EXCISE TAX

I. IntroductionIn the Philippines there are different kinds of taxes that are being paid by the citizens, like the Value Added tax, real estate tax and many more. Among the tax being paid there is what we call Excise tax, now what is excise tax? Tis a tax imposed on goods manufactured or produced in the Philippines for domestic sale or consumption or any other disposition. It is also imposed on things that are imported. Now what are good that is subject to Excise tax?II. Goods subject to Excise tax"SECTION 129. Goods Subject to Excise Taxes - Excise taxes apply to goods manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition and to things imported. The excise tax imposed herein shall be in addition to the value-added tax imposed under Title IV."For purposes of this Title, excise taxes herein imposed and based on weight or volume capacity or any other physical unit of measurement shall be referred to as 'specific tax' and an excise tax herein imposed and based on selling price or other specified value of the good shall be referred to as 'ad valorem tax.' Excise tax is imposed in addition to VAT. The tax attaches even on articles illicitly made, or the production of which is prohibited or punished by law.Two Classifications of Excise Tax: Specific tax- tax is based on weight or volume capacity or other physical unit of measurement Ad valorem tax - tax is based on selling price or other specified value of the goodPurpose and justification of excise taxes:a. To curtail consumption of certain commodities, excessive or indiscriminate use of which is considered harmful to the individual or community.b. To protect a domestic industry the products of which face competition from similar imported articlesc. To distribute the tax burden in proportion to the benefit derived from a particular government service.d. To raise revenue.When Excise Taxes Accrue:As to domestic products as soon as the articles are produced, or come into existence as in the case of distilled spirits (Sec. 141) and manufactured and other fuel oils (Sec. 148) As to imported articles as soon as the articles are brought into the Philippine jurisdiction with the intention to unload them here.Filing of Return and Payment of Excise Tax on DOMESTIC Products (Sec. 130)III. Persons liable to file a return, filing of return on removal and payment of taxa. Person Liable to File a Return-such person shall file a separate return for each place of production setting forth, among others: a. Description and quantity or volume of products removedb. Applicable tax basec. Tax due- in the case of indigenous petroleum, natural gas or liquefied natural gas excise tax shall be paid by first buyer, purchaser or transferee for local sale, barter or transfer- export products excise tax shall be paid by owner, lessee, concessionaire or operator of the mining claim- should domestic products be removed from the place of production without the payment of tax, the owner or possessor shall be liable for the tax dueIV. Time of Filing of Return and Payment of TaxGeneral rule: Return shall be filed and excise tax shall be paid by the manufacturer or producer before removal of the domestic products from place of production unless otherwise specifically allowedException:PRODUCTTIME OF PAYMENT

nonmetallic mineral or mineral products and quarry sourcesupon removal of such products from locality where mined and extracted

locally produced or extracted metallic mineral or mineral productswithin 15 days after end of the calendar quarter when such products were removed subject toconditions prescribed by rules and regulations to be promulgated by Secretary of Finance, upon recommendation of the Commissionertaxpayer shall file bond equal to the amount of excise tax due

IMPORTED mineral or mineral products, whether metallic or nonmetallicbefore their removal from customs duty

V. Place of Filing of Return and Payment of Tax As a General rule, the following is the place of filing the tax return, to wit:a. Any authorized agent bank or Revenue Collector Officer, or

