EXCISE TAX

Question 1

Lubricating oils & greases, basestock, high vacuum distilates,
aromatic extracts, additives & other similar prep. (per Kg)

Answer 1

10

Question 2

Processed gas (per Liter)

Answer 2

10

Question 3

Waxes and petrolatum, mineral oil (per Kg)

Answer 3

10

Question 4

Denatured alcohol to be used for rnotive power (per Liter)

Answer 4

10

Question 5

Asphalts (per Kg)

Answer 5

10

Question 6

Naphtha, regular gasoline, pyrolisis gasoline and other sirnilar
products of distillation (per Liter)

Answer 6

10

Question 7

Unleaded premium gasoline (per Liter)

Answer 7

10

Question 8

Kerosene (per Liter)

Answer 8

5

Question 9

Aviation turbo jet fuel, aviation gas (per Liter)

Answer 9

4

Question 10

Kerosene, when used as aviation fuel (per Liter)

Answer 10

4

Question 11

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

Answer 11

6

Question 12

Liquefied petroleum gas used for motive power (per Kg)

Answer 12

6

Question 13

Bunker fuel oil (IFO) & similar generating Power (feedstock)
(per Liter)

Answer 13

6

Question 14

Petroleum coke (per MT)

Answer 14

6

Question 15

Liquefied petroleum gas (per Kg)

Answer 15

3

Question 16

Naphtha and pyrolysis gasoline (per Liter)

Answer 16

0

Question 17

Liquefied petroleum gas as raw material of petrochemical (per
Kg)

Answer 17

0

Question 18

Petroleum coke as feedstock (per MT)

Answer 18

0

Question 19

AUTOMOBILE
Up to P600,000

Answer 19

4%

Question 20

AUTOMOBILE
Over P600,000 to P1,000,000

Answer 20

10%

Question 21

AUTOMOBILE
Over P1,000,000 to P4,000,000

Answer 21

20%

Question 22

AUTOMOBILE
Over P4,000,000

Answer 22

50%

Question 23

AUTOMOBILE
Hybrid

Answer 23

Fifty percent (50%) of applicable excise tax rate

Question 24

AUTOMOBILE
Purely Electric and Pick-ups

Answer 24

Exempt

Question 25

Jewelries

Answer 25

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 26

Perfumes and toilet waters

Answer 26

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 27

Yachts & other vessels intended for pleasure

Answer 27

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 28

Invasive Cosmetic Procedures

Answer 28

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

Question 29

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

Answer 29

6

Question 30

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

Answer 30

12

Question 31

Purely coconut sap sugar and purely steviol glycosides

Answer 31

exempt

Question 32

Domestic and Imported Coal and Coke

Answer 32

150 per metric ton

Question 33

Non-Metallic Minerals and Quarry Resources

Answer 33

2% based on the actual market value of the annual gross output

Question 34

Locally extracted or produced

Answer 34

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

Question 35

Imported

Answer 35

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 36

Locally extracted natural gas and liquefied natural gas

Answer 36

exempt

Question 37

Metallic Minerals

Answer 37

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

Question 38

Imported copper, gold, chromite and other metallic minerals)

Answer 38

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 39

Indigenous Petroleum

Answer 39

6% of the fair international market price thereof, on the first sale, barter, exchange or such similar transaction, such tax to be paid by the buyer or purchaser before removal from the place of production