8.-BIR TRAIN TOT Sweetened-Bev Jan30

Briefing on Republic Act (RA)
10963: Tax Reform for

Acceleration and Inclusion
(TRAIN) – Sweetened Beverages
[Section 150B of the Tax Code]
2
Sweetened Beverages (SBs) - refer to

non-alcoholic beverages of any constitution
Sweetened (liquid, powder, or concentrates), that are
Beverages pre-packaged and sealed in accordance
with the Food and Drug Administration
(FDA) standards, that contain High Fructose
Corn Syrup (HFCS) and other caloric and/or
non-caloric sweeteners added by the
manufacturers.
TRAIN Briefing – Sweetened Beverages
VER 1.0 – January 2018
3 Types of Sweeteners
 Caloric Sweetener – refers to a substance
that is sweet and includes sucrose, fructose,
Sweetened and glucose that produces a certain
Beverages sweetness.
 High Fructose Corn Syrup – refers to a sweet
saccharide mixture containing fructose and
glucose which is derived from corn and added
to provide sweetness to beverages, and which
includes other similar fructose syrup
preparations.
4 Types of Sweeteners
 Non-Caloric Sweetener - refers to a
substance that is artificially or chemically
processed that produces a certain
Sweetened sweetness. These are substances which
Beverages can be directly added to beverages, such as
aspartame, sucralose, saccharin,
acesulfame potassium, neotame,
cyclamates and other non-nutritive
sweeteners approved by the codex
alimentarius and adopted by the FDA.
5 Subject to Excise Tax
 Sweetened juice drinks;
 Sweetened tea;
 All carbonated beverages;
Sweetened
 Flavored water;
Beverages
 Energy and sports drinks;
Products
 Other powdered drinks not classified as milk,
juice, tea, and coffee;
 Cereal and grain beverages; and
 Other non-alcoholic beverages that contain
added sugar
6 NOT Subject to Excise Tax
 All milk products including infant & formula milk,
soymilk, flavored milk, etc.
 One Hundred Percent (100%) natural fruit juices w/o
Sweetened added sugar/ caloric sweetener
Beverages  One Hundred Percent (100%) natural vegetable juices
Products w/o added sugar/ caloric sweetener
 Meal replacement and medically indicated beverages
for oral nutritional therapy
 Ground, instant soluble and pre-packaged powdered
coffee products.

7
 Manufacturer
Persons
Liable  Owner or Possessor of
untaxed products
 Importer

8
Tax Rate
PRODUCT (per liter)
Using purely caloric sweeteners, and P6.00
Tax Rates and purely non-caloric sweeteners, or a
Bases mix of caloric and non-caloric
sweeteners
Using purely high fructose corn syrup P12.00
or in combination with any caloric or
non-caloric sweetener
Using purely coconut sap sugar and Exempt
purely steviol glycosides
9
Computation Number of Liters

of Excise Tax EXCISE TAX DUE = X
(Specific Tax) Excise Tax Rate

10
Illustration
1. Carbonated Beverages
Dulce Manufacturing Corp. will
Computation remove 100 cases of Super Cola
of Excise Tax using HFCS and non-caloric sweetener
from place of production. Each case
contains 6 bottles of 1.5 liters each.
Compute for the excise tax.

11
Solution
No. of Cases 100
Multiplied by no. of bottles per case x 6
Computation Total no. of bottles 600
of Excise Tax Multiplied by contents per bottle x 1.5L
Total Volume in Liters 900L
Multiplied by Specific Tax Rate x P12.00
Total Excise Tax Due P10,800.00

12
Illustration
2. Powdered Juice
Sweety Import Corp. will remove from
Computation customs custody 50 cases of Four
of Excise Tax Seasons Juice using caloric and non-
caloric sweetener containing 144 packs
by 25 grams. Each 25grams pack can
make 1Liter.
Compute for the excise tax.

