. Producer iii. Owner or person having possession of articles removed from the place of production without the payment of the tax b. On Imported Articles i. ii. iii.
Importer Owner Person who is found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption
Others: On Indigenous Petroleum 1. 2.
Local Sale, Barter or Transfer First buyer, purchaser or transferee Exportation Owner, lessee, concessionaire or operator of the mining claim
TIME OF PAYMENT: In General 1) On domestic products Before removal from the place of production 2) On imported products Before release from the customs' custody
EXCISE TAX RATES: A. ALCOHOL PRODUCTS
NEW TAX RATES based on Republic Act No. 10351 PARTICULARS 2013
2014
2015
2016
2017
Remarks 2018 onwards
A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX 1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) per proof (excluding the excise and value-added taxes);and
2) SPECIFIC TAX - Per proof liter
15%
Php20
15%
20%
20%
Php20
Php20
Php20 .80
20%
20%
Php21.63
Effective 1/1/2016, the specific tax rate shall be increased by 4% every year thereafter
B. WINES, per liter of volume capacity 1) Sparkling wines/ champagnes, where the NRP (excluding the excise and VAT) per bottle of 750ml volume capacity, regardless of proof is:
Php500.00 or less
Php250
Php260
Php270. 40
Php281.2 2
Php292. 47
More than Php500.00
Php700
Php728
Php757. 12
Php787.4 0
Php818. 90
2) Still wines and carbonated wines containing 14% of alcohol by volume or less
Php30.00
Php31.20
Php32.4 5
Php33.75
Php35.1 0
3) Still wines and carbonated wines containing more than 14% (of alcohol by volume) but not more 25% of alcohol by volume
Php60.00
Php62.40
Php64.9 0
Php67.50
Php70.2 0
4) Fortified wines containing more than 25% of alcohol by volume
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
Taxed as distilled spirits
C. FERMENTED LIQUORS , per liter of volume capacity 1) If the NRP (excluding excise and VAT) per liter of volume capacity is:
Php 50.60 and below
More than Php 50.60 2) If brewed and sold at microbreweries or small
Php15.00
Php17.00
Php19.00
Php21 .00
Php23.50
Php20.00
Php21.00
Php22.00
Php23 .00
Php23.50
Php28.00
Php29.12
Php30.28
Php31 .50
Php32.76
Effective 1/1/2018, the specific tax rate shall be increased by 4% every year thereafter
Effective 1/1/2014, the
specific tax rate shall be increased by 4% every year thereafter
establishments such as pubs and restaurants, regardless of the NRP
NOTE: IN CASE OF FERMENTED LIQUORS AFFECTED BY THE "NO DOWNWARD RECLASSIFICATION " PROVISION, THE 4% INCREASE SHALL APPLY TO THEIR RESPECTIVE APPLICABLE TAX RATES
B. TOBACCO PRODUCTS NEW TAX RATES based on Republic Act No. 10351
PARTICULARS
Remarks 2018 onwards
2013
2014
2015
2016
2017
(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing;
Php1.75
Php1. 82
Php1.89
Php1. 97
Php2.05
(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened; and
Php1.75
Php1. 82
Php1.89
Php1. 97
Php2.05
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco;
Php1.75
Php1. 82
Php1.89
Php1. 97
Php2.05
2. Chewing tobacco unsuitable for use in any other manner
Php1.50
Php1. 56
Php1.62
Php1. 68
Php1.75
A. TOBACCO PRODUCTS, per kilogram 1. Tobacco Products
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafte r
B. CIGARS, per cigar 3. Cigars (a) Based on the NRP per cigar (excluding the excise and value-added taxes), and
(b) Per cigar
20%
20%
20%
20%
20%
Php5.00
Php5. 20
Php5.41
Php5. 62
Php5. 85
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
C. CIGARETTES , per pack PARTICULARS
NEW TAX RATES based on RA No. 10963 (TRAIN Law) January 1, 2018 until June 30, 2018
July 1, 2018 until December 31, 2019
January 1, 2020 until December
January 1, 2022 until December
January 1, 2024 onwards
1. Cigarettes packed by hand
Php32.50
2. Cigarettes packed by machine
