Creation of Alphanumeric Tax Code (ATC) for Sweetened Beverages

December 22, 2017 REVENUE MEMORANDUM ORDER NO. 001-18 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Sweetened Beverages TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. 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 following ATCs are hereby created: ATC Description Tax Rate Legal Basis BIR Form Tax on Sweetened Beverages Per liter RA No. 10963 2200-S/0605 1. Using purely caloric and non-caloric sweetener XB010 a. Sweetened Juice Drinks P6.00 XB020 b. Sweetened Tea P6.00 XB030 c. Carbonated Beverages P6.00 XB040 d. Flavored Water P6.00 XB050 e. Energy and Sports Drinks P6.00 XB060 f. Powdered Drinks not classified as Milk, Juice, Tea and Coffee P6.00 XB070 g. Cereal and Grain Beverages P6.00 XB080 h. Other Non-alcoholic Beverages that contain added Sugar P6.00 XB090 2. Using purely high fructose corn syrup P12.00 XB100 3. Using purely coconut sap sugar and purely Steviol Glycosides Exempt II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. EFFECTIVITY: This RMO shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue