SEC. 141. Distilled Spirits-On distilled spirits, (R A NO. 11467)

Effective January 1,2023

Ad Valorem Tax 22% / net retail price

Specific Tax P59.00 per proof liter.

Effective January 1,2024

Ad Valorem Tax 22% / net retail price

Specific Tax P66.00 per proof liter.

Specific tax imposed shall be increased by 6% every year , effective January 1, 2025.

SEC. 142. Wines. - On wines, there shall be levied, assessed and collected effective on January 1, 2020, an excise tax equivalent to Fifty pesos (P50.00) per liter. The rate of tax imposed under this Section shall be increased by six percent (6%) every year thereafter, effective January 1, 2021, through revenue regulations issued by the Secretary of Finance. (P56.18)

Sparkling Wines and Champagnes

NRP per 750ml of P500.00 or less ₱328.99 Gauge Liter 

NRP per 750ml of more than P500.00 ₱921.15 Gauge Liter 

Still Wines and Carbonated Wines

14% Alcohol Content or less ₱ 39.48 Gauge Liter 

more than 14% AC but not more than 25% AC ₱ 78.96 Gauge Liter 

Fortified wines with more than 25% AC Taxed as Distilled

SEC. 143. Fermented Liquors. - There shall be levied, assessed and collected an excise tax on beer, lager beer, ale, porter and other fermented liquors regardless if manufactured in factories or sold and brewed at micro-breweries or small establishments such as pubs and restaurants, except tuba, basi, tapuy and similar fermented liquors in accordance with the following schedule:

Effective on January 1,2023, the tax shall be Forty-one pesos (P41.00) per liter; and

Effective on January 1,2024, the tax shall be Forty-three pesos (P43.00) per liter.

The rates of tax imposed under this Section shall be increased by six percent (6%) every year thereafter effective January 1,2025,

a. NRP per Liter of P50.60 or below ₱ 39.00 Gauge Liter

b. NRP per Liter of more than P50.60 ₱ 39.00 Gauge Liter

c. Brewed and sold at microbreweries ₱ 36.85 Gauge Liter

SEC. 144. Tobacco Products, Heated Tobacco Products, and Vapor Products. -

Tobacco Products. - xxx

Heated Tobacco Products, - There shall be levied, assessed and collected on heated tobacco products an excise tax at the rate prescribed below:

Effective on January 1,2023, Thirty-two pesos and fifty centavos (P32.50) per pack of twenty (20) unite or packaging combinations of not more than twenty (20) units.

The rates of tax imposed under this Subsection, shall be increased by five percent (5%) every year effective on January 1, 2024 

Vapor Products. - There shall be levied, assessed and collected on vapor products an excise tax at the rates prescribed below:

Nicotine Salt or Salt Nicotine. - There shall be levied, assessed and collected on any liquid substance, regardless of nicotine content, including nicotine-free liquids or any similar product, further classified as nicotine salt or salt nicotine, an excise tax based on the following schedules:

Effective on January 1,2023, Fifty-two pesos (P52.00) per milliliter or a fraction thereof.

That the rates of tax imposed under this Subsection shall be increased by five percent (5%) every year effective on January 1, 2024

Conventional 'Freebase' or 'Classic' Nicotine. - There shall be levied, assessed and collected on any liquid substance, regardless of nicotine content, including nicotine-free liquid or any similar product, further classified as conventional 'freebase' or 'classic' nicotine an excise tax based on the following schedules:

Effective on January 1, 2023, Sixty pesos (P60.00) per ten (10) milliliters or a fraction thereof.

That the rates of tax imposed under this Subsection shall be increased by five percent (5%) every year effective January 1, 2024 

Tobacco twisted by hand (per kg) ₱ 2.50 Net Kg 

Tobacco prepared or partially prepared (per kg) ₱ 2.50 Net Kg 

Fine-cut shorts and refuse, scraps, etc., (per kg) ₱ 2.50 Net Kg 

Chewing Tobacco (per kg) ₱ 2.13 Net Kg

Cigars

Ad Valorem Tax (AVT)-- based on of NRP 20% Net Retail

Specific Tax (ST)-- (per Piece) ₱ 7.10 Cigar (2022)

Cigarettes packed by hand (per Pack) ₱ 55.00 Pack

Cigarettes packed by machine (per Pack) ₱ 55.00 Pack

Heated Tobacco Products ₱ 30.00 Pack (20 Pieces)

SWEETENED BEVERAGES

Using purely caloric sweetener, purely non-caloric or mixed (per Liter)

Sweetened Juice Drinks ₱ 6.00

Sweetened Tea ₱ 6.00

Carbonated Beverages ₱ 6.00

Flavored Water ₱ 6.00

Energy and Sports Drinks ₱ 6.00

Powdered Drinks not classified as Milk, Juice, Tea and Coffee ₱ 6.00

Cereal and Grain Beverages ₱ 6.00

Other Non-Alcoholic Beverages that contain added Sugar ₱ 6.00

Using purely High Fructose Corn Syrup (per Liter) ₱ 12.00

Using purely coconut sap sugar and purely Steviol Glycosides (per Liter) Exempt

NON-ESSENTIAL GOODS

Jewelry (real or imitation) 20%

Pearls, precious & semiprecious stones 20%

Ivory 20%

Opera glasses and lorgnettes 20%

Perfumes and Toilet waters 20%

Yachts and other pleasure crafts 20%

Fireworks: 

Specific Tax = P30.00/kgs