Excise Tax and DST

Question 1

Lubricating oils & greases, basestock, high vacuum distilates,
aromatic extracts, additives & other similar prep

Answer 1

10 per kg

Question 2

Processed gas

Answer 2

10 per liter

Question 3

Waxes and petrolatum, mineral oil

Answer 3

10 per Kg

Question 4

Denatured alcohol to be used for rnotive power

Answer 4

10 per liter

Question 5

Asphalts

Answer 5

10 per kg

Question 6

Naphtha, regular gasoline, pyrolisis gasoline and other sirnilar
products of distillation

Answer 6

10 per liter

Question 7

[Excise Tax] Unleaded premium gasoline

Answer 7

10 per liter

Question 8

Kerosene

Answer 8

5 per liter

Question 9

Aviation turbo jet fuel, aviation gas

Answer 9

4 per liter

Question 10

Kerosene, when used as aviation fuel

Answer 10

4 per liter

Question 11

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

Answer 11

6 per liter

Question 12

Liquefied petroleum gas used for motive power

Answer 12

6 per kg

Question 13

Petroleum coke (per MT)

Answer 13

6

Question 14

Liquefied petroleum gas

Answer 14

3 per kg

Question 15

Naphtha and pyrolysis gasoline (per Liter)

Answer 15

10

Question 16

Liquefied petroleum gas as raw material of petrochemical

Answer 16

EXEMPT

Question 17

Petroleum coke as feedstock (per MT)

Answer 17

0

Question 18

Jewelries

Answer 18

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

Question 19

Perfumes & toilet
waters

Answer 19

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

Question 20

Yachts & other
vessels intended for
pleasure

Answer 20

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

Question 21

Invasive Cosmetic
Procedures

Answer 21

Five (5%) Tax is based on Gross Receipts from performance of
services

Question 22

Purely caloric sweeteners & purely non-caloric
sweeteners or mix of caloric and non-caloric sweeteners

Answer 22

6

Question 23

Purely High Fructose Corn Syrup (HFCS) or in
combination with any caloric and non-caloric sweetener

Answer 23

12

Question 24

Purely coconut sap sugar and purely steviol glycosides

Answer 24

EXEMPY

Question 25

Domestic and Imported Coal and Coke

Answer 25

150 per metric ton

Question 26

Non-Metallic Minerals and Quarry Resources - have Locally extracted or produced

Answer 26

4% based on the actual market value of the gross output thereof at the time of removal

Question 27

Non-Metallic Minerals and Quarry Resources - Imported

Answer 27

4% based on the value used by the Bureau of Customs (BOC) in determining tariff and customs duties, net of excise tax and VAT

Question 28

Non-Metallic Minerals and Quarry Resources - Locally extracted natural gas and liquefied natural gas

Answer 28

EXEMPT

Question 29

Metallic Minerals - Locally extracted or produced copper, gold, chromite and other metallic minerals)

Answer 29

4% based on the actual market value of the gross output thereof at the time of removal

Question 30

Metallic Minerals - Imported copper, gold, chromite and other metallic minerals)

Answer 30

4% based on the value used by the Bureau of Customs (BOC) in determining tariff and customs duties, net of excise tax and VAT

Question 31

Indigenous Petroleum

Answer 31

6% of the fair international market price thereof, on the first sale, barter, exchange or such similar transaction

Question 32

Automobile - Up to 600,000

Answer 32

4%

Question 33

Automobile over 600K - 1M

Answer 33

10%

Question 34

Automobile over 4M

Answer 34

50%

Question 35

Hybrid Automobile

Answer 35

Fifty percent (50%) of applicable excise tax rate

Question 36

Purely Electric and Pick-up Automobile

Answer 36

EXEMPT

Question 37

Original issue of shares

Answer 37

PHP 2.00 for every PHP 200 of the par value or actual consideration for no-par shares

Question 38

Sale, barter, or exchange of shares of stock listed and traded through the local stock exchange

Answer 38

Exempt

Question 39

Other sales agreement, agreement to sell, memoranda of sales, delivery or transfer of shares or certificates of stock

Answer 39

PHP 1.50 for every PHP 200 of the par value or 50% of the DST paid upon original issuance of no-par shares

Question 40

Deed of sale, conveyance of real property

Answer 40

PHP 15.00 for each PHP 1,000 of consideration/value or fractional part thereof

Question 41

Bills of exchange or drafts

Answer 41

PHP 0.60 on each PHP 200 of the issue price

Question 42

Acceptance of bills of exchange and others

Answer 42

PHP 0.60 on each PHP 200 of the face value

Question 43

Foreign bills of exchange and letters of credit

Answer 43

PHP 0.60 on each PHP 200 of the face value

Question 44

Policies of annuities or other instruments

Answer 44

PH P 1.00 on each PHP 200 of premium or instalment payment

Question 45

Certificates

Answer 45

PHP 30.00 per certificate

Question 46

Certificates

Answer 46

PHP 30.00 per certificate

Question 47

Warehouse receipts

Answer 47

PHP 30.00 per warehouse receipt (valued at PHP 200 or more)

Question 48

Proxies

Answer 48

PHP 30.00 on each proxy of voting

Question 49

Powers of attorney

Answer 49

PHP 10.00 on each power of attorney; except acts connected with claims due to/from the government

Question 50

Powers of attorney

Answer 50

PHP 10.00 on each power of attorney; except acts connected with claims due to/from the government

Question 51

Leases and other hiring agreements

Answer 51

PHP P 6.00 for the first PHP 2,000 + PHP 2.00 for every PHP 1,000 thereafter

Question 52

Mortgages, pledges, and deeds of trust

Answer 52

PHP 40.00 for the first PHP 5,000 + PHP 20.00 on every PHP 5,000 thereafter

Question 53

Life Insurance Policy - does not exceed 100,000

Answer 53

EXEMPT

Question 54

Life Insurance Policy - does not exceed 100,000

Answer 54

EXEMPT