13
Solution
No. of Cases 50
Multiplied by no. of packs per case x 144
Computation Total no. of packs 7,200
of Excise Tax Multiplied by consumable yield per pack x 1L
Total Volume in Liters 7,200L
Multiplied by Specific Tax Rate x P6.00
Total Excise Tax Due P 43,200.00

14
In general
 Before removal from the place of
production, in case of locally manufactured
Filing and products
Payment of Advance Payment/Deposit – Taxpayer,
Excise Tax at his option pay to the BIR using BIR
Form 2200S
 Before release from Customs house, in

case of imported products

15
1. Require Manufacturer/Importer to indicate

on the label the:
Specific a. Type of sweetener used
Responsibility of b. Equivalent of each serving per liter
Food and Drug
Administration
(FDA)
2. FDA shall conduct post marketing
surveillance of SBs on display in markets
and/or manufacturing plants

16
3. Require Manufacturer/Importer to submit

monthly report of sugar and other
Specific sweetener used in the production
Responsibility of
Food and Drug 4. Provide to BIR summary of Certificate of
Administration
Product Registration for each existing brand
(FDA)
of sweetened beverages

17
VIOLATION PENALTIES
Misdeclaration or summary cancellation
misrepresentation of or withdrawal of his
Penalties
sworn statement permit
any of the acts or treble the aggregate
omissions in violation amount of deficiency
of the Act and taxes, surcharges and
implemented by these interest
Regulations
18 VIOLATION PENALTIES
any of the acts or criminal liability and
omission prohibited under penalty under
the Act Section 254 of the
Penalties NIRC
willfully aids or abets in criminal liability as
the commission of any the principal;
such act or omission
If the offender is not a Deported
citizen of the Philippines immediately after
TRAIN Briefing – Sweetened Beverages serving the sentence
1. Registration (Sec. 154; RMO 38-2003)
19
A. Permit to Operate as Manufacturer/ Toll-
Manufacture/ Importer
List of Requirements:
 Request Letter
Admnistrative
Requirements for  Importer/Manufacturer’s Surety Bond
Excise Taxpayers  SEC/DTI (for individual)
 Mayor’s Permit
 BIR Cert. of Registration w/ registration fee
 Latest copy of Income Tax Return
 Location Map and Plat & Plan of Warehouse
 Certificate of Product Registration from FDA
20 1. Registration (Sec. 154; RMO 38-2003)
B. Permit to Register Brands and Variants (Sec.
143 & Sec. 245)
List of Requirements:
Admnistrative  Application for Permit
Requirements for  Manufacturer's Declaration indicating the gross
Excise Taxpayers selling price or market value together with the cost
of manufacture or production plus expenses
incurred or to be incurred until the goods are finally
sold
 Sample of new labels or exact replica
 Manufacturer's /Importer's brochures/catalogues
detailing the product, if applicable
21
2. Issuance of Assessment Number (RMO 38-2003)

3. Posting of Bonds (Sec. 160)
Admnistrative 4. Issuance of ATRIGs (RMO 35-2002; RMO 14-2014)
Requirements for
Excise Taxpayers 5. Issuance of Export Permit (RMO 38-2003; Sec. 159)
6. Transfer or Sale or Disposition of Raw
Materials and/or Semi-processed goods

22
7. Maintenance of Official Register Book (ORB)
(Sec. 153)
8. Assignment of Revenue Officer On Premise

Admnistrative (ROOPs) (Sec. 16; RMO 18-86/LTS Memo 3-2005)
Requirements for 9. Regular Stocktaking of Inventories (Sec. 6C)
Excise Taxpayers
10. Use of BIR Form on All Removals of SB (BIR
Form No. 2299 – Excise Taxpayer’s Removal
Declaration)

23
1. Excise Taxpayer engaged in manufacturing
and importing of SBs shall register with
Excise LT Regulatory Division (ELTRD) for
Large Taxpayers or with the Revenue District
Transitory Office (RDO) for Non-Large Taxpayers where
Provisions the taxpayer is required to be registered for
updating of their Certificate of Registration
(BIR Form No. 2303) using BIR Form No.
1905 to add an excise tax type. The
application for registration shall be filed on
or before January 31, 2018.
24
2. Submit to the ELTRD copy furnished

ELTFOD notarized list of existing and new
locally manufactured and imported
Transitory brands of SBs for purposes of registration
Provisions of said brands on or before January 31,
2018. (Please refer to Sec. 13 A for the
requirements).

