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TRAIN Law

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

Processed gas Liter Php 8.00 Php 9.00 Php 10.00


Waxes and Kg Php 8.00 Php 9.00 Php 10.00
petrolatum
Denatured Liter Php 8.00 Php 9.00 Php 10.00
alcohol
Naptha, regular Liter Php 7.00 Php 9.00 Php 10.00
gasoline,
pyrolysis gasoline

Unleaded Liter Php 7.00 Php 9.00 Php 10.00


premium
gasoline
Aviation turbo jet Liter Php 4.00 Php 4.00 Php 4.00
fuel
Kerosene Liter Php 3.00 Php 4.00 Php 5.00
Diesel fuel oil Liter Php 2.50 Php 4.50 Php 6.00
Liquefied Kg Php 1.00 Php 2.00 Php 3.00
petroleum gas

Asphalts Kg Php 8.00 Php 9.00 Php 10.00


Bunker fuel oil Liter Php 2.50 Php 4.50 Php 6.00

Petroleum coke MT Php 2.50 Php 4.50 Php 6.00

BIR Revenue Regulation 5-2018


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


petroleum

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