Question 1

Non- Caloric sweetener refers to a substance that is artificially or chemically processed that
produces a certain sweetness.

a.
True
b.
False

Question 2
Alcohol beverages that also contains Non-Caloric sweetener falls under the excise tax rate
of P6.00. Non-Alcholic

a.
True
b.
False

Question 3
Caloric Sweetener refers to those substances which can be directly added to beverages
such as aspartame, sucralose, saccharin and other non-nutritive sweeteners approved by
the Codex Alimentarius and adopted by the FDA. Non-Caloric

a.
True
b.
False

Question 4
The following products are not subject to the excise tax imposed under Section 150-B of
the NIRC, except:

a.
Milk products
b.
100% Natural Fruit Juice
c.
Ready-to-drink coffee
d.
Ready-to-drink chocolate milk

Question 5
Under the TRAIN Law, excisable sweetened beverages are_______________ beverages of any
constitution (liquid, powder or concentrates) that contain or use caloric sweeteners, nom-
caloric sweeteners and high fructose corn syrup.

a.
alcoholic
b.
non-alcoholic
c.
both a and b
d.
neither a nor b

Question 6
KLMC would like to engage in the business of producing nickle ore for exportation to China.
As an excisable industry which is excluded in the company’s to do list:

a.
Secure a Permit to Operate
b.
Update registration
c.
Post a surety bond
d.
Secure Withdrawal Certificates (WCs)

Question 7
ARAC Corporation is a recycler of used oil and imported 300,000 liters of diesel oil for
company use. How much is the excise tax due?

a.
zero
b.
P 3,000,000.00
c.
P 1,800,000.00
d.
P 1,200,00.00

Question 8
The following are taxable as non-essential goods except?
a.
Rolex
b.
Gold bracelet
c.
Ski boats
d.
Elizabeth Arden Green Tea Perfume

Question 9
By order, who is the 1st persons liable to excise tax on domestic or local products?

a.
First buyer, purchaser or transferee
b.
Manufacturer
c.
Owner
d.
Possessor

Question 10
Excise Tax Rate for every pack of Cigarettes for the Year 2023.

a.
60.00
b.
55.00
c.
50.00
d.
45.00

Question 11
The new design of internal revenue stamp or the 3rd Generation stamp.

a.
Butanding
b.
Philippine Eagle
c.
Tarsier
d.
Vinta

Question 12
Prescribes the rules and regulations implementing the provisions of Republic Act No.
11900, relative to the importation, manufacture, sale, packaging, distribution, and use of
vaporized nicotine and non-nicotine products and novel tobacco products.

a.
Revenue Regulations No. 7-2021
b.
Revenue Regulations No. 7-2022
c.
Revenue Regulations No. 14-2021
d.
Revenue Regulations No. 14-2022

Question 13
A web-based system that is used for ordering of stamp for cigarettes, heated tobacco
products and vapor products, distribution, monitoring and report generation.

a.
Internal Revenue Integrated System
b.
Internal Revenue Stamps Integrated System
c.
Electronic Filing and Payment System
d.
None of the above

Question 14
It is a non-combusted substance in solid or liquid form, and innovations, either made partly
of tobacco leaf as a raw material or containing nicotine from tobacco, that is intended to be
used as a substitute for cigarettes or other combusted tobacco products.

a.
Cigars
b.
Novel Tobacco Products
c.
Heated Tobacco Products
d.
Vapor Products

Question 15
These are products which may or may not contain nicotine, that are transformed into an
aerosol without combustion by a device.

a.
Cigars
b.
Novel Tobacco Products
c.
Heated Tobacco Products
d.
Vapor Products

Question 16
Excise Tax Rate and Inspection Fee Rate for Heated Tobacco Products for the Year 2023.

a.
32.50 excise tax rate and 0.01 inspection fee rate
b.
32.50 excise tax rate and 0.10 inspection fee rate
c.
30.00 excise tax rate and 0.01 inspection fee rate
d.
30.00 excise tax rate and 0.10 inspection fee rate

Question 17
BIR-issued stamp containing multi-layered security features and an Enhanced IRSIS-
assigned UIC and Quick Reference Code containing information pertinent only to the
product to which the stamp is affixed.

a.
Internal Revenue Stamp
b.
Strip Stamp
c.
Auxiliary label
d.
a and b are correct
Question 18
These are payments on leaf tobacco, scrap, cigars, cigarettes and other tobacco products
and shall be paid by the wholesaler, manufacturer, producer, owner or operator of
redrying plant immediately before removal thereof from the establishment.

a.
Specific Tax
b.
Ad Valorem Tax
c.
Inspection Fee
d.
Landed Cost

Question 19
It refers to the photographic image printed on the packaging of vapor products or heated
tobacco products, which accurately depicts the hazards of such use and is accompanied by
a textual warning related to the picture as prescribed by the Department of Health (“DOH”).

a.
Cigarette Health Warning
b.
Graphic Health Hazard
c.
Global Warming
d.
Graphic Health Warning

Question 20
Cigarettes shall mean all rolls of tobacco or any substitute thereof, wrapped in leaf tobacco
that are consumed via combustion of the tobacco. Cigars

a.
True
b.
False

Question 21
Any product not included in the list of Registered Product Brands/Variants of Cigarettes,
Heated Tobacco and Vapor Products under RMC No. 79- 2022, no BIR Tax Stamp, absence
of the mandated graphic health warning and product which is lower than the
floor/minimum price shall be considered as unauthorized/illicit subject to
seizure/apprehension.
a.
True
b.
False

Question 22
Filing of excise tax returns and payment of excise tax due and inspection fees for locally
manufactured products are done after removal from the place of production. before

a.
True
b.
False

Question 23
There shall be levied, assessed and collected an ad valorem and specific tax on each pack
of cigarette. Excise tax

a.
True
b.
False

Question 24
Heat-Not-Burn Product Consumables are intended to be consumed through heating
tobacco either electronically or through other means, sufficient to release an aerosol that
can be inhaled, without burning or any combustion of the tobacco.

a.
True
b.
False

Question 25
How much are the offenses relating to fuel marking with conviction for 2 nd and 3rd violation?

a.
P 10,000,000.00
b.
P 2,500,000.00 and P 5,000,000.00
c.
P 5,000,000.00
d.
P 5,000,000.00 and P10,000,000.00