Documenti di Didattica
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A. ALCOHOL PRODUCTS
PARTICULARS 2017
1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) per
20%
proof (excluding the excise and value-added taxes);
1) Sparkling wines/ champagnes, where the NRP (excluding the excise and
VAT) per bottle of 750ml volume capacity, regardless of proof is:
3) Still wines and carbonated wines containing more than 14% (of alcohol
Php70.20
by volume) but not more 25% of alcohol by volume
Taxed as
4) Fortified wines containing more than 25% of alcohol by volume
distilled spirits
1) If the NRP (excluding excise and VAT) per liter of volume capacity is:
B. TOBACCO PRODUCTS
PARTICULARS 2017
(b) Tobacco prepared or partially prepared with or without the use of any
Php2.05
machine or instrument or without being pressed or sweetened; and
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and
Php2.05
sweepings of tobacco;
3. Cigars
(a) Based on the NRP per cigar (excluding the excise and value-added
20%
taxes), and
C. PETROLEUM PRODUCTS
PRODUCT TYPE TAX RATES
Lubricating oils and greases, including but not limited to base stock for lube P 4.50 per liter
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
Denatured alcohol, if used for motive power [i.e. one hundred eighty (180) P 0.05 per liter
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 RATES:
excise tax which has already been paid, only the alcohol content shall be
subject to tax
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 P 0.00 per liter
as replacement fuel for natural gas-fired combined cycle power plant, in lieu
of locally-extracted natural gas during the non-availability thereof
Diesel fuel oil, and on similar fuel oils having more or less the same P 0.00 per liter
generating power
Liquefied Petroleum Gas ; Provided, that if used for motive power, it shall be P 0.00 per liter
taxed at the equivalent rate as the Excise Tax on diesel fuel oil
Bunker fuel oil, and on similar fuel oils having more or less the same P 0.00 per liter
generating power
All mineral and mineral products Two percent (2%) bases on the actual market value, in the
(non-metallic), quarry resources 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.
EXCISE TAX RATES:
On indigenous petroleum Three percent (3%) of the fair international market price
thereof
OVER UP TO RATE
0 P 600,000 2%
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