ASEAN excise tax

Untitled Document Data collection of excise taxes in ASEAN member countries.

Excise tax detail devided by ASEAN countries


Comparison of Excise Tax in ASEAN Countries

 

Philippines




Excise tax collection in Republic of the Philippines is collected from goods that are harmful to people’s health such as alcohol beverage, tobacco, or luxury goods (decorations, jewel, and perfumes) including goods that destroy environment or businesses that have concession such as automobile, oil, mineral, and petroleum.

Excise Tax Collection Agencies

There are two state agencies that carry out the collection of excise tax in the Philippines, namely the Bureau of Internal Revenue and the Bureau of Customs. The function of the Bureau of Customs is to manage the collection of excise tax from imported goods.

Taxpayers

  • Producers and industrial operators
  • Service operators
  • Importers
  • Concessionaries and operators of mining businesses

Goods Subject to Excise Tax

Goods and services that have to pay excise tax can be divided into 6 groups: liquor, tobacco, oil, automobile, luxury goods, and mineral.

  • Alcoholic Beverages


    • Distilled spirits refer to liquors produced from products such as coconut, cassava, nipa sap, camote, buri palm or from fruit juice, syrup or sugar cane, including whisky, brandy, rum, vodka and gin
    • Fermented liquors refer to beer, lager beer, ale, porter and other fermented liquors, except tuba, basi, tapuy and similar fermented liquors produced in the country.
    • Wines refer to fermented liquors that have undergone fermentation (no distillation) from fruit juice or anything from fruits, including sparkling wines, champagnes, still wines and fortified wines.
  • Tobacco Products, and Cigarettes and Cigars


    • Tobacco products refer to hand-rolled tobacco, partially or wholly machine-made tobacco and chewing tobacco
    • Cigarettes and cigars refer to hand-rolled cigarettes, factory-made cigarettes and cigars
  • Petroleum Products


    • Lubricating oils and greases
    • Processed gas
    • Waxes and petrolatum
    • Alcohols used for the purpose of increasing propulsion capability
    • Naphtha
    • Leaded premium gasoline
    • Fuel oils for jets
    • Kerosene
    • Diesel fuel and other similar fuels
    • Liquefied petroleum gas
    • Asphalts
    • Bunker Fuel Oil
  • Automobiles


  • Non-essential Goods


  • Mineral Products


    • Coal and Coke
    • Non-metal minerals and mining resources
    • Metallic Minerals
    • Indigenous Petroleum

Tax Points

In the case of producers and industrial operators, excise tax burdens are incurred prior to transporting goods from the place of production. In the case of importers, excise tax burdens are incurred prior to transporting goods from the relevant customs checkpoint.

Tax Base

The tax base for excise tax collection in the Philippines is calculated in accordance with proof liter, in accordance with value (from the net retail price), or in accordance with proof liter and value as the case may be, depending on the type and kind of the goods.


Tax Rates (In 2016)

Goods and Products Tax Rate
Proof Liter Value
1) Alcoholic Beverages    
    Distilled Spirits 20.80 pesos per proof liter 20% of the net retail price per proof
    Fermented Liquors    
        - If the net retail price is less than or equivalent to 50.60 peso 21.00 peso per liter  
        - If the net retail price exceeds 50.60 peso 23.00 peso per liter  
        - Fermented liquors produced and sold in micro-breweries or small-size service places, such as pubs and restaurants 31.50 peso per liter  
    Wines    
        - Sparking wines and champagnes categorized by the net retail price of 750 ml bottles    
            (1) If the net retail price is less than or equivalent to 500.00 peso 281.22 peso  
            (2) If the net retail price exceeds 500.00 peso 787.40 peso  
        - Still wines with an alcohol amount less than or equivalent to 14% (by volume) 33.75 peso  
        - Still wines with an alcohol amount exceeding 14% but not 25% (by volume) 77.50 peso  
2) Tobacco Products, and Cigarettes and Cigars    
     - Hand-rolled tobacco 1.97 peso per kilogram  
     - Partially or wholly machine-made tobacco 1.97 peso per kilogram  
     - Other tobacco 1.97 peso per kilogram  
     - Chewing tobacco 1.68 peso per kilogram  
     - Cigars 5.62 peso per roll 20% of the net retail price per roll
     - Hand-rolled cigarettes 21.00 peso per pack  
     - Factory-made cigarettes categorized by the net retail price as follows:    
          (1) Net retail price per pack is less than or equivalent to 11.50 peso 25.00 peso per pack  
          (2) Net retail price per pack exceeds 11.50 peso 29.00 peso per pack  
3) Oil and Oil Products (Petroleum Products)    
    - Lubricating oils and greases 4.50 peso per liter and kilogram respectively  
    - Processed Gas 0.05 peso per liter  
    - Waxes and Petrolatum 3.50 peso per kilogram  
    - Alcohols used for the purpose of increasing propulsion capability 0.05 peso per liter  
    - Naphtha 4.35 peso per liter  
    - Naptha that is used as a raw material in the production of petro-chemicals or as a fuel for power plants 0.00 peso per liter  
    - Premium gasoline categorized as follows:    
        (1) Benzene 5.35 peso per liter  
        (2) Lead-free benzene 4.35 peso per liter  
        (3) Fuel oils for jets 3.67 peso per liter  
4) Automobiles   Ex-Factory Price or Selling Price of Importer
    - Price not exceeding 600,000 peso   2%
    - Price exceeding 600,000 peso but not 1.1 million peso   12,000 peso + (20% of the amount exceeding 600,000 peso)
    - Price exceeding 1.1 million peso but not 2.1 million peso   112,000 peso + (40% of the amount exceeding 1.1 million peso)
    - Price exceeding 2.1 million peso   512,000 peso + (60% of the amount exceeding 2.1 million peso)
5) Non-essential Goods   Wholesale Price
    - Jewelry   20%
    - Perfumes   20%
    - Yachts and water vehicles used for the purpose of recreation or sporting activities   20%
6) Mineral Products   Market Price of Product on the Date of Transportation
    - Coal and Coke 10.00 peso per ton  
    - Non-metal minerals and mining resources   2%
    - Metallic Minerals   2%
    - Indigenous Petroleum   3% of global market price


Go to top