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I. Description
Excise tax is a tax applicable to certain specified goods or articles manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition, and to things imported into the Philippines. Specific tax - an excise tax imposed on certain goods based on weight or volume capacity or any other physical unit of measurement. It applies to alcohol and alcohol products, tobacco and tobacco products, and petroleum products. Ad valorem tax - an excise tax imposed on certain goods based on selling price or other specified value of the goods. It applies to mineral products, automobiles and non-essential goods. Codal Reference (TITLE VI EXCISE TAXES ON CERTAIN GOODS)

· Alcohol Products - Secs. 141 to 143
· Tobacco Products - Secs. 144 to 147
· Petroleum Products - Sec. 148
· Mineral Products - Sec. 151
· Miscellaneous Articles - Secs. 149 - 150
II. GOODS THAT ARE SUBJECT TO EXCISE TAX:
Alcohol Products
· Distilled Spirits (produced from sap of nipa, coconut, cassava, camote, buri palm or sugarcane and other raw materials) · Wines (sparkling wine, champagne, still wines, fortified wines) · Fermented Liquors ( beer, lager beer, ale, porter, and other fermented liquors except tuba, basi, tapuy and similar fermented liquors) Automobiles ( whether engine or gasoline fed , 1600 cc up to over 3001 cc engine displacement) Non Essential Products

· Jewelry, pearls, precious and semi-precious, whether real or immitation · Perfumes and toilet waters
· Yachts and other vessels for pleasure or sports
Mineral products
· Non-metallic minerals or quarry resources
· Gold and Chromite
· Copper

Indigenous Petroleum
· Natural Gas or Liquefied Natural Gas (locally extracted) · Coal and Coke
· Petroleum Products
· Lubricating Oils
· Greases
· Processed Gas
· Waxes and Petrolatum
· Denatured alcohol used for motive power
· Unleaded Premium Gasoline
· Leaded Premium Gasoline
· Regular Gasoline
· Naptha
· Aviation Gasoline
· Aviation Turbo Jet Fuel
· Kerosene
· Diesel Fuel Oil
· Liquefied Petroleum Gas (LPG)
· Asphalt
· Bunker Fuel Oil and similar fuel
· Base stocks for lube, oils and greases, HVD, aromatic, extracts Tobacco Products
· Smoking tobacco and other partially manufactured tobacco except cigar and cigarette · Chewing tobacco
· Cigars
· Cigarettes, whether packed by hand or by machine
· Tobacco Inspection Fees
III. REQUIREMENTS TO REGISTER WITH BIR:
For Alcohol Products
· Any person or entity may engage in business as distiller, manufacturer, producer, repacker, denaturer, wholesale dealer, or importer of distilled spirits and wines and must be duly registered with the Bureau of Internal Revenue as such. For Fermented Liquor

· Any person or entity may engage in business as brewer, operator of micro- brewery or micro brew pub, wholesale dealer, wholesale peddler or importer and must be duly registered with the Bureau of Internal Revenue as such. For Tobacco Products

· Any person or entity who wants to engage in manufacturing, importing or selling at wholesale cigar and cigarettes, smoking and chewing tobacco and other manufactured tobacco and tobacco products must first secure the necessary permit to operate as such from the Commissioner of Internal Revenue. For Petroleum Products

· Any person or entity desiring to engage in business as manufacturer, importer or repacker of petroleum products should apply in writing with the Commissioner, through the Revenue District Officer having jurisdiction over his place of production, by filing application for registration. For Minerals and Mineral Products

· On Locally extracted Minerals, mineral products and quarry resources · All lessees, concessionaires, owners or operators of mines, processors of minerals, licensees or permittees of quarry/mines, producers or manufacturers of mineral products, whether natural or juridical persons must register with the Bureau of Internal Revenue. For Automobiles

· Any...
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