b. duly authorized City or Municipal TreasurerException to the general rule:Secretary of Finance, upon recommendation of Commissioner, may by rules and regulations prescribe:a. time of filing the return at intervals for a particular class or classes of taxpayerb. manner and time of payment under a tax prepayment, advance deposit and other similar schemesFor specific cases:a. Minerals, mineral products or quarry resources where the place of extraction is different from the place of processing or production, orb. Metallic minerals processed abroad, both should be filed and paid at the Revenue District Office having jurisdiction in the locality where it was mined, extracted or quarried.VI. Determination of Gross Selling Price of Goods Subject to Ad Valorem TaxGross Selling Price= Price VATWhat is Price? That at which the goods are sold at wholesale in the place of production or through their sales agents to the public If the goods are sold in another establishment where the manufacturer is the owner or in the profits of which he has an interest, then it should be the wholesale price there. if price less cost of manufacture plus expenses incurred until the goods are finally sold then a proportionate margin of the profit (which is not less than 10% of such manufacturing costs + expenses) shall be added to the GSP.VII. Manufacturers or Producers Sworn StatementThe Manufacturer or Producers sworn statement must contain the following:a. Different goods and products manufactured or produced,b. Their corresponding GSP or market valuec. Costs of manufacture or production plus expenses incurred or to be incurred until goods are soldVIII. Credit for Excise Tax on Goods Actually ExportedIn case goods produced or manufactured are removed and actually exported without returning to the Philippines:As a general rule any excise tax paid shall be credited or refunded upon submission of proof of actual exportation and upon receipt of the foreign exchange payment.Exception (i.e., NOT edible): mineral products Exception to the exception: coal & coke

IX. Payment of Excise Tax on IMPORTED Articles (Sec. 131)A. Persons LiablePaid by:a. owner or importer to the Customs Officers before release from the customhouse, orb. person found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption

In case tax-free articles brought in by exempted persons or entities or agencies are subsequently sold, transferred or exchanged in the Philippines, Then the purchaser or recipients shall be considered importers and shall be liable for duty and internal revenue tax due. Importation of cigar, cigarettes, distilled spirits and wines even if destined to tax and duty-free shops shall be subject to all applicable taxes, EXCEPT those not subject toTax, to wit:

a. Such are brought directly into Subic Special Economic and Freeport Zone; Cagayan Special Economic Zone and Freeport; Zamboanga City Special Economic Zone and not transshipped to any other port in the Philippinesb. importation done by government owned and operated duty free shop like DFP, PROVIDED such products are labeled tax and duty free and not for resale

EXCEPTION TO THE EXCEPTION: if such products are eventually introduced to Philippine customs territory, then such articles shall be deemed imported into Philippines and be subject to all import and excise taxes

Removal and transfer from one Freeport to another Freeport shall not be deemed an introduction to Philippine territory

VIOLATIONS:- cigar, cigarettes, distilled spirits and wines in duty free shops which are NOT LABELED AS REQUIRED, as well as those articles obtained from duty free shopsand subsequently FOUND IN NON DUTY FREE SHOPS FOR RESALE

PENALTY:- Articles shall be confiscated and perpetrator punished- tax due on any such goods, products, machinery, equipment and other similar articles shall constitute a lien on the article itself which shall be superior to all other liens(B) Rate and Basis of the Excise Tax on Imported ArticlesUnless otherwise specified, imported articles shall be subject to the same rate and basis of excise taxes applicable to locally manufactured articles.

Exemption / Conditional Tax-Free Removal of Certain Articlesa. denatured wine/spirits for treatment of tobacco leafb. domestic denatured alcohol rendered unfit for oral intake, but VAT should be paidc. petroleum products sold to:1. International carriers (Philippine or foreign carriers) on their use or consumption outside the Philippines, provided there is reciprocity2. Exempt entities covered by tax treaties, conventions, international agreements, provided there is reciprocity3. Entities which are by law exempted from direct & indirect taxesd. removal of spirits under bond for rectificatione. removal of fermented liquors to bonded warehousef. removal of damaged liquorsg. removal of tobacco products entirely unfit for chewing/smoking

X. Tax on Alcohol Products

Definition

a. distilled spirits substance known as ethyl alcohol, ethanol or spirits of wine including whiskey, brandy, rum, gin and vodka, from whatever source, by whatever process produced

b. wines all alcoholic beverages produced by fermentation without distillation from the juice of any kind of fruit; and fortified beverages

c. fermented liquor alcoholic beverages produced by fermentation without distillation of grain or malt (beer, lager, ale, porter)

Sec. 141 Distilled Spirits (Rates of tax as per RR 3-2006)( for rates see Sec. 141)- Medicinal preparations, flavoring extracts, other preparations except toilet preparations, wherein distilled products form chief ingredient- Tax shall proportionally increase for any strength of spirit taxed over proof spirits.- Tax shall attach as soon as it is in existence whether it is subsequently separated as pure or impure spirits or transformed into any other substance either in the process of original production or by any subsequent process.