25
3. Submit Sworn Declarations of Inventory
List as of December 31, 2017 to ELTFOD
on or before January 15, 2018. This
Transitory requirement is in addition to the regular
Provisions filing of Inventory List as of December 31,
2017 on or before January 30, 2018
4. Use the downloadable BIR Form No. 2200-
S in filing and paying of excise tax due
upon removals of excisable products from
the place of production.
26
5. Submit summary of transactions of Excise
Taxpayer’s Removal Declaration (ETRD),
Delivery Receipt/ Sales Invoice/ Transfer
Slips as supporting attachments to the BIR
Transitory Form 2200S to its designated email address
Provisions at sb.attachment@bir.gov.ph
6. Secure Permit to Operate as
Manufacturer/Toll Manufacturer/Importer
of Sweetened Beverages whether registered
as large taxpayers or non-large taxpayers at
ELTRD on or before January 31, 2018
27
7. Secure an Authority to Release Imported

Goods (ATRIGs) at the ELTRD before
release of shipment from customs custody
Transitory
Provisions 8. Requisition from ELTFOD in writing the BIR
Form No. 2299 (ETRD) to be used in
supporting the removals of the excisable
products

28
Official Register Book (ORB)
Templates for SB
ORB Manufacturers
Templates
Importers
Storages
Dealer/Trader

OFFICIAL REGISTER BOOK
29 RECEIVED AND PRODUCED ACCOUNT (MANUFACTURER)

For the Month of _________________________, 201 _
NAME OF TAXPAYER : _______________________________________
TIN : _______________________________________
Assesment Number : _______________________________________
Address : _______________________________________
PRODUCTION PROCESS
TOTAL VOLUME FINISHED GOODS ACCOUNT
RAW MATERIALS USED
VOLUME OF RAW MATERIALS RECEIVED TRANSFERRED (in
Manufacturers DATE
BRAND
NAME Volume in
CONCENTRATES USED
Volume in
OTHER INGREDIENTS/ ADDITIVES WATER (in MIXING
Liters) TANK BATCH
TANK
BOTTLING
LOSSES
TOTAL LITERS TOTAL LITERS
PRODUCED REMOVED
BALANCE
Volume in KG Liters per KG TOTAL LITERS Liters per KG TOTAL LITERS Liters per KG TOTAL LITERS
KG KG
Beginning Balance
can be DELETED
see Annex A1 see Annex A2
NOTE: Details of Per Brand

volume reflected in Annexes
TOTAL
We declare under the penalties of perjury that the entries on this page has been made in good faith, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued
Owner/ Manager Revenue Officer-On-Premise Zone In-Charge

RAW MATERIALS ACCOUNT
30
For the Month of _________________________, 201 _
NAME OF TAXPAYER : _______________________________________
TIN : _______________________________________
Address : _______________________________________
RAW MATERIALS USED IN PRODUCTION

ENDING BALANCE
VOLUME OF RAW OWN USED FOR TOLLING
ORIGIN OF RAW MATERIALS
MATERIALS RECEIVED
OTHER INGREDIENTS/ OTHER INGREDIENTS/
CONCENTRATES USED CONCENTRATES USED
Manufacturers DATE ADDITIVES ADDITIVES

Volume Liters TOTAL
SOURCE Liters Liters Liters Liters Liters in KG per KG LITERS
ASSESSMEN ETRD ATRIG IEIRD Volume TOTAL Volume TOTAL Volume TOTAL Volume TOTAL Volume TOTAL
(Name of ADDRESS TIN DR No. SI No. per per per per per
T No. No. No. No. in KG LITERS in KG LITERS in KG LITERS in KG LITERS in KG LITERS
Seller) KG KG KG KG KG
Beginning Balance
TOTAL
We declare under the penalties of perjury that the entries on this page has been made in good faith, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended, and

