Sweetened Beverages

Question 1

The following beverages are exempted from the imposition of specific
tax:

Answer 1

1. All milk products
2. 100% natural fruit juices
3. 100% natural vegetable juices
4. Meal replacement and medically indicated beverages
5. Ground coffee, instant soluble coffee and pre-packaged powdered coffee
   products

Question 2

What are the Sweetened Beverages and their rates?

Answer 2

1. Using purely caloric sweeteners, and
   purely non-caloric sweeteners, or a mix
   of caloric and non-caloric sweeteners; (P6.00/l.)
   ET = TOTAL LITERS x P6.00
2. Using purely high fructose corn syrup
   or in combination with any caloric or
   non-caloric sweetener;
   (P12.00/l)
   ET = TOTAL LITERS x P12.00
3. Using purely coconut sap sugar
   and purely steviol glycosides.
   (EXEMPT)