Excise Tax and DST Flashcards
Lubricating oils & greases, basestock, high vacuum distilates,
aromatic extracts, additives & other similar prep
10 per kg
Processed gas
10 per liter
Waxes and petrolatum, mineral oil
10 per Kg
Denatured alcohol to be used for rnotive power
10 per liter
Asphalts
10 per kg
Naphtha, regular gasoline, pyrolisis gasoline and other sirnilar
products of distillation
10 per liter
Unleaded premium gasoline
10 per liter
Kerosene
5 per liter
Aviation turbo jet fuel, aviation gas
4 per liter
Kerosene, when used as aviation fuel
4 per liter
Diesel fuel oil, and on similar fuel oils having more or less the
same generating power
6 per liter
Liquefied petroleum gas used for motive power
6 per kg
Petroleum coke (per MT)
6
Liquefied petroleum gas
3 per kg
Naphtha and pyrolysis gasoline (per Liter)
10
Liquefied petroleum gas as raw material of petrochemical
EXEMPT
Petroleum coke as feedstock (per MT)
0
Jewelries
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
Perfumes & toilet
waters
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
Yachts & other
vessels intended for
pleasure
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
Invasive Cosmetic
Procedures
Five (5%) Tax is based on Gross Receipts from performance of
services