Sec. 142 Wines (Rates of tax as per RR 3- 2006)(for rates see sec. 142)Fortified wines- containing more than 25% of alcohol by volume- natural wines to which distilled spirits are added to increase their alcoholic strength- taxed as distilled spirits

Sec. 143 Fermented Liquor (Rates of tax as per RR 3-2006)Beer, lager beer, ale. Porter and other fermented liquor except tuba, basi, tapuy and similar domestic fermented liquors(For rates, see sec. 143)

PENAL PROVISIONSVIOLATION BY:PENALTY

Brewer or importer who knowingly misdeclares or misrepresents in his sworn statement any pertinent data or informationsummary cancellation or withdrawal of his permit

Corporation, associationor partnershipfined treble the amount of deficiency taxes + surcharges + interest

Person liable for acts or omissions prohibitedunder this sectioncriminally liable and penalized under Sec 254

those who willfully abet or aid in the commission of such act or omissionliable same as principal

offender not citizen of Philppinesdeported after service of sentence

XI. Tax on Tobacco Products

Definition

a. cigar all rolls of tobacco or any substitute wrapped in leaf tobaccob. cigarette all rolls of finely-cut leaf tobacco or any substitute wrapped in paper or any other material

Sec. 144 Tobacco Products (Rates of tax as per RR 3-2006)(for rates, see Sec. 144)

Sec. 145 Cigars and Cigarettes (Rates of tax as per RR 3-2006)(for rates, see sec. 145)

PENAL PROVISIONS: Same with Wines and Spirits

XII. Tax on Petroleum Products

Sec. 148 Manufactured Oils and other Fuels(Rates of tax 1997 NIRC, as amended by RA 9337 [2005])(for rates, see sec. 148)

XIII. Tax on Miscellaneous Articles

On Automobiles (Sec. 148 of the NIRC, as amended by RA 9224)NATURE: Ad valorem tax on automobiles based on manufacturers or importers selling price (net excise tax and VAT)

Imported cars NOT for sale, tax shall be based on total landed value + transaction value + customs duty + other charges cars used exclusively in Freeport zones are exempt

XIV. Non Essential Products

The following are considered non essential products:a. Jewelry, pearls, precious and semi-precious, whether real or imitationb. Perfumes and toilet watersc. Yachts and other vessels for pleasure or sportsd. Mineral productse. Non-metallic minerals or quarry resourcesf. Gold and Chromiteg. Copperh. Indigenous Petroleumi. Natural Gas or Liquefied Natural Gas (locally extracted)j. Coal and Cokek. Petroleum Productsl. Lubricating Oilsm. Greasesn. Processed Gaso. Waxes and Petrolatump. Denatured alcohol used for motive powerq. Unleaded Premium Gasoliner. Leaded Premium Gasolines. Regular Gasolinet. Napthau. Aviation Gasolinev. Aviation Turbo Jet Fuelw. Kerosenex. Diesel Fuel Oily. Liquefied Petroleum Gas (LPG)z. Asphaltaa. Bunker Fuel Oil and similar fuelab. Base stocks for lube, oils and greases, HVD, aromatic, extractsac. Tobacco Productsad. Smoking tobacco and other partially manufactured tobacco except cigar and cigaretteae. Chewing tobaccoaf. Cigarsag. Cigarettes, whether packed by hand or by machineah. Tobacco Inspection FeesXV. Tax Rates

A. Alcohol ProductsPARTICULARSNEW TAX RATES based on Republic Act No. 10351Remarks2018onwards

20132014201520162017

A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX

1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) per proof (excluding the excise and value-added taxes);and15%15%20%20%20%20%