Php32.50
Php35.00
Php35.00
31, 2021
31,2023
Php37.50
Php40.00
Php37.50
Php40.00
Effective 1/1/2024, the specific tax rate shall be increased by 4% every year thereafte r
INSPECTION FEE - There shall be collected inspection fees on leaf tobacco, scrap, cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:
PRODUCT TYPE
INSPECTION FEE
(1) Cigars
P 0.50 per thousand pieces or fraction thereof
(2) Cigarettes
P 0.10 per thousand sticks or fraction thereof
(3) Leaf Tobacco
P 0.02 per kilogram or fraction thereof
(4) Scrap and other manufactured tobacco
P 0.03 per kilogram or fraction thereof
C. PETROLEUM PRODUCTS EFFECTIVITY (RA 10963-TRAIN Law) PRODUCT TYPE January 1, 2018 (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,
January 1, 2019
January 1, 2020
Php9.00
Php10.00
whether such additives are petroleum based or not,per liter and kilogram respectively, of volume capacity or weight
Php8.00
(a.1) Locally produced or imported oils previously taxed but are subsequently reprocessed, re-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)Asphalt, per kilogram (f)Naphtha, regular gasoline, pyrolysis gasoline and other similar products of distillation, per liter of volume capacity
Php9.00
Php10.00
Php7.00
(g)Unleaded premium gasoline, per liter of volume capacity (h)Kerosene, per liter of volume capacity
Php3.0 0
Php4.00
Php5.00
(i)Aviation turbo jet fuel,aviation gas, per liter of volume capacity
Php4.00
Php4.00
Php4.00
Php4.50
Php6.00
(j)Kerosene when used as aviation fuel, per liter of volume capacity (k)Diesel fuel oil, and on similar fuel oils having more or less the same generating power, per liter of volume capacity Php2.50 (l)Liquified petroleum gas used for motive power, per kilogram (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 (o)Liquified petroleum gas, per kilogram (p)Naphtha and pyrolysis gasoline, when used as 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 lacallyextracted natural gas during the non-availability thereof, per liter of volume capacity
Php1.00
Php2.00
Php0.00
Php3.00
Php0.00
Php0.0 0
(q)Liquified 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
D. MINERALS AND MINERAL PRODUCTS PRODUCT TYPE
TAX RATES (RA 10963-TRAIN Law)
Coal and coke (Domestic and Imported)
January 1, 2018 - Php50.00 January 1, 2019 - Php100.00 January 1, 2020 - Php150.00 and onwards
Nonmetallic Minerals and Quarry Reources (Locally extracted or produced)
Four percent (4%) based on the actual market value of the gross output thereof at the time of removal
Nonmetallic Minerals and Quarry Resources (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
Locally-extracted natural gas and liquefied natural gas
Exempt
All Metallic Minerals (locally extracted or produced copper, gold, chromite and other
Four percent (4%) based on the actual market value of the gross output
metallic minerals)
thereof at the time of removal
Imported copper, gold, chromite and other metallic minerals
Four percent (4%) based on the value used by BOC in determining tariff and customs duties, net of excise tax and value added tax
On indigenous petroleum
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 sales, 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 appropriate government agency.
For the purpose of this Subsection, “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." NOTE: In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper concentrate, the actual market value shall be the world price quotations of the refined mineral products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred in the process of converting the mineral concentrates into refined metal traded in those commodity exchanges. On minerals and mineral products sold or consigned abroad, the actual cost of ocean freight and insurance shall be deducted from the tax base.
