Excise Tax

Question 1

%Excise Tax
Alcohol Products

DISTILLED SPIRITS

Answer 1

Excise Tax Due = Ad valorem tax + Specific tax

January 1, 2020	20%	₱24.34/proof liter
January 23, 2020	22%	₱42.00/proof liter
January 1, 2021	22%	₱47.00/proof liter
January 1, 2022	22%	₱52.00/proof liter
January 1, 2023	22%	₱59.00/proof liter
January 1, 2024	22%	₱66.00/proof liter
2025 Onwards	
22%	specific tax rate shall be increased by 6% and every
year thereafter

Question 2

%Excise Tax
Alcohol Products

WINES
January 1, 2020

Sparkling wines/champagnes where the NRP
(excluding the excise and VAT) per bottle of 750 ml
volume capacity, regardless of proof is:

Php 500 or less

Answer 2

Specific Tax (per liter)
₱328.98

Question 3

%Excise Tax
Alcohol Products

WINES
January 1, 2020

Sparkling wines/champagnes where the NRP
(excluding the excise and VAT) per bottle of 750 ml
volume capacity, regardless of proof is:

More than Php 500

Answer 3

Specific Tax (per liter)
₱921.15

Question 4

%Excise Tax
Alcohol Products

WINES
January 1, 2020

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

Answer 4

Specific Tax (per liter)
₱39.48

Question 5

%Excise Tax
Alcohol Products

WINES
January 1, 2020

Still wines and carbonated wines containing more than 14% of alcohol by volume but not more than 25% of alcohol by volume

Answer 5

Specific Tax (per liter)
₱78.96

Question 6

%Excise Tax
Alcohol Products

WINES
January 1, 2020

Fortified wines containing more than 25% of alcohol by volume

Answer 6

Specific Tax (per liter)
Taxed as distilled spirits

Question 7

%Excise Tax
Alcohol Products

WINES
January 23, 2020

Answer 7

Specific Tax (per liter)
₱50.00

Question 8

%Excise Tax
Alcohol Products

WINES
January 1, 2021

Answer 8

Specific Tax (per liter)
₱53.00

Question 9

%Excise Tax
Alcohol Products

WINES
January 1, 2022

Answer 9

Specific Tax (per liter)
₱56.18

Question 10

%Excise Tax
Alcohol Products

WINES
January 1, 2023

Answer 10

Specific Tax (per liter)
₱59.55

Question 11

%Excise Tax
Alcohol Products

WINES
January 1, 2024

Answer 11

Specific Tax (per liter)
₱63.12

Question 12

%Excise Tax
Alcohol Products

WINES
2025 onwards

Answer 12

Specific Tax (per liter)
specific tax rate shall be increased by
6% and every year thereafter

Question 13

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
January 1, 2020

Answer 13

Specific Tax (per liter)
₱26.43

Question 14

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
January 23, 2020

Answer 14

Specific Tax (per liter)
₱35.00

Question 15

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
January 1, 2021

Answer 15

Specific Tax (per liter)
₱37

Question 16

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
January 1, 2022

Answer 16

Specific Tax (per liter)
₱39

Question 17

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
January 1, 2023

Answer 17

Specific Tax (per liter)
₱41

Question 18

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
January 1, 2024

Answer 18

Specific Tax (per liter)
₱43

Question 19

%Excise Tax
Alcohol Products

FERMENTED LIQUORS
2025 onwards

Answer 19

specific tax rate shall be increased by 6% and

every year thereafter

Question 20

products entirely or partly made of leaf tobacco as raw material that are manufactured to be used for smoking, sucking, chewing or snuffing, or by any other means of consumption

Answer 20

Tobacco Products

Question 21

include cigars, cigarettes, smoking tobacco, chewing tobacco, snuff, and all other forms of manufactured products of tobacco.

Answer 21

Manufactured products of tobacco

Question 22

all rolls of finely-cut leaf tobacco, or any substitute therefor, wrapped in paper or in any other material that are consumed via combustion of the tobacco

Answer 22

Cigarettes

Question 23

all rolls of tobacco or any substitute therefore, wrapped in tobacco leaf that are consumed via combustion of the tobacco.

