Modification of Alphanumeric Tax Code (ATC) for Sweetened Beverages

March 6, 2018 REVENUE MEMORANDUM ORDER NO. 016-18 SUBJECT : Modification 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 and monitoring of tax collection from excise tax on Sweetened Beverages pursuant to Republic Act No. 10963, otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN) Act, the following ATCs are hereby modified: EXISTING (per ATC Handbook) MODIFIED/NEW BIR Form ATC Description Tax Rate Legal Basis Description Tax on Sweetened Beverages Per liter RA No. 10963 Tax on Sweetened Beverages 2200-S/ 0605 1. Using purely caloric and non-caloric sweetener 1. Using purely caloric sweetener and purely non-caloric sweeteners, a mix of caloric and non-caloric sweeteners but shall not apply to those using high fructose corn syrup XB010 a. Sweetened Juice Drinks P6.00 a. Sweetened Juice Drinks XB020 b. Sweetened Tea P6.00 b. Sweetened Tea XB030 c. Carbonated Beverages P6.00 c. Carbonated Beverages XB040 d. Flavored Water P6.00 d. Flavored Water XB050 e. Energy and Sports Drinks P6.00 e. Energy and Sports Drinks XB060 f. Powdered Drinks not classified as Milk, Juice, Tea and Coffee P6.00 f. Powdered Drinks not classified as Milk, Juice, Tea and Coffee XB070 g. Cereal and Grain Beverages P6.00 g. Cereal and Grain Beverages XB080 h. Other Non-alcoholic Beverages that contain added Sugar P6.00 h. Other Non-alcoholic Beverages that contain added Sugar XB090 2. Using purely high fructose corn syrup P12.00 2. Using purely high fructose corn syrup or in combination with any caloric or non-caloric sweeteners XB100 3. Using purely coconut sap sugar and purely Steviol Glycosides Exempt 3. Using purely coconut sap sugar and purely Steviol Glycosides 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