2) SPECIFIC TAX - Per proof literPhp20Php20Php20Php20.80Php21.63Effective 1/1/2016, the specific tax rate shall be increased by 4% every year thereafter

B. WINES, per liter of volume capacity

1) Sparkling wines/ champagnes, where the NRP (excluding the excise and VAT) per bottle of 750ml volume capacity, regardless of proof is:Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter

Php500.00 or lessPhp250Php260Php270.40Php281.22Php292.47

More than Php500.00Php700Php728Php757.12Php787.40Php818.90

2) Still wines and carbonated wines containing 14% of alcohol by volume or lessPhp30.00Php31.20Php32.45Php33.75Php35.10

3) Still wines and carbonated wines containing more than 14% (of alcohol by volume) but not more 25% of alcohol by volumePhp60.00Php62.40Php64.90Php67.50Php70.20

4) Fortified wines containing more than 25% of alcohol by volumeTaxed as distilled spirits

C. FERMENTED LIQUORS , per liter of volume capacity

1) If the NRP (excluding excise and VAT) per liter of volume capacity is:Effective 1/1/2018, the specific tax rate shall be increased by 4% every year thereafter

Php 50.60 and belowPhp15.00Php17.00Php19.00Php21.00Php23.50

More than Php 50.60Php20.00Php21.00Php22.00Php23.00Php23.50

2) If brewed and sold at microbreweries or small establishments such as pubs and restaurants, regardless of the NRPPhp28.00Php29.12Php30.28Php31.50Php32.76Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter

NOTE:IN CASE OF FERMENTED LIQUORS AFFECTED BY THE "NO DOWNWARD RECLASSIFICATION " PROVISION, THE 4% INCREASE SHALL APPLY TO THEIR RESPECTIVE APPLICABLE TAX RATES

B. Tobacco ProductsPARTICULARSNEW TAX RATES based on Republic Act No. 10351Remarks2018onwards

20132014201520162017

A. TOBACCO PRODUCTS, per kilogram

1. Tobacco Products

(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing;Php1.75Php1.82Php1.89Php1.97Php2.05Effective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter

(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened; andPhp1.75Php1.82Php1.89Php1.97Php2.05

(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco;Php1.75Php1.82Php1.89Php1.97Php2.05

2. Chewing tobacco unsuitable for use in any other mannerPhp1.50Php1.56Php1.62Php1.68Php1.75

B. CIGARS, per cigar

3. CigarsEffective 1/1/2014, the specific tax rate shall be increased by 4% every year thereafter

(a) Based on the NRP per cigar (excluding the excise and value-added taxes), and20%20%20%20%20%

(b) Per cigarPhp5.00Php5.20Php5.41Php5.62Php5.85

C. CIGARETTES , per pack

1. Cigarettes packed by handPhp12.00Php15.00Php18.00Php21.00Php30.00Effective 1/1/2018, the specific tax rate shall be increased by 4% every year thereafter

2. Cigarettes packed by machine, where the NRP (excluding excise and VAT) per pack is:

(a) Php11.50 and belowPhp12.00Php17.00Php21.00Php25.00Php30.00

(b) More than Php11.50Php25.00Php27.00Php28.00Php29.00Php30.00

There shall be collected inspection fees on leaf tobacco, scrap, cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:PRODUCT TYPEINSPECTION FEE

(1) CigarsP 0.50 per thousand pieces or fraction thereof

(2) CigarettesP 0.10 per thousand sticks or fraction thereof

(3) Leaf TobaccoP 0.02 per kilogram or fraction thereof

(4) Scrap and other manufactured tobaccoP 0.03 per kilogram or fraction thereof

C. Petroleum ProductsPRODUCT TYPETAX RATES

Lubricating oils and greases, including but not limited to base stock for lube oils and greases, high vacuum distillates, aromatic extracts and other similar preparations, and additives for lubricating oils and greases, whether such additives are petroleum based or notP 4.50 per liter

