Excise

• Excise Tax


  A tax imposed on specific goods or services such as tobacco, alcohol, and fuel
• Types of Excise Tax

  • Specific Tax
  • Ad Valorem Tax
• Specific Tax


  Excise tax imposed based on weight, volume capacity, or any other physical unit of measurement
• Computation of Specific Tax


  Specific Tax = No. of Units or other measurements X Specific Tax Rate
• Ad Valorem Tax


  Excise tax imposed based on selling price or other specified value of the goods/articles
• Computation of Ad Valorem Tax


  Ad Valorem Tax = No. of Units or other measurements X Selling Price of any specific value per unit X Ad Valorem Tax Rate
• Gross Selling Price (GSP) subject to Ad Valorem Tax


  Selling Price (excluding VAT) at wholesale price in the place of production or through sales agents to the public
• Major Classifications of Excisable Articles

  • Alcohol Products
  • Tobacco Products
  • Petroleum Products
  • Miscellaneous Articles
  • Mineral Products
• Alcohol Products


  • Distilled Spirits
  • Wines
  • Fermented Liquors
• Tobacco Products


  • Tobacco Products
  • Cigars & Cigarettes
  • Inspection Fee
• Miscellaneous Articles


  • Automobiles
  • Non-essential Goods
  • Non-essential Service
  • Sweetened Beverages
• Persons Liable to Excise Tax

  • Manufacturer or producer (on domestic/local articles)
  • Importer, Owner, Person in possession (on imported articles)
  • First buyer, purchaser, or transferee (on indigenous petroleum, natural gas, or liquefied natural gas)
• Tax Return Forms


  • BIR Form No. 2200-A (Excise Tax Return for Alcohol Products)
  • BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods)
  • BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures)
  • BIR Form No. 2200-M (Excise Tax Return for Mineral Products)
  • BIR Form No. 2200-P (Excise Tax Return for Petroleum Products)
  • BIR Form No. 2200-T (Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products)
  • BIR Form No. 2200-S (Excise Tax Return for Sweetened Beverages)
  • BIR Form No. 2200-M (Excise Tax Return for Mineral Products)
• When to File and Pay Excise Tax

  1. Before removal of domestic products from place of production (in general)

  2. Upon removal of nonmetallic mineral or mineral products from the locality where it is mined or extracted

  3. Within 15 days after end of the calendar quarter when locally produced or extracted metallic mineral or mineral products were removed

  4. Before removal of imported mineral or mineral products from customs custody
• Where to File and Pay Excise Tax

  • Any Authorized Agent Banks
  • Revenue Collection Officer
  • Duly Authorized City or Municipal Treasurer in the Philippines