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BASIC CONCEPT:

Excise Tax is a tax on the production, sale or consumption of a


commodity in a country.

APPLICABILITY:

On goods manufactured or produced in the Philippines for


domestic sale or consumption or for any other disposition; and
On goods imported.

TYPES OF EXCISE TAX:

Specific Tax refers to the excise tax imposed which is based


on weight or volume capacity or any other physical unit of
measurement
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:

Specific Tax = No. of Units/other measurements x Specific Tax


Rate

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)
5. Mineral Products (Sections 151)
PERSONS LIABLE TO EXCISE TAX:
In General:
a. On Domestic or Local Articles

Manufacturer
Producer
Owner or person having possession of articles
removed from the place of production without
the
payment
of
the
tax

b. On Imported Articles

Importer
Owner
Person who is found in possession of articles
which are exempt from excise taxes other than
those legally entitled to exemption

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Others:

TIME OF PAYMENT:

On Indigenous Petroleum

In General

Local Sale, Barter or Transfer

On domestic products

Before removal from the place of


production
On imported products

First buyer, purchaser or transferee


Exportation

Owner, lessee, concessionaire


operator of the mining claim

or
o

Before release from the customs' custody

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EXCISE TAX RATES:


A. ALCOHOL PRODUCTS
NEW TAX RATES based on Republic Act No. 10351
PARTICULARS

2013

2014

2015

2016

2017

Remarks
2018
onwards

15%

15%

20%

20%

20%

20%
Effective 1/1/2016,
the specific tax rate
shall be increased by
4% every year
thereafter

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

Php20

Php20

Php20

Php20.80

Php21.63

Php500.00 or less

Php250

Php260

Php270.40

Php281.22

Php292.47

More than Php500.00

Php700

Php728

Php757.12

Php787.40

Php818.90

2) Still wines and carbonated wines containing 14% of alcohol by volume or


Php30.00
less

Php31.20

Php32.45

Php33.75

Php35.10

3) Still wines and carbonated wines containing more than 14% (of alcohol by
Php60.00
volume) but not more 25% of alcohol by volume

Php62.40

Php64.90

Php67.50

Php70.20

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:

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:

Effective 1/1/2018,

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Php 50.60 and below

Php15.00

Php17.00

Php19.00

Php21.00

Php23.50

More than Php 50.60

Php20.00

Php21.00

Php22.00

Php23.00

Php23.50

2) If brewed and sold at microbreweries or small establishments such as


Php28.00
pubs and restaurants, regardless of the NRP

Php29.12

Php30.28

Php31.50

Php32.76

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

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

2013

2014

2015

2016

2017

Php1.75

Php1.82

Php1.89

Php1.97

Php2.05

Remarks
2018
onwards

A. TOBACCO PRODUCTS, per kilogram


1. Tobacco Products
(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;
(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

B. CIGARS, per cigar

Effective 1/1/2014, the specific tax rate


shall be increased by 4% every year
thereafter

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3. Cigars
(a) Based on the NRP per cigar (excluding the excise and
value-added taxes), and
(b) Per cigar

Effective 1/1/2014, the specific tax rate


shall be increased by 4% every year
thereafter

20%

20%

20%

20%

20%

Php5.00

Php5.20

Php5.41

Php5.62

Php5.85

Php12.00

Php15.00

Php18.00

Php21.00

Effective 1/1/2018, the specific tax rate


Php30.00 shall be increased by 4% every year
thereafter

C. CIGARETTES , per pack


1. Cigarettes packed by hand
2. Cigarettes packed by machine, where the NRP
(excluding excise and VAT) per pack is:
(a) Php11.50 and below

Php12.00 Php17.00

Php21.00

Php25.00

Php30.00

(b) More than Php11.50

Php25.00

Php28.00

Php29.00

Php30.00

Php27.00

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
PRODUCT TYPE

TAX RATES

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,
whether such additives are petroleum based or not

P 4.50 per liter

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Processed gas

P 0.05 per liter

Waxes and petrolatum

P 3.50 per kilogram

Denatured alcohol, if used for motive power [i.e. one hundred eighty (180) proof ninety percent (90%)
absolute alcohol]. Provided, that unless otherwise provided by special laws, if the denatured alcohol is mixed
with gasoline, the excise tax which has already been paid, only the alcohol content shall be subject to tax

P 0.05 per liter

Naphtha, regular gasoline and other similar products of distillation

P 4.35 per liter

Naphtha used as raw material in the production of petrochemical products or as replacement fuel for natural
gas-fired combined cycle power plant, in lieu of locally-extracted natural gas during the non-availability
thereof

P 0.00 per liter

Leaded premium gasoline

P 5.35 per liter

Unleaded premium gasoline

P 4.35 per liter

Aviation turbo jet fuel

P 3.67 per liter

Kerosene

P 0.00 per liter

Kerosene used as aviation fuel

P 3.67 per liter

Diesel fuel oil, and on similar fuel oils having more or less the same generating power

P 0.00 per liter

Liquefied Petroleum Gas ; Provided, that if used for motive power, it shall be taxed at the equivalent rate as
the Excise Tax on diesel fuel oil

P 0.00 per liter

Asphalt

P 0.56 per kilogram

Bunker fuel oil, and on similar fuel oils having more or less the same generating power

P 0.00 per liter

D. MINERALS AND MINERAL PRODUCTS


PRODUCT TYPE

TAX RATES

On coal and coke

Ten Pesos (P10.00) per metric ton

All mineral and mineral products (non-metallic), quarry resources

Two percent (2%) bases on the actual market value, in the case of those
locally-extracted or produced; and, in the case of importation or the value
used by the Bureau of Customs in determining tariff and customs duties, net of
Excise Tax and Value-Added Tax.

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On locally-extracted natural gas and liquefied natural gas

P0.00

On indigenous petroleum

Three percent (3%) of the fair international market price thereof

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

OVER

UP TO

RATE

P 600,000

2%

P600,000

P 1,100,000

P 12,000 + 20% in excess of P 600,000

P1,100,000

P2,100,000

P112,000+ 40% in excess of P1,100,000

P2,100,000

over

P512,000 + 60% in excess of P2,100,000

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