REVENUE REGULATIONS NO. 17-2012 Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products Part 1

REVENUE REGULATIONS NO. 17-2012 Implementing Guidelines  on the Revised Tax  Rates on Alcohol and Tobacco Products Part 1

SEC. 3. REVISED RATES AND BASES OF THE SPECIFIC TAX. – There shall be levied, assessed and collected an excise tax on alcohol or tobacco products, in accordance with the following schedule:

	DATE OF EFFECTIVITY OF TAX RATES
PRODUCT	January 1, 2013	January 1, 2014	January 1, 2015	January 1, 2016	January 1, 2017	2018 Onwards
A.     ALCOHOL PRODUCTS
(1)      Distilled Spirits (a)              Ad Valorem tax Rate Based     on     the     net retail      price      per      proof (excluding       the       excise and    value-added    taxes), and (b)             Specific Tax Per proof liter	15% Php20.00	15% Php20.00	20% Php20.00	20% Php20.80	20% Php21.63	20% Effective 1/1/2016, the specific tax rate shall be increased by 4% every year thereafter
(2) Wines (a)      Sparkling wines/champagnes, where the net retail price (excluding       the       excise and     value-added     taxes) per     bottle    of    750     ml., regardless of proof is:	Per liter	Per liter	Per liter	Per liter	Per liter

(1)Five     Hundred     Pesos
(P500.00) or less	Php250.00	Php260.00		Php270.40	Php281.22	Php292.47
(2)        More        than        Five
Hundred             Pesos							Effective
(P500.00)	Php700.00	Php728.00		Php757.12	Php787.40	Php818.90	1/1/2014, the
(b)      Still                 wines                  and							specific
carbonated                          wines							tax rate
containing                   fourteen							shall be
percent (14%) of alcohol							increased
by volume or less	Php30.00	Php31.20		Php32.45	Php33.75	Php35.10	by 4% every year
(c)      Still                 wines                  and							thereafter
carbonated                          wines
containing       more       than
fourteen     percent     (14%)
of alcohol by volume but
not     more     than     twenty-
five     percent     (25%)     of
alcohol by volume	Php60.00	Php62.40		Php64.90	Php67.50	Php70.20
(d)      Fortified                                wines
containing       more       than
twenty-five                      (25%)	Taxed as	Taxed as		Taxed as	Taxed as	Taxed as
percent      of     alcohol     by	Distilled	Distilled		Distilled	Distilled	Distilled
volume shall be taxed as	Spirits	Spirits		Spirits	Spirits	Spirits
distilled spirits
(3)   Fermented   liquors,   where	Per liter	Per liter		Per liter	Per liter	Per liter
the       net       retail       price
(excluding     excise     and							Effective
value-added    taxes)    per							1/1/2018,
liter of volume capacity							the
is:							specific tax rate
(a)       Fifty      Pesos       and							shall be
Sixty         Centavos							increased
(P50.60) or less	Php15.00	Php17.00		Php19.00	Php21.00	Php23.50	by 4% every year
(b)      More      than      Fifty							thereafter
Pesos    and    Sixty
Centavos
(P50.60)	Php20.00	Php21.00		Php22.00	Php23.00	Php23.50
Fermented        liquors        brewed
and sold at microbreweries or							Effective
small   establishments   such   as							1/1/2014,
pubs               and               restaurants,							the
regardless     of     the     net     retail							specific
price.	Php28.00	Php29.12		Php30.28	Php31.50	Php32.76	tax rate shall be increased by 4% every year thereafter
B.          TOBACCO PRODUCTS
(1)      Tobacco Products	Per kg.		Per kg.	Per kg.	Per kg.	Per kg.
(a)      Tobacco twisted by hand
or          reduced          into          a
condition                 to                 be
consumed in any manner	1.75		1.82	1.89	1.97	2.05
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 (c)      Fine-cut           shorts           and refuse,  scraps,  clippings, cuttings,    stems,    midribs and              sweepings             of tobacco;	Php1.75 Php1.75 Php1.75	Php1.82 Php1.82 Php1.82	Php1.89 Php1.89 Php1.89	Php1.97 Php1.97 Php1.97	Php2.05 Php2.05 Php2.05	Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
(2)      Chewing tobacco, unsuitable in any other manner	Php1.50	Php1.56	Php1.62	Php1.68	Php1.75
(3)      Cigars (a)              Based    on    the    net    retail price                  per                  cigar (excluding       the       excise and    value-added    taxes), and (b)             Per cigar	Per Piece 20% Php5.00	Per Piece 20% Php5.20	Per Piece 20% Php5.41	Per Piece 20% Php5.62	Per Piece 20% Php5.85	Per Piece Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter
(4) Cigarettes packed by hand	Per pack Php12.00	Per pack Php15.00	Per pack Php18.00	Per pack Php21.00	Per pack Php30.00	Effective 1/1/2018, the specific tax rate shall be increased by 4% every year thereafter
(5) Cigarettes packed by machine, where the net retail price (excluding excise and value-added taxes) per pack is:

(a) Eleven Pesos and Fifty Centavos (P 11.50)   and below (a)      More  than  Eleven  Pesos and     Fifty     Centavos     (P 11.50)

Php12.00 Php25.00

Php17.00 Php27.00

Php21.00 Php28.00

Php25.00 Php29.00

Php30.00 Php30.00

REVENUE REGULATIONS NO. 17-2012 Implementing Guidelines  on the Revised Tax  Rates on Alcohol and Tobacco Products Part 1