Creation of Alphanumeric Tax Code for Selected Excise Taxes under RA No. 10963 (TRAIN Act)

May 11, 2018 REVENUE MEMORANDUM ORDER NO. 029-18 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes under Republic Act (RA) No. 10963, Otherwise Known as Tax Reform for Acceleration and Inclusion (TRAIN) Act 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 selected revenue source under Excise Tax pursuant to the implementation of RA No. 10963, the following ATCs are hereby created: ATC Description Tax Rate Legal Basis BIR Form XP105 Naphtha and pyrolysis gasoline, when used as a raw material in the production of petrochemical products or in the refining of petroleum products, or as replacement fuel for natural-gas-fired-combined cycle power plant, in lieu of locally-extracted natural gas during the non-availability thereof, per liter of volume capacity RA No. 10963 2200-P Effective on January 1, 2018 P0.00/liter Effective on January 1, 2019 P0.00/liter Effective on January 1, 2020 P0.00/liter XP085 Pyrolysis gasoline, per liter of volume capacity RA No. 10963 2200-P Effective on January 1, 2018 P7.00/liter Effective on January 1, 2019 P9.00/liter Effective on January 1, 2020 P10.00/liter XP165 Liquefied petroleum gas when used as raw material in the production of petrochemical products, per kilogram RA No. 10963 2200-P Effective on January 1, 2018 P0.00/kg. Effective on January 1, 2019 P0.00/kg. Effective on January 1, 2020 P0.00/kg. XP200 Petroleum Coke, per metric ton RA No. 10963 2200-P Effective on January 1, 2018 P2.50/MT Effective on January 1, 2019 P4.50/MT Effective on January 1, 2020 P6.00/MT XP210 Petroleum Coke when used as feedstock to any power generating facility, per metric ton RA No. 10963 2200-P Effective on January 1, 2018 P0.00/MT Effective on January 1, 2019 P0.00/MT Effective on January 1, 2020 P0.00/MT XG065 Hybrid Vehicles (50% of applicable tax rates) RA No. 10963 2200-AN Up to P600,000.00 4% Over P600,000.00 to P1,000,000.00 10% Over P1,000,000.00 to P4,000,000.00 20% Over P4,000,000.00 50% XG068 Purely Electric Hybrid Vehicles Exempt RA No. 10963 2200-AN XG055 Pick-ups Exempt RA No. 10963 2200-AN XC010 Performance of Services on invasive cosmetic procedures 5% RA No. 10963 2200-C/0605 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