Processed gasP 0.05 per liter

Waxes and petrolatumP 3.50 per kilogram

Denatured alcohol, if used for motive power [i.e. one hundred eighty (180) proof ninety percent (90%) absolute alcohol]. Provided, that unless otherwise provided by special laws, if the denatured alcohol is mixed with gasoline, the excise tax which has already been paid, only the alcohol content shall be subject to taxP 0.05 per liter

Naphtha, regular gasoline and other similar products of distillationP 4.35 per liter

Naphtha used as raw material in the production of petrochemical products or as replacement fuel for natural gas-fired combined cycle power plant, in lieu of locally-extracted natural gas during the non-availability thereofP 0.00 per liter

Leaded premium gasolineP 5.35 per liter

Unleaded premium gasolineP 4.35 per liter

Aviation turbo jet fuelP 3.67 per liter

KeroseneP 0.00 per liter

Kerosene used as aviation fuelP 3.67 per liter

Diesel fuel oil, and on similar fuel oils having more or less the same generating powerP 0.00 per liter

Liquefied Petroleum Gas ; Provided, that if used for motive power, it shall be taxed at the equivalent rate as the Excise Tax on diesel fuel oilP 0.00 per liter

AsphaltP 0.56 per kilogram

Bunker fuel oil, and on similar fuel oils having more or less the same generating powerP 0.00 per liter

D. Minerals and Mineral productsPRODUCT TYPETAX RATES

On coal and cokeTen Pesos (P10.00) per metric ton

All mineral and mineral products (non-metallic), quarry resourcesTwo percent (2%) bases on the actual market value, in the case of those locally-extracted or produced; and, in the case of importation or the value used by the Bureau of Customs in determining tariff and customs duties, net of Excise Tax and Value-Added Tax.

On locally-extracted natural gas and liquefied natural gasP0.00

On indigenous petroleumThree percent (3%) of the fair international market price thereof

NOTE:In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper concentrate, the actual market value shall be the world price quotations of the refined mineral products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred in the process of converting the mineral concentrates into refined metal traded in those commodity exchanges.On minerals and mineral products sold or consigned abroad, the actual cost of ocean freight and insurance shall be deducted from the tax base.

E. Automobile and other Motor VehiclesOVERUP TORATE

0P 600,0002%

P600,000P 1,100,000P 12,000 + 20% in excess of P 600,000

P1,100,000P2,100,000P112,000+ 40% in excess of P1,100,000

P2,100,000overP512,000 + 60% in excess of P2,100,000

F. Non-Essential goods 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.

XVI. RELATED REVENUE ISSUANCESA. Alcohol ProductsRMC 18-2013Further Clarifying the Taxability of Distilled Spirits Provided under Revenue Memorandum Circular No. 3-2013

RMC 3-2013Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing the Provisions of Republic Act No. 10351 as well as the Provisions of Revenue Memorandum Circular No. 90-2012 Providing the Initial Tax Classifications of Alcohol and Tobacco Products

RMC 90-2012Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351

RR 17-2012Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the Provisions of Existing Revenue Regulations

RR 2-97Revenue Regulations Governing Excise Taxation on Distilled Spirits, Wines and Fermented Liquors

RR 3-2006Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products pursuant to the Provisions of Republic Act No. 9334, and Clarifying Certain Provisions of Existing Revenue Regulations Relative Thereto

B. Tobacco ProductsRMO 23-2013Guidelines and Procedures for the Implementation of the Electronic Official Register Book (eORB) System

RR 3-2013Prescribing the Use of Electronic Official Register Book for Manufacturers of Tobacco Products and Regulated Raw Materials

RMC 3-2013Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing the Provisions of Republic Act No. 10351 as well as the Provisions of Revenue Memorandum Circular No. 90-2012 Providing the Initial Tax Classifications of Alcohol and Tobacco Products

RMC 90-2012Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351

RR 17-2012Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the Provisions of Existing Revenue Regulations