E. AUTOMOBILES AND OTHER MOTOR VEHICLES NET MANUFACTURER'S PRICE/IMPORTER'S SELLING PRICE OVER
UP
TAX RATES (RA 10963 (TRAIN Law) RATE
TO 0
Php600,000
4%
Php600,000
Php1,000,000
10%
Php1,100,000
Php4,000,000
20%
Php4,000,000
over
50%
F. NON-ESSENTIAL GOODS Twenty percent (20%) based on the wholesale price or the value of importation used by the Bureau of Customs in determining Tariff and Customs Duties, net of Excise and Value-Added taxes
G. SWEETENED BEVERAGES (RA 10963-TRAIN Law) PRODUCT
TAX RATE Per Liter of Volume Capacity
Using purely caloric sweeteners, and purely noncaloric sweeteners, or a mix of caloric and noncaloric sweeteners
Php6.00
Using purely high fructose corn syrup or in combination with any caloric or non-caloric sweetener
Php12.00
Using purely coconut sap sugar and purely steviol glycosides
Exempt
H. INVASIVE COSMETIC PROCEDURES - (RA 10963TRAIN Law) SERVICE
Tax Rate
Performance of Services on Invasive Cosmetic Procedures
5%
Excise Tax is a tax on the production, sale or consumption of a commodity in a country. APPLICABILITY: 1. On goods manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition; and 2. On goods imported. TYPES OF EXCISE TAX: 1. Specific Tax – refers to the excise tax imposed which is based on weight or volume capacity or any other physical unit of measurement 2. Ad Valorem Tax – refers to the excise tax which is based on selling price or other specified value of the goods/articles MANNER OF COMPUTATION: 1. Specific Tax = Rate
No. of Units/other measurements x Specific Tax
2. Ad Valorem Tax = No. of Units/other measurements x Selling Price of any specific value per unit x Ad Valorem Tax Rate
MAJOR CLASSIFICATION OF EXCISABLE ARTICLES AND RELATED CODAL SECTION: 1. Alcohol Products (Sections 141-143) a. Distilled Spirits (Section 141)b. Wines (Section 142)c. Fermented Liquors (Section 143) 2. Tobacco Products (Sections 144-146) a. Tobacco Products (Section 144)b. Cigars & Cigarettes (Section 145)c. Inspection Fee (Section 146) 3. Petroleum Products (Section 148) 4. Miscellaneous Articles (Section 149-150) a. Automobiles (Section 149)b. Non-essential Goods (Section 150) c. Non-essential Service (Section 150-A) - RA 10963 [TRAIN Law))d. Sweetened Beverages (Section 150-B)-(RA 10963 [TRAIN Law]) 5. Mineral Products (Sections 151)
PERSONS LIABLE TO EXCISE TAX: In General: a. On Domestic or Local Articles i. Manufacturer ii. Producer iii. Owner or person having possession of articles removed from the place of production without the payment of the tax b. On Imported Articles i. ii. iii.
Importer Owner Person who is found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption
Others: On Indigenous Petroleum 1. 2.