31
DETAILS OF PRODUCTION (FINISHED GOODS)
FOR THE MONTH OF __________, 20__
"ANNEX 1"
NAME OF TAXPAYER : __________________________________________
TIN : __________________________________________
Assesment Number : __________________________________________
ADDRESS : __________________________________________
PRODUCED
Manufacturers
DATE
BRAND Bottles per Case Content Per Bottle Liters per Case No. of Cases TOTAL LITERS
Beginning Balance
Brand A 24 - 10 -
Brand B xxx xxx
Brand C xxx xxx
Brand D xxx xxx
Brand E xxx xxx
Brand F xxx xxx
Brand G xxx xxx
Brand H xxx xxx
Brand I xxx xxx
Brand J xxx xxx
TOTAL
OWNER/MANAGER/AUTHORIZED REPRESENTATIVE INTERNAL REVENUE OFFICER

"ANNEX A2"
DETAILS OF REMOVALS & PAYMENT (FINISHED GOODS)
32
FOR THE MONTH OF __________, 20__
"ANNEX 2"
NAME OF TAXPAYER : __________________________________________
TIN : __________________________________________
ADDRESS : __________________________________________
REMOVED DETAILS OF PAYMENT
DATE Name of Warehouse NO. OF TOTAL eFPS Bank

TAX RATE Deposit/
Manufacturers
BRAND Customer/ Address TIN Assessment ETRD No. DR No. SI No. CASES LITERS TAX DUE Reference Confirmati Applied BALANCE
PER LITER Payment
Warehouse No. REMOVED REMOVED No. on No.
Beginning Balance
1 Brand A 222 xxx xxx xxx P xxx
1 Brand B 222 xxx xxx xxx xxx
1 Brand C 222 xxx xxx xxx xxx
2 Brand D 222 xxx xxx xxx xxx
2 Brand E 222 xxx xxx xxx xxx
2 Brand F xxx xxx xxx xxx
3 Brand G xxx xxx xxx xxx
4 Brand H xxx xxx xxx xxx
Brand I xxx xxx xxx xxx
Brand J xxx xxx xxx xxx
TOTAL xxx

FINISHED GOODS INVENTORY SUMMARY per BRAND (MANUFACTURING PLANT)
33 For the Month of _________________________, 201 _
NAME OF TAXPAYER : __________________________________________

TIN : __________________________________________
Address : __________________________________________
BEGINNING BALANCE PRODUCED REMOVED BALANCE

BRAND DESCRIPTION TOTAL No. OF TOTAL No. OF TOTAL No. OF TOTAL No. OF
TOTAL No. OF CASES TOTAL No. OF CASES TOTAL No. OF CASES TOTAL No. OF CASES
BOTTLES BOTTLES BOTTLES BOTTLES
Manufacturers
BRAND A (12 X.750)
BRAND B (24 X .330)
BRAND C (6 X 1L)
We declare under the penalties of perjury that the entries on this page has been made in good faith, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended,
and the regulations issued under authority thereof.
Owner/ Manager Revenue-Officer-on-Premise Zone-In-Charge

34 RECEIVED AND PRODUCED ACCOUNT (TOLLER)

For the Month of _________________________, 201 _
NAME OF TAXPAYER : _______________________________________
TIN : _______________________________________
Address : _______________________________________
RAW MATERIALS USED CONCENTRATES TRANSFERRED/REMOVED TAX PAYMENT DETAILS

VOLUME OF RAW MATERIALS
RECEIVED Total TOTAL
DATE CONCENTRATES USED OTHER INGREDIENTS/ ADDITIVES CONSIGNEE Yeild per Excise Tax TOTAL
BRAND Concentrates BRAND Volume of Total Yield EXCISE
(Name of TIN ETRD No. Liter of Rate per EXCISE
Manufacturers Volume in Liters per

KG KG
TOTAL
LITERS
NAME Volume Liters per TOTAL Volume Liters per TOTAL (indicate unit
in KG KG LITERS in KG KG LITERS of measure)
Buyer)
NAME Concentrates
Concentrates
(in Liters)
Liter TAX DUE
TAX
APPLIED/
Beginning Balance
can be DELETED NOTE:
Source Details in RM Account expected
500 1000 FG to be
400 1000 produced
TOTAL
We declare under the penalties of perjury that the entries on this page has been made in good faith, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued

