RMC No. 90-2012 — Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351 Digest | Full Text | Annex A-1 | Annex A-2 | Annex B-1a | Annex B-1b | Annex C | Annex D-1 | Annex D-2
REPUBLIC OF THE PHILIPP!NES BUAESU UF NTERNAL REVENE NECORDS MGTTIVISON BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City RECEIVED DEC 2 8 2012 W"1:50 pm
December 27. 2012
REVENUE MEMORANDUM CIRCULAR NO.90- 2012
SUBJECT: Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. Products By Amending Sections 141, 142, 143, 144, 145, 8, 131 And 288 of 10351, "An Act Restructuring The Excise Tax On Alcohol And Tobacco
Republic Act No. 8424, Otherwise Known As The National Internal Revenue Code Of 1997. as amended By Republic Act No. 9334. And For Other Purposes
TO : All Internal Revenue Officers and Others Concerned
This Circular is hereby issued in order to provide the initial classifications. effective January 1, 2013, of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 1035l, "An Act Restructuring The Excise Tax On Alcohol And Tobacco Products By Amending Sections 141, 142, 143, 144, 145, 8, 131 And 288 of Republic Act No
Republic Act No. 9334, And For Other Purposes", based on the 2010 price survey of these tax classification or rate is based on the suggested net retail price declared in Iatest sworn products conducted by this Bureau. In case of alcohol and/or tobacco products that were introduced after the 2010 price survey but before the effectivity of the said Act, their respective statement filed by the local manufacturer or importer, as the case maybe. 8424, Otherwise Known As The National Internal Revenue Code Of 1997, as amended By
Provided. that an additional Circular shall be issued in order to provide for the tax rates for alcohol and tobacco products not otherwise covered by the Annexes attached herewith.
All revenue officials concerned are hereby directed to give this Circular as wide a publicity as possible.
Commissionef of Internal Revenue KIM S. JACINTO-HENARES
D 013406 *
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