Excise Tax Administrative Matters Flashcards
Persons Liable to Excise Tax
On domestic or local products
a. Manufacturer
b. Producer
c. Owner/possessor of untaxed products
Persons Liable to Excise Tax
On indigenous petroleum
Local Sale, Barter or Transfer
First buyer, purchaser or transferee
Persons Liable to Excise Tax
On indigenous petroleum
Exportation
Owner, lessee, concessionaire or
operator of the mining claim
Persons Liable to Excise Tax
On imported excisable articles
a. Owner
b. Importer
c. Person who is found in possession of tax exempt
products other than those legally
entitled to exemption
Forms to be filed by Excise Taxpayer
Alcohol Products
2200A
Forms to be filed by Excise Taxpayer
Tobacco Products
2200T
Forms to be filed by Excise Taxpayer
Petroleum Products
2200P
Forms to be filed by Excise Taxpayer
Mineral Products
2200M
Forms to be filed by Excise Taxpayer
Miscellaneous Articles
2200AN
Forms to be filed by Excise Taxpayer
Non-Essential Services
2200C
Forms to be filed by Excise Taxpayer
Sweetened Beverages
2200S
Time of Filing of the Return and Payment of the Excise Tax + EXCEPTIONS
In General
Before removal from the place of production, in case of locally
manufactured products
Before release from the customs’ custody, in case of importedproducts
*EXCEPTIONS
At intervals for a particular class or classes of taxpayer
Under pre-payment advance deposit and other similar schemes
Within 15 days after the calendar quarter, for metallic minerals only
Tax-Exempt or Conditionally
Tax-Free Removals
Removal of Wines and Distilled Spirits for Treatment of Tobacco Leaf (Sec. 133)
Domestic Denatured Alcohol (Sec. 134)
Petroleum Products Sold to International Carriers and exempt entities and agencies (Sec. 135)
Removal of Spirits under bond for Rectification (Sec. 137)
Removal of fermented liquor to bonded warehouse (Sec. 138)
Removal of Damaged liquors (Sec. 139)
Removal of Tobacco Products, unfit for chewing or smoking for
agricultural or industrial purpose (Sec. 140)
Removal of partially manufactured leaf tobacco and tobacco wastes for exports or for use as raw materials by another manufacturer of excisable articles (Sec. 144)
Removal of Jewelries by BOI-accredited manufacturers (RA No. 8502)
Removal of excisable articles for exports, subject to product
replenishment (RR 3-2008)
Requirements for Excise Taxpayers
Registration and Issuance of a Permit to Operate
Issuance of Assessment Numbers
Posting of Surety Bond
Maintenance of Official Register Books (ORB)
Assignment of Revenue Officer – On Premises (ROOPs)
Issuance of Permits and Registration of Tobacco and
Alcohol Brands
Issuance of Transactional and Special Permits
Issuance of Authority to Release Imported Goods (ATRIGs)
Issuance of Permit to Export and Product Replenishment
Regular stocktaking of inventories
Cessation of Operation