Answer 23

Cigars

Question 24

any fine or rough-cut tobacco not rolled or wrapped, and ready for smoking

Answer 24

Smoking Tobacco

Question 25

all treated cake, or pressed, flattened tobacco | intended for chewing only.

Answer 25

Chewing Tobacco

Question 26

any specially prepared powdered tobacco

Answer 26

Snuff Tobacco

Question 27

tobacco products that may be consumed through heating tobacco, either electrically or through other means sufficiently to release an aerosol that can be inhaled, without burning or any combustion of the tobacco. Heated tobacco products include liquid solution and gels that are part of the product and are heated to generate an aerosol;

Answer 27

Heated Tobacco

Question 28

mean Electronic Nicotine and Non-Nicotine Delivery Systems (ENDS/ENNDS), which are combinations of (i) a liquid solution or gel, that transforms into an aerosol without combustion through the employment of a mechanical or electronic heating element, battery or circuit that can be used to heat such solution or gel, and includes, but is not limited to (ii) a cartridge, (iii) a tank, and (iv) the device without a cartridge or tank. It is commonly known as nicotine salt/salt nicotine, and conventional ‘freebase’ or ‘classic’ nicotine, and other similar products. All vapor products shall be covered regardless of its nicotine content.

Answer 28

Vapor Products

Question 29

Partially Manufactured Tobacco – shall include the following:

Answer 29

1. Stemmed Leaf (standard) | 2. Long Filler (standard) 3. Short Filler (standard)

Question 30

hand stripped tobacco of clean, good, unbroken leaf only, free from mold and dust.

Answer 30

Stemmed Leaf (standard)

Question 31

hand stripped tobacco or good long pieces of broken leaf usable as filler for cigars without further preparation, and free from mold, dust, stems and cigars cuttings.

Answer 31

Long Filler (standard)

Question 32

hand stripped or machine stripped tobacco, clean good, short pieces of broken leaf which will not pass through a screen of two (2”) inches mesh.

Answer 32

Short Filler (standard)

Question 33

a whole leaf of tobacco or leaf tobacco in its complete form.

Answer 33

Leaf tobacco

Question 34

Midribs of leaf tobacco

Answer 34

Stems

Question 35

%Excise Tax Tobacco Products ``` Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing ```

Answer 35

2020 2.30 2021 2.40 2024 Effective 1/1/2024, the tax rate shall be increased by 4% every year thereafter

Question 36

%Excise Tax Tobacco Products ``` Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened ```

Answer 36

2020 2.30 2021 2.40 2024 Effective 1/1/2024, the tax rate shall be increased by 4% every year thereafter

Question 37

%Excise Tax Tobacco Products Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco

Answer 37

2020 2.30 2021 2.40 2024 Effective 1/1/2024, the tax rate shall be increased by 4% every year thereafter

Question 38

%Excise Tax Tobacco Products HEATED TOBACCO PRODUCTS January 1, 2020

Answer 38

Specific Tax (per pack of 20 units or any packaging combinations of not more than (20) units) ₱10.00

Question 39

%Excise Tax Tobacco Products HEATED TOBACCO PRODUCTS January 23, 2020

Answer 39

Specific Tax (per pack of 20 units or any packaging combinations of not more than (20) units) ₱25.00

Question 40

%Excise Tax Tobacco Products HEATED TOBACCO PRODUCTS January 1, 2021

Answer 40

Specific Tax (per pack of 20 units or any packaging combinations of not more than (20) units) ₱27.50

Question 41

%Excise Tax Tobacco Products HEATED TOBACCO PRODUCTS January 1, 2022

Answer 41

Specific Tax (per pack of 20 units or any packaging combinations of not more than (20) units) ₱30.00

Question 42

%Excise Tax Tobacco Products HEATED TOBACCO PRODUCTS January 1, 2023

Answer 42

Specific Tax (per pack of 20 units or any packaging combinations of not more than (20) units) ₱32.50

Question 43

%Excise Tax Tobacco Products HEATED TOBACCO PRODUCTS 2024 Onwards

Answer 43

specific tax rate shall be increased by 5% every year effective January 1, 2024