Local Sale, Barter or Transfer First buyer, purchaser or transferee Exportation Owner, lessee, concessionaire or operator of the mining claim
TIME OF PAYMENT: In General 1) On domestic products Before removal from the place of production 2) On imported products Before release from the customs' custody
EXCISE TAX RATES: A. ALCOHOL PRODUCTS
NEW TAX RATES based on Republic Act No. 10351 PARTICULARS 2013
2014
2015
2016
2017
Remarks 2018 onwards
A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX 1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) per proof (excluding the excise and value-added taxes);and
2) SPECIFIC TAX - Per proof liter
15%
Php20
15%
20%
20%
Php20
Php20
Php20 .80
20%
20%
Php21.63
Effective 1/1/2016, the specific tax rate shall be increased by 4% every year thereafter
B. WINES, per liter of volume capacity 1) Sparkling wines/ champagnes, where the NRP (excluding the excise and VAT) per bottle of 750ml volume capacity, regardless of proof is:
Php500.00 or less
Php250
Php260
Php270. 40
Php281.2 2
Php292. 47
More than Php500.00
Php700
Php728
Php757. 12
Php787.4 0
Php818. 90
2) Still wines and carbonated wines containing 14% of alcohol by volume or less
Php30.00
Php31.20
Php32.4 5
Php33.75
Php35.1 0
3) Still wines and carbonated wines containing more than 14% (of alcohol by volume) but not more 25% of alcohol by volume
Php60.00
Php62.40
Php64.9 0
Php67.50
Php70.2 0
4) Fortified wines containing more than 25% of alcohol by volume
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
Taxed as distilled spirits
C. FERMENTED LIQUORS , per liter of volume capacity 1) If the NRP (excluding excise and VAT) per liter of volume capacity is:
Php 50.60 and below
More than Php 50.60 2) If brewed and sold at microbreweries or small
Php15.00
Php17.00
Php19.00
Php21 .00
Php23.50
Php20.00
Php21.00
Php22.00
Php23 .00
Php23.50
Php28.00
Php29.12
Php30.28
Php31 .50
Php32.76
Effective 1/1/2018, the specific tax rate shall be increased by 4% every year thereafter
Effective 1/1/2014, the
specific tax rate shall be increased by 4% every year thereafter
establishments such as pubs and restaurants, regardless of the NRP
NOTE: IN CASE OF FERMENTED LIQUORS AFFECTED BY THE "NO DOWNWARD RECLASSIFICATION " PROVISION, THE 4% INCREASE SHALL APPLY TO THEIR RESPECTIVE APPLICABLE TAX RATES
B. TOBACCO PRODUCTS NEW TAX RATES based on Republic Act No. 10351
PARTICULARS
Remarks 2018 onwards
2013
2014
2015
2016
2017
(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing;
Php1.75
Php1. 82
Php1.89
Php1. 97
Php2.05
(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened; and
Php1.75
Php1. 82
Php1.89
Php1. 97
Php2.05
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco;
Php1.75
Php1. 82
Php1.89
Php1. 97
Php2.05
2. Chewing tobacco unsuitable for use in any other manner
Php1.50
Php1. 56
Php1.62
Php1. 68
Php1.75
A. TOBACCO PRODUCTS, per kilogram 1. Tobacco Products
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafte r
B. CIGARS, per cigar 3. Cigars (a) Based on the NRP per cigar (excluding the excise and value-added taxes), and
(b) Per cigar
20%
20%
20%
20%
20%
Php5.00
Php5. 20
Php5.41
Php5. 62
Php5. 85
Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
C. CIGARETTES , per pack PARTICULARS
NEW TAX RATES based on RA No. 10963 (TRAIN Law) January 1, 2018 until June 30, 2018
July 1, 2018 until December 31, 2019
January 1, 2020 until December
January 1, 2022 until December
January 1, 2024 onwards
1. Cigarettes packed by hand
Php32.50
2. Cigarettes packed by machine
Php32.50
Php35.00
Php35.00
31, 2021
31,2023
Php37.50
Php40.00
Php37.50
Php40.00
Effective 1/1/2024, the specific tax rate shall be increased by 4% every year thereafte r
INSPECTION FEE - There shall be collected inspection fees on leaf tobacco, scrap, cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:
PRODUCT TYPE
INSPECTION FEE
(1) Cigars
P 0.50 per thousand pieces or fraction thereof
(2) Cigarettes
P 0.10 per thousand sticks or fraction thereof
(3) Leaf Tobacco
P 0.02 per kilogram or fraction thereof
(4) Scrap and other manufactured tobacco
P 0.03 per kilogram or fraction thereof
