RMO No. 16-2018 — Modifies the Alphanumeric Tax Code (ATC) for sweetened beverages

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

HPY March 6,2018

REVENUE MEMORANDUM ORDER nO. ... 10-2018

SUBJECT Modification of Alphanumeric Tax Code (ATC) for Sweetened Beverages

TO Ail Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I OBJECTIVE:

pursuant to Republic Act No. 10963, otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN) Act, the To facilitate the proper identification and monitoring of tax collection from excise tax on Sweetened Beverages

following ATCs are hereby modified:

ATC EXISTING (per ATC:Handbook) Description Rate. Tax Legal Basis MODIFIED/NEW Description Form BIR

Tax on Sweetened Beverages 1 Using purely caloric and non-caloric liter Per RA No. 10963 Tax on Sweetened Beverages 1: Using purely caloric sweetener and 2200-S/ 0605

sweetener purely non-caloric sweeteners, a sweeteners but shall not apply to those using high fructose corn mix of caloric and non-caloric

XB010 XB030 XB020 D b. C. Sweetened Juice Drinks Sweetened Tea Carbonated Beverages P6.00 P6.00 P6.00 C syrup b. J Sweetened Tea Sweetened Juice Drinks Carbonated Beverages XBO40 XB050 d. Flavored Water e. Energy and Sports Drinks P6.00 P6.00 d. Flavored Water e Energy and Sports Drinks XB060 I. Powdered Drinks not classified P6.00 f Powdered Drinks not classified

as Miik, Juice, Tea and Coffee as Milk, Juice, Tea and Coffee XB070 XB080 X B090 2 h Using purely high fructose corn g Cereal and Grain Beverages Other Non-alcoholic Beverages that contain added Sugar P12.00 P6.00 P6.00 2. Using purely high fructose corn h. C Other Non-alcoholic Beverages Cereal and Grain Beverages that contain added Sugar

syrup syrup or in combination with any caloric or non-caloric sweeteners XB100 3 Using purely coconut sap sugar and purely Steviol Glycosides Exempt 3. Using purely coconut sap sugar and purely Steviol Giycosides

I REPEALING CLAUSE:

This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.

H. EFFECTIVITY:

This RMO shall take effect immediately.

B - 3 FUREAU OF INTERNAL REVRNJE HECORDS MGT. DIYISION RECEIVED APR 0 5 2018 2: is P.M UVWOA Commissioner of Internal Revenue CAESAR R. DuLAY CA 015305