TOBACCO PRODUCTS
A. TOBACCO PRODUCTS, per kilogram
Formula: T.ET = Total kgs x Rate
1 kilogram = 1,000 gram
1 pound (lbs) = 0.4536
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;
(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;
2. Chewing tobacco unsuitable for use in any other manner
B. CIGARS, per cigar
Formula: T.ET = T.AVT + T.ST
(a) Based on the NRP per cigar (excluding the excise and value-added
taxes), and
(b) Per cigar
C. CIGARETTES, per pack
Php 2.60/kg
Php 2.60/kg
Php 2.60/kg
Php 2.22/kg
T.AVT = NRP/cigar x T.NOC x 0.20
T.ST = NOC x P7.38/cigar
20 %
Php 7.38
Formula: T.ET = NOP x ST Rate
NOP = no. of reams x packs/ream
NOP = no. of boxes x reams/box x
packs/ream
(a) Cigarettes packed by hand
Php 40.00
(b) Cigarettes packed by machine
Php 40.00
D. HEATED TOBACCO PRODUCTS
Formula: T.ET = NOP x ST Rate
(a) Heated Tobacco
E. VAPOR PRODUCTS
Php 32.50
Formula: T.ET = NOP x ST Rate
(a) Nicotine Salt or Salt Nicotine
Php 52.00
(b) Freebase or Classic Nicotine
Php 60.00
SWEETENED BEVERAGES
SWEETENED BEVERAGES, per liter
Formula: T.ET = T.Ltr x Rate
(a) Using purely caloric sweeteners, and purely non-caloric sweeteners, or a
mix of caloric and non-caloric sweeteners
(b) Using purely high fructose corn syrup or in combination with any caloric or
non-caloric sweetener
(c) Using purely coconut sap sugar and purely steviol glycosides
•
•
•
•
•
•
•
•
T.Ltr = no. of cases x btls/case x
ltr/btl
Php 6.00
Php 12.00
Exempt
Sweetened juice drinks
Sweetened tea
All carbonated beverages
Flavored water
Energy and sports drinks
Other powdered drinks not classified as milk, juice, tea, and coffee
Cereal and grain beverages
Other non-alcoholic beverages that contain added sugar
BAUTISTA, LYKA M.
BSCA-2A
PETROLEUM PRODUCTS
PETROLEUM PRODUCTS
Formula:
T.ET = T.Ltr x ST Rate
T.ET = T.Kg x ST Rate
(a) Lubricating oils and greases
(b) Processed gas
(c) Waxes and petrolatum
(d) Denatured alcohol for motive power
(e) Asphalts
(f) Naphtha, regular gasoline pyrolysis gasoline and other similar products of
distillation
(g) Unleaded premium gasoline
(h) Kerosene
(i) Aviation turbo jet fuel / Aviation gas
(j) Kerosene when used as aviation fuel
(k) Diesel fuel oil, and on similar fuel oils having more or less the same
generating power
(l) Liquefied petroleum gas used for motive power
(m) Bunker fuel oil, and on similar oils having more or less the same
generating power
(n) Petroleum coke
(o) Liquified petroleum gas
(p) Naphtha and pyrolysis gasoline
(q) Liquified petroleum gas, when used as raw material in the production of
petrochemical products
(r) Petroleum coke when used as feedstock to any power generating facility
BAUTISTA, LYKA M.
Php 10.00/ltr/kg
Php 10.00/ltr
Php 10.00/kg
Php 10.00/ltr
Php 10.00/kg
Php 10.00/ltr
Php 10.00/ltr
Php 5.00/ltr
Php 4.00/ltr
Php 4.00/ltr
Php 6.00/ltr
Php 6.00/kg
Php 6.00/ltr
Php 6.00/MT
Php3.00/kg
Php 0.00
Php 0.00
Php 0.00
BSCA-2A
AUTOMOBILES
Manufacturer’s or Importer’s Selling Price
•
•
•
Tax Rate
Traditional
Hybrid
Up to Php 600,000.00
4%
2%
Php 600,000.00 to Php 1,000,000.00
10%
5%
Php 1,000,000.00 to Php 4,000,000.00
20%
10%
Over Php 4,000,000.00
50%
25%
Purely electric vehicles – Exempt
Hybrid vehicles – 50% of traditional rates
Other than purely electric and hybrid – Traditional rates
Exempted:
•
•
•
•
•
•
Buses, trucks (pick-ups)
Cargo vans
Jeepneys/jeepney substitutes
Single cab chassis
Special-purpose vehicles
Automobiles used exclusively within Freeport zones
BAUTISTA, LYKA M.
BSCA-2A