RMO No. 01-2018 — Creates the Alphanumeric Tax Codes (ATCs) for sweetened beverages

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECOS MGT DIVEA RECEIVED JAN 0.8 2018.1 3:T8 P. M 40

December 22, 2017

REVeNUE MEMORANDUM ORDER NO._/- & 0/ 8

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

TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

OBJECTIVE:

To facilitate the proper identification of tax collection from Sweetened Beverages pursuant to Republic Act No. 10963, otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN), and in connection with the Bureau's Tax Forms Enhancement Program, the foliowing ATCs are hereby created:

ATC Description Tax Rate Legal Basis BIR Form

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

XB010 XB020 XB030 XB040 XB050 XB060 sweetener a. Sweetened Juice Drinks c. Carbonated Beverages e. Energy and Sports Drinks f. Powdered Drinks not classified as b. Sweetened Tea d. Flavored Water P6.00 P6.00 P6.00 P6.00 P6.00 P6.00

XB070 XB080 g. Cereal and Grain Beverages h. Other Non-aicoholic Beverages Milk, Juice, Tea and Coffee P6.00 P6.00

that contain added Sugar XB090 2. Using purely high fructose corn P12.00

syrup XB100 3. Using purely coconut sap sugar and purefy Steviol Glycosides Exempt

I REPEALING CLAUSE:

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

II eFFeCtivity: A:o

This RMO shall take effect immediatel

CV CAESAR R. DULAY

B-3: Commissioner of Internal Revenue 012450