RR 3-2006Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco Products pursuant to the Provisions of Republic Act No. 9334, and Clarifying Certain Provisions of Existing Revenue Regulations Relative Thereto

RR 1-97Revenue Regulations Governing the Excise Taxation of Cigars and Cigarettes

C. Petroleum ProductsRMC 50-2014Reiteration and Clarification on the Requirement of Issuance of Withdrawal Certificate for Every Removal of Petroleum or Petroleum Products

RR 2-2012Tax Administration Treatment of Petroleum and Petroleum Products Imported into the Philippines Including those Coming in Through Freeport Zones and Economic Zones and Registration of All Storage Tanks, Facilities, Depots and Terminals

RR 8-2006Prescribing the Implementing Guidelines on the Taxation and Monitoring of the Raw Materials Used and the Bioethanol-Blended Gasoline (E-Gasoline) Produced under the Fuel Bioethanol Program of the Department of Energy (DOE)

RR 8-96An Act Restructuring the Excise Tax on Petroleum Products, Reclassifying Natural Gas and Liquefied Natural Gas under Non-Metallic Mineral and Quarry Resources and Reducing the Excise Tax on Indigenous Petroleum

RR 13-77Petroleum Products Regulation

XVII. Miscellaneous Articlesa. automobiles:RMO 21-2013Amending the Provisions of Revenue Memorandum Order (RMO) No. 35-2002, as Amended by RMO No. 20-2006 Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax Purposes

RMO 20-2006Amendment to Certain Sections of RMO No. 35-2002

RMC 60-2003Clarifying Certain Issues Raised Relative to the Implementation of Revenue Regulations No. 25-2003 Governing the Imposition of Excise Tax on Automobiles Pursuant to Republic Act No. 9224

RR 25-2003Amended Revenue Regulations Governing the Imposition of Excise Tax on Automobiles pursuant to the Provisions of Republic Act No. 9224, an Act Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the NIRC of 1997, and for Other Purposes

RR 4-2003Amending Certain Section of Revenue Regulations No. 14-97, as Amended by Revenue Regulations No. 14-99, Otherwise Known as the Revenue Regulations Governing the Imposition of Excise Tax on Automobiles

RR 14-99Amending Section 2 of Revenue Regulations No. 14-97 Otherwise known as Revenue Regulations Governing the Imposition of Excise Taxes on Automobiles and Other Motor Vehicles

RR 14-97Revenue Regulations Governing the Imposition of Excise Tax on Automobiles and Other Motor Vehicles

b. Non-Essential goodsRMC 33-2004Revised Rules and Regulations Implementing Republic Act No. 8502, Otherwise Known As The Jewelry Industry Development Act Of 1998

RMC 17-2002Green Cross Baby Cologne and All Other Cologne Products

RR 1-99Rules and Regulations Implementing the Tax Incentives Provided under Section 3 (b) and (d) of Republic Act No. 8502 Otherwise known as the Jewelry Industry Development Act of 1998

RR 8-84Cosmetic Products Regulations

E. Mineral ProductsRR 7-2008Taxation on the Sale to the Bangko Sentral ng Pilipinas of Gold and Other Metallic Mineral Products Extracted or Produced by Small-scale Miners and further Amending Section 2.57.2 (t) of Revenue Regulations No. 2-98, as amended

RR 13-94Revenue Regulations Governing the Imposition of Excise Tax on Minerals and Mineral Products

F. Others (Common Issuances For all excisable products)RMO 14-2014Guidelines and Procedures for the Processing and Issuance of An Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax Purposes

RMC 10-2013Transition Procedures for all Electronic Filing and Payment System (eFPS) Filers in Filing Tax Returns Affected by the Revised Tax Rates on Alcohol and Tobacco Products Pursuant to the provisions of Republic Act No. 10351, An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by republic Act No. 9334, and for Other Purposes

RMO 38-2003Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for Excise Tax Purposes

RMO 35-2002Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes

XVIII. Jurisprudence