35 IMPORTED FINISHED GOODS RECEIVED AND REMOVED (SB)

For the Month of _________________________, 201 _
NAME OF TAXPAYER : __________________________________________
TIN : __________________________________________
Assessment Number : __________________________________________
Address : __________________________________________
VOLUME RECEIVED VOLUME REMOVED BALANCE

SOURCE CONSIGNEE
DATE ADDRESS TIN Assessment No.
Importers
(Name of Seller) (Name of Buyer)
Total Liters Total Liters Total Liters
Beginning Balance
see "Annex 1" see "Annex 2"
NOTE: converted values in Liters
TOTALS
We declare under the penalties of perjury that the entries on this page has been made in good faith, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code as amended,
Owner/ Manager Revenue-Officer-on-Premise Zone-in-Charge

"ANNEX 1"
36 DETAILS OF IMPORTED FINISHED GOODS RECEIVED
FOR THE MONTH OF __________, 20__
NAME OF TAXPAYER : __________________________________________

TIN : __________________________________________
ADDRESS : __________________________________________
PAYMENT DETAILS PRODUCTS RECEIVED

SOURCE
Importers E2M No. of

Content per Unit VOLUME
DATE (Name of ATRIG No. IEIRD No. Total Excise No. of Total
Seller) Payment BRAND Units per Liters per
Tax Paid Packages Units in KGS in Liters TOTAL KGS TOTAL LITERS
Reference Package Kilograms
A B C=Ax B D E F =CxD G H=FxG
Beginning Balance NOTE: if in KGS, Covert yield into Liters
Brand A 10 24 240 0.330 0 0 79
Brand B 10 12 120 1 120 2 240
Brand C xxx
Brand D xxx
Brand E xxx
Brand F xxx
Brand G xxx
Brand H xxx
Brand I xxx
Brand J xxx
Brand K xxx
Brand L xxx
Brand M xxx
Brand N xxx
TOTAL

"ANNEX 2"
37 DETAILS OF IMPORTED FINISHED GOODS REMOVED

FOR THE MONTH OF __________, 20__
NAME OF TAXPAYER : __________________________________________

TIN : __________________________________________
ADDRESS : __________________________________________
PRODUCTS REMOVED
CONSIGNEE Content per Unit VOLUME
DATE TIN SI/DR No. of No. of Units
(Name of Buyer) BRAND Total Units
Packages per Package Liters per
Importers
in KGS in Liters TOTAL KGS TOTAL LITERS
Kilograms
A B C=Ax B D E F=Cx D G H=FxG
Brand A 10 24 240 0.330 0 0 79
Brand B 10 12 120 1 120 2 240
Brand C xxx
Brand D xxx
Brand E xxx
Brand F xxx
Brand G xxx
Brand H xxx
Brand I xxx
Brand J xxx
Brand K xxx
Brand L xxx
Brand M xxx
Brand N xxx
TOTAL

FINISHED GOODS STORAGE FACILITY
38 For the Month of _________________________, 201 _
NAME OF TAXPAYER : _______________________________________

TIN : _______________________________________
Address : _______________________________________
ORIGIN OF TAX PAID FINISHED GOODS TAX PAID FINISHED GOODS RECEIVED TAX PAID FINISHED GOODS REMOVED
DATE
SOURCE (Name ASSESSMENT ETRD No. of Bott les Content TOTAL PLACE OF ASSESSMENT No. of Bott les Content TOTAL
ADDRESS TIN DR No. SI No. BRAND ETRD No. BRAND
of Seller) No. No. Cases per Case per Bott le LITERS DESTINATION No. Cases per Case per Bott le LITERS
Storage of Beginning Balance

1
1
2
B1 500 B2
FG
TOTAL
Owner/ Manager Revenue Officer-On-Premise

FINISHED GOODS INVENTORY SUMMARY per BRAND (STORAGE FACILITY)
39 For the Month of _________________________, 201 _
NAME OF TAXPAYER : __________________________________________

TIN : __________________________________________
Address : __________________________________________
BEGINNING BALANCE TAX PAID FINISHED GOODS RECEIVED REMOVED BALANCE

