Sec.

141- 01/01/20 23/01/20 01/01/20 01/01/20 01/01/20 01/01/20 RELATED

143 ALCOHOL PRODUCTS 20 20 21 22 23 24 REMARKS ISSUANCES

Sec 141 DISTILLED SPIRITS (per Proof Liter)

a) Ad Valorem Tax Based on Net Retail
Price (NRP) per proof (excluding the
excise and value-added taxes) 20% 22% 22% 22% 22% 22% 22%
Effective
1/1/2025, the
specific tax rate
shall be increased
by 6% every year
(b) Specific Tax Per proof liter 24.34 42.00 47.00 52.00 59.00 66.00 thereafter
Sec 142 WINES (specific tax per Liter)
Sparkling wines/champagnes where the
NRP (excluding the excise and VAT) per
bottle of 750 ml volume capacity, EXCISE TAX RATE AS
regardless of proof is: PER REPUBLIC ACT
Effective 11467 (REVENUE
(a) P500.00 or less 328.98 1/1/2025, the REGULATION 7-2021)
specific tax rate
(b) More than P500.00 921.15 shall be increased
Still wines 14% or less 39.48 by 6% every year
thereafter
Still wines more than 14% but not more
than 25% 78.96 50.00 53.00 56.18 59.55 63.12
Fortified wines-more than 25% Taxed as Distilled Spirit
Sec 143 FERMENTED LIQUORS (specific tax per Liter)
Fermented Liquors regardless if Effective
manufactured in factories or sold and 1/1/2025, the
brewed at micro-breweries or small specific tax rate
establishments such as pubs and shall be increased
restaurants, except tuba, basi, tapuy by 6% every year
and similar fermented liquors 26.43 35.00 37.00 39.00 41.00 43.00 thereafter

Sec. 144- January 202 202 202 202 RELATED

146 TOBACCO PRODUCTS January 1, 2020 23, 2020 1 2 3 4 REMARKS ISSUANCES

Sec. 144 (A)TOBACCO PRODUCTS (per Kilo)

 a. Tobacco twisted by hand 2.31 2.31 2.50 2.50 2.60 2.70
b. Tobacco prepared or partially prepared 2.31 2.31 2.50 2.50 2.60 2.70 RA 10351
c. Fine-cut shorts & refuse, scraps, RMC 90-2012
clippings, stems & sweepings 2.31 2.31 2.50 2.50 2.60 2.70 RR 17-2012
Tax Rate shall be increased by 4%
d. Chewing tobacco 1.97 1.97 2.05 2.13 2.21 2.30 every year

RA 11900
RMC 118-
2022
e. Novel Tobacco Product 2.50 2.60 2.70 RR 14-2022
(B) HEATED TOBACCO PRODUCTS (per
Pack)
Per pack of twenty (20) units or any Effective 1/1/2024, the specific tax RA 11467
packaging combinations of not more than 27.5 30.0 32.5 34.1 rate shall be increased by 5% every RMC 8-2021
twenty (20) units 10.00 25.00 0 0 0 3 year thereafter RR 7-2021
( C) VAPOR PRODUCTS
(a) Nicotine Salt and Salt Nicotine 42.0 47.0 52.0 54.6
per milliliter P10/ml and 37.00 0 0 0 0 Effective 1/1/2024, the specific tax RA 11467
(b) Conventional "Freebase" or 'Classic' P50.00+P10 for every rate shall be increased by 5% every RMC 8-2021
Nicotine add'l 10ml 50.0 55.0 60.0 63.0 year thereafter RR 7-2021
per 10 milliliter 45.00 0 0 0 0
Sec 145 (A) CIGARS (per Stick) Per Cigar
(a) Ad Valorem Tax Based on Net Retail
Price
(excluding the excise and value-added
taxes) 20% 20% 20% 20% 20% 20% 20% RA 11346
RMC 92-2019
Effective 1/1/2024, the specific tax
rate shall be increased by 5% every
(b) Specific Tax Per Cigar 6.57 6.57 6.83 7.10 7.38 7.75 year thereafter
(B) CIGARETTES (per Pack) per Pack
(a) Cigarettes packed by hand Effective 1/1/2024, the specific tax
50.0 55.0 60.0 63.0 RA 11346
45.00 45.00 rate shall be increased by 5% every
0 0 0 0 RMC 92-2019
(b) Cigarettes packed by machine year thereafter
Sec 146 INSPECTION FEE (specific tax)
 a. Leaf Tobacco (per kg) 0.02
b. Scrap and other manufactured tobacco RA 10351
(per kg) 0.03 RMC 90-2012
c. Chewing Tobacco (per kg) 0.03
d. Novel Tobacco Product (per kg) 0.03
e. Heated Tobacco (per 1000 sticks or RA 11346
fraction thereof) 0.10 RMC 92-2019
f. Vapors (per milliliter of liquid) 0.01
g. Cigars (per 1000 piece or fraction
thereof) 0.50 RA 10351
h. Cigarettes (per 1000 sticks or fraction RMC 90-2012
thereof) 0.10

