Excise Tax (Non-Essential Goods) - 2021 [Sec. 150]

Question 1

%Excise Tax
Non-Essential Goods [Sec. 150]

a. All goods commonly or commercially known as jewelry, whether real or imitation, pearls, precious and semi-precious stones and imitations thereof; goods made of, or ornamented, mounted or fitted with precious metals or imitations thereof or ivory; opera glasses and lorgnettes
b. Perfumes and toilet waters
c. Yachts and other vessels intended for pleasure or sports

Answer 1

20% of
Wholesale price or BOC dutiable value,

*net of excise and VAT

Question 2

surgical specialty or procedure concerned with restoration, construction, reconstruction, or improvement in the form, function and appearance of body structure that are missing, defective, damaged or misshapen. It encompasses both reconstructive and aesthetic surgery.

Answer 2

Plastic Surgery

Question 3

refers to a type of plastic surgery that aims to improve a person’s appearance, through invasive cosmetic procedures, surgeries, and body enhancements directed solely on improving, altering, or enhancing the person’s appearance and do not necessarily promote the proper functions of the body or prevent or treat illness or disease. It can be performed on all areas of the head, neck and body. Since the treated areas function properly, it is elective.

Answer 3

Cosmetic Surgery

Question 4

another type of plastic surgery which aims to improve function and give a normal appearance to a part of a person’s body that has been damaged, ameliorate a deformity arising from, or directly related to, a congenital or developmental defect or abnormality, a personal injury resulting from accident or trauma, or disfiguring disease, tumor, virus or infection.

Answer 4

Reconstructive Surgery

Question 5

surgery that is carried out by entering the body through the skin or through a body cavity or anatomical opening, but with the smallest damage possible to these structures. This shall include, but not be limited to the following:

1. Liposuction
2. Mammoplasty
3. Breast lift
4. Buccal Fat Reduction
5. Buttocks Augmentation
6. Chin Augmentation
7. Facelift/Neck lift
8. Thread Lift
9. Embedded Protein Threads
10. Hair Restoration/ Transplantation
11. Eyelid Surgery
12. Vaginal Plastic Surgery
13. Abdominoplasty or Tummy Tuck
14. Auto Grafting
15. Rhinoplasty/Alar Trimming
16. Otoplasty

Answer 5

Invasive Cosmetic Procedure

Question 6

conservative treatment that does not require incision into the body or the removal of tissue, or when no break in the skin is created and there is no contact with mucosa, or skin break, or internal body cavity beyond a natural or artificial body orifice. This shall include, but not be limited to the following:

1. Acupuncture Rejuvenation Therapy
2. Air Dissector
3. Botulinum Toxin Injection/Treatment
4. Collagen Induction Therapy
5. Dermal Fillers (Cross-linked and Non-cross-linked)
6. Embedded Protein Threads
7. Non-surgical face-lifting & skin tightening using radio frequency, ultrasound, infrared
8. Carbon dioxide (CO2) fractional laser resurface
9. Lasers and light treatments
10. Body treatments and contouring procedures
11. Cleanings and Facials
12. Peelings (Face and Body)
13. Injectable and Weight Management Treatment

Answer 6

Non-Invasive Cosmetic Procedure

Question 7

%Excise Tax
Non-Essential Service [Sec. 150-A, Chapter VI, Title
VI,
]

Answer 7

5% of Gross Receipts,

*net of excise tax and VAT

Question 8

total amount of money or its equivalent representing the contract price or service fee, including deposits applied as payments for services rendered and advance payments actually or constructively received for services performed or to be performed for another person but EXCLUDING the 5% excise tax and VAT

Answer 8

“Gross Receipts” for Non-Essential Service

Question 9

occurs when the money consideration or its equivalent is placed under the control of the person who rendered the service without restrictions by the payor/customer.

Also covers exchange deal arrangement.

Answer 9

“Constructive Receipt” for Non-Essential Service

Question 10

%Excise Tax
Non-Essential Service [Sec. 150-A, Chapter VI, Title
VI,
]

EXCLUSIONS

Answer 10

1. Procedures necessary to ameliorate a deformity arising from or directly
   related to:
    congenital or developmental defect or abnormality,
    personal injury resulting from an accident or trauma,
    disfiguring disease, tumor, virus or infection;
2. Cases or treatments covered by the National Health Insurance Program;
   and
3. Non-invasive cosmetic procedures.

Question 11

Excise Tax Return on Invasive Cosmetic Procedures together

Answer 11

BIR Form No. 2200-C

with the Monthly Summary of Cosmetic Procedures Performed