CONTENT PER
BRAND DESCRIPTION TOTAL No. OF TOTAL No. OF TOTAL No. OF TOTAL No. OF TOTAL No. OF TOTAL No. OF TOTAL No. OF TOTAL No. OF
BOTTLE
CASES BOTTLES CASES BOTTLES CASES BOTTLES CASES BOTTLES
BRAND A (12 X.750)

BRAND B (24 X .330)
BRAND C (6 X 1L)
Storage of NOTE: TOTAL PER MONTH PER BRAND
FG
Owner/ Manager Revenue-Officer-on-Premise Zone-In-Charge

IMPORTED RAW MATERIALS RECEIVED AND REMOVED (SSB)
40 For the Month of _________________________, 201 _
NAME OF TAXPAYER : __________________________________________

TIN : __________________________________________
Assessment Number: __________________________________________
Address : __________________________________________
VOLUME RECEIVED VOLUME REMOVED BALANCE

SOURCE CONSIGNEE Assessment
DATE ADDRESS TIN ETRD No. ATRIG No. IEIRD No. DR No. SI No.
(Name of Seller) (Name of Buyer) No.
Total Liters Total Liters Total Liters
Beginning Balance
see "Annex A1" see "Annex A2"
NOTE: converted values in Liters
Dealer/Trader
TOTALS
We declare under the penalties of perjury that the entries on this page has been made in good faith, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code as amended, and
the regulations issued under authority thereof.
Owner/ Manager Revenue-Officer-on-Premise Zone-in-Charge

41
Dealer/Trader

42 DETAILS OF IMPORTED RAW MATERIALS REMOVED
FOR THE MONTH OF __________, 20__
NAME OF TAXPAYER : __________________________________________ "ANNEX A2"

TIN : __________________________________________
Assessment Number : __________________________________________ SSB_DEALER/TRADER (RM)
ADDRESS : __________________________________________
PRODUCT REMOVED
CONSIGNEE Content per Unit VOLUME
DATE TIN SI/DR No. of No. of Units
(Name of Buyer) BRAND Total Units
Packages per Package Liters per
Dealer/Trader
in KGS in Liters TOTAL KGS TOTAL LITERS
Kilograms
A B C=AxB D E F =Cx D G H=FxG
Brand A 10 24 240 0.330 0 0 79
Brand B 10 12 120 1 120 2 240
Brand C xxx
Brand D xxx
Brand E xxx
Brand F xxx
Brand G xxx
Brand H xxx
Brand I xxx
Brand J xxx
Brand K xxx
Brand L xxx
Brand M xxx
Brand N xxx
TOTAL

Republika ng Pilipinas BIR Form No.
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
EXCISE TAXPAYER'S REMOVAL DECLARATION 2299
43 SN XXXXXX May 2008 (ENCS)
1 TYPE OF DECLARATION 2 OWNER'S NAME 3 OWNER'S ASSESSMENT NO. AMENDED PAGE ____ 4 PREVIOUS DECLARATION CONTROL NO. (For 5 DECLARATION CONTROL NO.
WITHDRAWAL DECLARATION? OF ____ Amended/ Manually Issued Declaration)
TRANSFER
DISPOSAL YES
6 DATE OF ISSUANCE 7 TIME OF ISSUANCE 8 TYPE OF TRANSACTION 9 TYPE OF REMOVAL
10 CONSIGNOR'S TIN 11 CONSIGNOR'S ASSESSMENT NUMBER 12 ESTIMATED DATE OF REMOVAL 13 SOURCE OF STOCKS FOR REMOVAL 14 INVOICE NO./DELIVERY RECEIPT NO.
15 CONSIGNOR'S NAME 16 PLACE OF ORIGIN 17 MODE OF TRANSPORT
18 CONSIGNEE'S TIN 19 CONSIGNEE'S ASSESSMENT NO. (IF AP P LIC AB LE) 20 PLACE OF DESTINATION 21 BIR PERMIT NO. (IF APPLICABLE)
Excise 22 CONSIGNEE'S NAME 23 NAME OF CARRIER 24 VOYAGE/BATCH/PLATE NO.
Taxpayer’s FERMENTED LIQUORS