C. PETROLEUM PRODUCTS EFFECTIVITY (RA 10963-TRAIN Law) PRODUCT TYPE January 1, 2018 (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,
January 1, 2019
January 1, 2020
Php9.00
Php10.00
whether such additives are petroleum based or not,per liter and kilogram respectively, of volume capacity or weight
Php8.00
(a.1) Locally produced or imported oils previously taxed but are subsequently reprocessed, re-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)Asphalt, per kilogram (f)Naphtha, regular gasoline, pyrolysis gasoline and other similar products of distillation, per liter of volume capacity
Php9.00
Php10.00
Php7.00
(g)Unleaded premium gasoline, per liter of volume capacity (h)Kerosene, per liter of volume capacity
Php3.0 0
Php4.00
Php5.00
(i)Aviation turbo jet fuel,aviation gas, per liter of volume capacity
Php4.00
Php4.00
Php4.00
Php4.50
Php6.00
(j)Kerosene when used as aviation fuel, per liter of volume capacity (k)Diesel fuel oil, and on similar fuel oils having more or less the same generating power, per liter of volume capacity Php2.50 (l)Liquified petroleum gas used for motive power, per kilogram (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 (o)Liquified petroleum gas, per kilogram (p)Naphtha and pyrolysis gasoline, when used as 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 lacallyextracted natural gas during the non-availability thereof, per liter of volume capacity
Php1.00
Php2.00
Php0.00
Php3.00
Php0.00
Php0.0 0
(q)Liquified 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
D. MINERALS AND MINERAL PRODUCTS PRODUCT TYPE
TAX RATES (RA 10963-TRAIN Law)
Coal and coke (Domestic and Imported)
January 1, 2018 - Php50.00 January 1, 2019 - Php100.00 January 1, 2020 - Php150.00 and onwards
Nonmetallic Minerals and Quarry Reources (Locally extracted or produced)
Four percent (4%) based on the actual market value of the gross output thereof at the time of removal
Nonmetallic Minerals and Quarry Resources (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
Locally-extracted natural gas and liquefied natural gas
Exempt
All Metallic Minerals (locally extracted or produced copper, gold, chromite and other
Four percent (4%) based on the actual market value of the gross output
metallic minerals)
thereof at the time of removal
Imported copper, gold, chromite and other metallic minerals
Four percent (4%) based on the value used by BOC in determining tariff and customs duties, net of excise tax and value added tax
On indigenous petroleum
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 sales, 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 appropriate government agency.
For the purpose of this Subsection, “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." NOTE: In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper concentrate, the actual market value shall be the world price quotations of the refined mineral products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred in the process of converting the mineral concentrates into refined metal traded in those commodity exchanges. On minerals and mineral products sold or consigned abroad, the actual cost of ocean freight and insurance shall be deducted from the tax base.
E. AUTOMOBILES AND OTHER MOTOR VEHICLES NET MANUFACTURER'S PRICE/IMPORTER'S SELLING PRICE OVER
UP
TAX RATES (RA 10963 (TRAIN Law) RATE
TO 0
Php600,000
4%
Php600,000
Php1,000,000
10%
Php1,100,000
Php4,000,000
20%
Php4,000,000
over
50%
F. NON-ESSENTIAL GOODS Twenty percent (20%) based on the wholesale price or the value of importation used by the Bureau of Customs in determining Tariff and Customs Duties, net of Excise and Value-Added taxes
G. SWEETENED BEVERAGES (RA 10963-TRAIN Law) PRODUCT
TAX RATE Per Liter of Volume Capacity
Using purely caloric sweeteners, and purely noncaloric sweeteners, or a mix of caloric and noncaloric sweeteners
Php6.00
Using purely high fructose corn syrup or in combination with any caloric or non-caloric sweetener
Php12.00
Using purely coconut sap sugar and purely steviol glycosides
Exempt
H. INVASIVE COSMETIC PROCEDURES - (RA 10963TRAIN Law) SERVICE
Tax Rate
Performance of Services on Invasive Cosmetic Procedures
5%
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