RR No. 3-2018 — Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012 (Published in Manila Bulletin on January 18, 2018)
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL PEYENUE
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE RECORDS MGT. DIVS! ID:4D JAN 1S 201 7 A. M LN4
Quezon City RECEIVFD
January 5, 2018
REVENUE REGULATIONS NO. 3- 2D/8
SUBJECT Providing for the Revised Tax Rates on Tobacco Products Pursuant
to the Provisions of Republic Act No. 10963, otherwise known as "Tax Reform for Acceleration and Inclusion (TRAIN) Law" Amending for the Purpose Revenue Regulations No. 17-2012
TO * All Internal Revenue Officers and Others Concerned.
SECTION 1. SCOPE. - Pursuant to the provisions of Section 244 in relation to Section 2012. 245 of the National Internal Revenue Code of 1997 (NIRC), as amended and Section 84 of Republic Act No. 10963, otherwise known as "Tax Reform for Acceleration and Inclusion (TRAIN) Law", these Regulations are hereby promulgated to provide for the revised tax rates on cigarettes, amending certain provisions of Revenue Regulations (RR) No. 17-
SEC. 2. AMENDATORY PROVISIONS. -- The provisions of Section 3 Items B(4) and B(5) of RR No. !7-20 12 is hereby amended as follows:
"SEC. 3. REVISED RATES AND BASES OF THE SPECIFIC TAX. -- There shall be levied, assessed and collected an excise tax on tobacco products, in accordance with the following schedule:
PRODUCT until June January 30, 2018 1,2018 DATE OF EFFECTIVITY OF TAX RATES 2018 until December 31, 2019 July I. January I. 2020 untit December 31, 2021 January I. 2022 until December 31, 2023 January l, onwards 2024
B. TOBACCO PRODUCTS XXX
(5) Cigarettes packed by (4)Cigarettes packed by hand machine XXX Php 32.50 Php 32.50Php 35.00 Per Pack Php 35.00 Per Pack Php 37.50 Php 37.50 Per Pack Php 40.00 Php 40.00 Per Pack increased by 1/1/2024, the rate shall be specific tax 4% every thereafter Effective year
XX
Revenue Regulations No Page 2 of 2
not consistent with the provisions of these Regulations are hereby revoked, repealed or amended accordingly. SEC. 4. REPEALING CLAUSE. - All reguiations, rulings or orders or portions thereof
following its publication in a newspaper of general circulation. SEC. 5. EFFECTIVITY CLAUSE. -- These Regulations shall take effect immediately
Recommending Approval: 000716 CARLOS G. DOMINGUEZ Secretary of Finance JAN 11 2018
Commissioner of Internal Revenue 1aou1a CAESAR R. DULAY 012459 RECORDS MGT. DIVISICN BUREAU OF ITLRNAL REVENUE RECEIVED JAN 15 2018 ID:4DA.M. UNMu
BIR TRAIN IRR/RR Drafting Committee
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