25 DETAILS
CIGARS, CIGARETTES AND TOBACCO PRODUCTS PETROLEUM PRODUCTS AUTOMOBILES
ALCOHOL & ALCOHOL PRODUCTS LEAF TOBACCO MINERAL & MINERAL PRODUCTS NON-ESSENTIALS
Removal PRODUCT CODE/

DESCRI PTION QUANTITY/ VOLUME @ AIR
VOLUME @ 15⁰ C UNIT OF
MEASURE
WHOLESALE PRICE PER
UNIT (NET OF TAX) /ACTUAL
MARKET VALUE/PROOF (⁰)
TAXABLE VALUE /
TAXABLE BASE /
PROOF LITER
EXCI SE
TAX RATE
EXCISE TAX DUE INSPECTION
FEES RATE
INSPECTION FEES
DUE
Declaration
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
Summary Control No. _________ Total Volume of Removals Total Volume for the day P6.00 or Total Excise Tax Due for
(Reference) for the day (in Liters) P12.00 the day
(ETRD) Form 26 PAGE TOTALS

27 GRAND TOTAL EXCISE TA XES DUE
₱
₱
₱
28 HYDROM ETER READING 29 THERM OMETER READING 30 SERIAL NOS. OFFIC IAL LABELS
FROM : TO:
31 FOR LEAF TOBACCO ONLY

PRODUCT CODE/ CLASS/ UNI T OF MEASURE STANDARD GROSS WT. NET WEI GHT TAXABLE BASE INSPECTION INSPECTION FEES
PROVI NCE OF ORI GIN QUANTITY/ VOLUME
DESCRI PTION GRADE (Ho g s he a ds /C a s es /B a le s ) Per Ho gs he a ds /Cas es /Ba l es (NET WEIGHT IN KILOGR AM S ) FEES RATE DUE
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
32 PAGE TOTALS ₱
33 GRAND TOTAL INSPECTION FEES DUE ₱
34 FILI NG REFERENCE NO.
I/We hereby certify that the information contained in all page of this Declaration shall be I/We hereby certifiy that the goods actually removed/transferred/disposed were physically
duly are true and correct and entered in the corresponding accounts of the Offi cial Register Book. inspected and that the same conform with all the information reflected in this Declaration.
35 36
OWNER/ MANAGER/ DULY AUTHORIZED REPRESENTATIVE REVENUE OFFICER ON PREMISE (ROOP) OR

(Signa ture ove r Pri nte d Name ) AUTHORIZED BIR REPRESENTATIVE (Signa ture ove r Pri nte d Na me )

TAXPAYER : _________________________________________________ Summary List Control No. _______
PLACE OF REMOVAL : _________________________________________________
44 ETRD No. : _________________________________________________
DATE OF REMOVAL : _________________________________________________
Load Manifest No/ QUANTITY TAXABLE BASE EFPS PAYMENT REF.

BRAND EXCISE TAX RATE EXCISE TAX DUE
DR No. / SI No.. (state unit of measure) (Total Yield in Liters) No.
Summary of
Daily Removal
per ETRD

LIQUIDATION OF EXCISE TAX DEPOSIT AND APPLICATION
FOR THE MONTH OF JANUARY, 2018
45
NAME OF TAXPAYER : __________________________________________
TIN : __________________________________________
ADDRESS : __________________________________________
DETAILS OF REMOVALS PAYMENT DETAILS

BANK
PLACE OF REMOVAL TOTAL LITERS TAX RATE DEPOSIT/
DATE ETRD No. TAX DUE eFPS REFERENCE No. CONFIRMATION APPLIED BALANCE
(PRODUCTION PLANT) REMOVED PER LITER PAYMENT
No.
Excise Tax Beginning Balance

01/01/2018 291700012345678 123456789 10,000,000.00 -
-
10,000,000.00
Deposit and 1
2
01/01/2018
01/02/2018
000001
000002
000001
000002
750,000
500,000
6.00
6.00
4,500,000.00
3,000,000.00 291700012345700
-
234567890 5,000,000.00
4,500,000.00
3,000,000.00
5,500,000.00
7,500,000.00
Application
3 01/03/2018 291700012346825 345678901 15,000,000.00 - 22,500,000.00
4 01/04/2018 000003 000003 800,000 6.00 4,800,000.00 4,800,000.00 17,700,000.00
5 17,700,000.00
17,700,000.00
17,700,000.00
17,700,000.00
17,700,000.00
17,700,000.00
17,700,000.00
17,700,000.00
17,700,000.00
TOTAL 2,050,000 12,300,000.00 30,000,000.00 12,300,000.00 17,700,000.00