Sec. January 1, January 202 202 202 202

148 PETROLEUM PRODUCTS 2020 23, 2020 1 2 3 4 REMARKS

a. Lubricating oils & greases, basestock, high vacuum distilates, aromatic EXCISE TAX RATE AS PER
extracts, additives & other similar prep. (per Kg) 10.00 REPUBLIC ACT 10963
(REVENUE REGULATION 2-2018)
b. Processed gas (per Liter) 10.00
c. Waxes and petrolatum, mineral oil (per Kg) 10.00
d. Denatured alcohol to be used for rnotive power (per Liter) 10.00
e. Asphalts (per Kg) 10.00
f. Naphtha, regular gasoline, pyrolisis gasoline and other sirnilar products
of distillation (per Liter) 10.00
g. Unleaded premium gasoline (per Liter) 10.00
h. Kerosene (per Liter) 5.00
i. Aviation turbo jet fuel, aviation gas (per Liter) 4.00
j. Kerosene, when used as aviation fuel (per Liter) 4.00
k. Diesel fuel oil, and on similar fuel oils having more or less the same
generating power (per Liter) 6.00
l. Liquefied petroleum gas used for motive power (per Kg) 6.00
 m. Bunker fuel oil (IFO) & similar generating Power (feedstock) (per Liter) 6.00
n. Petroleum coke (per MT) 6.00
o. Liquefied petroleum gas (per Kg) 3.00
p. Naphtha and pyrolysis gasoline (per Liter) 0.00
q. Liquefied petroleum gas as raw material of petrochemical (per Kg) 0.00
r. Petroleum coke as feedstock (per MT) 0.00

Sec.
149 AUTOMOBILE January 1, 2020 January 23, 2020 2021 2022 2023 2024 REMARKS

Up to P600,000 4%
Over P600,000 to P1,000,000 10% Tax is based on
Net Manufacturer's/Importer's Selling Price
Over P1,000,000 to P4,000,000 20% (Ad Valorem)
Over P4,000,000 50% AS PER REPUBLIC ACT 10963
(REVENUE REGULATION 5-2018)
Hybrid Fifty percent (50%) of applicable excise tax rate EFFECTIVE JANUARY 1, 2018

Purely Electric and Pick-ups EXEMPT

Sec NON-ESSENTIAL
150 GOODS January 1, 2020 January 23, 2020 2021 2022 2023 2024 REMARKS

a. Jewelries
b. Perfumes & toilet
waters Twenty percent (20%) based on the wholesale price or the value of importation used by the Bureau EXCISE TAX RATE AS PER
of Customs in determining Tariff and Customs Duties, net of Excise and Value-Added taxes REVENUE REGULATION 9-2023)
c. Yachts & other
vessels intended for
pleasure

Sec.
150A NON-ESSENTIAL SERVICES January 1, 2020 January 23, 2020 2021 2022 2023 2024 REMARKS

EXCISE TAX RATE AS PER REPUBLIC ACT 10963

Invasive Cosmetic Procedures Five (5%) Tax is based on Gross Receipts from performance of services (REVENUE REGULATION 2-2019)
 January 1, January 23,
Sec. 150B SWEETENED BEVERAGES 2020 2020 2021 2022 2023 2024 REMARKS

Tax base on per Liter of volume capacity

1. Purely caloric sweeteners & purely non-caloric EXCISE TAX RATE AS PER
sweeteners or mix of caloric and non-caloric sweeteners 6.00 REPUBLIC ACT 10963
2. Purely High Fructose Corn Syrup (HFCS) or in (REVENUE REGULATION 20-
combination with any caloric and non-caloric sweetener 12.00 2018)

3. Purely coconut sap sugar and purely steviol glycosides EXEMPT

SEC.
151 MINERAL PRODUCTS January 1, 2020 January 23, 2020 2021 2022 2023 2024 REMARKS

1. Domestic and Imported Coal

and Coke Php150.00 per metric ton
2. Non-Metallic Minerals and
Quarry Resources
a. Locally extracted or produced 4% based on the actual market value of the gross output thereof at the time of removal
4% based on the value used by the Bureau of Customs (BOC) in determining tariff and
b. Imported customs duties, net of excise tax and VAT
c. Locally extracted natural gas
and liquefied natural gas Exempt EXCISE TAX RATE AS PER
REPUBLIC ACT 10963 (REVENUE
3. Metallic Minerals REGULATION 1-2018)
a. Locally extracted or produced
copper, gold, chromite and other
metallic minerals) 4% based on the actual market value of the gross output thereof at the time of removal
b. Imported copper, gold,
chromite and other metallic 4% based on the value used by the Bureau of Customs (BOC) in determining tariff and
minerals) customs duties, net of excise tax and VAT
6% of the fair international market price thereof, on the first sale, barter, exchange or
such similar transaction, such tax to be paid by the buyer or purchaser before removal
Indigenous Petroleum from the place of production