8.-BIR TRAIN TOT Sweetened-Bev Jan30

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8.-BIR TRAIN TOT Sweetened-Bev Jan30

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Briefing on Republic Act (RA)

10963: Tax Reform for

Sweetened Beverages (SBs) - refer to

TRAIN Briefing – Sweetened Beverages

TRAIN Briefing – Sweetened Beverages

Computation Number of Liters

TRAIN Briefing – Sweetened Beverages

Compute for the excise tax.

TRAIN Briefing – Sweetened Beverages

TRAIN Briefing – Sweetened Beverages

Compute for the excise tax.

TRAIN Briefing – Sweetened Beverages

TRAIN Briefing – Sweetened Beverages

 Before release from Customs house, in

TRAIN Briefing – Sweetened Beverages

1. Require Manufacturer/Importer to indicate

TRAIN Briefing – Sweetened Beverages

3. Require Manufacturer/Importer to submit

TRAIN Briefing – Sweetened Beverages

2. Issuance of Assessment Number (RMO 38-2003)

TRAIN Briefing – Sweetened Beverages

8. Assignment of Revenue Officer On Premise

TRAIN Briefing – Sweetened Beverages

2. Submit to the ELTRD copy furnished

TRAIN Briefing – Sweetened Beverages

7. Secure an Authority to Release Imported

TRAIN Briefing – Sweetened Beverages

TRAIN Briefing – Sweetened Beverages

29 RECEIVED AND PRODUCED ACCOUNT (MANUFACTURER)

NOTE: Details of Per Brand

Owner/ Manager Revenue Officer-On-Premise Zone In-Charge

TRAIN Briefing – Sweetened Beverages

RAW MATERIALS USED IN PRODUCTION

Manufacturers DATE ADDITIVES ADDITIVES

Owner/ Manager Revenue Officer-On-Premise Zone In-Charge

TRAIN Briefing – Sweetened Beverages

OWNER/MANAGER/AUTHORIZED REPRESENTATIVE INTERNAL REVENUE OFFICER

TRAIN Briefing – Sweetened Beverages

REMOVED DETAILS OF PAYMENT

DATE Name of Warehouse NO. OF TOTAL eFPS Bank

OWNER/MANAGER/AUTHORIZED REPRESENTATIVE INTERNAL REVENUE OFFICER

TRAIN Briefing – Sweetened Beverages

NAME OF TAXPAYER : __________________________________________

BEGINNING BALANCE PRODUCED REMOVED BALANCE

Owner/ Manager Revenue-Officer-on-Premise Zone-In-Charge

TRAIN Briefing – Sweetened Beverages

34 RECEIVED AND PRODUCED ACCOUNT (TOLLER)

RAW MATERIALS USED CONCENTRATES TRANSFERRED/REMOVED TAX PAYMENT DETAILS

Manufacturers Volume in Liters per

Owner/ Manager Revenue Officer-On-Premise Zone In-Charge

TRAIN Briefing – Sweetened Beverages

35 IMPORTED FINISHED GOODS RECEIVED AND REMOVED (SB)

VOLUME RECEIVED VOLUME REMOVED BALANCE

Owner/ Manager Revenue-Officer-on-Premise Zone-in-Charge

TRAIN Briefing – Sweetened Beverages

NAME OF TAXPAYER : __________________________________________

PAYMENT DETAILS PRODUCTS RECEIVED

Importers E2M No. of

OWNER/MANAGER/AUTHORIZED REPRESENTATIVE INTERNAL REVENUE OFFICER

TRAIN Briefing – Sweetened Beverages

37 DETAILS OF IMPORTED FINISHED GOODS REMOVED

NAME OF TAXPAYER : __________________________________________

OWNER/MANAGER/AUTHORIZED REPRESENTATIVE INTERNAL REVENUE OFFICER