Creation and Modification of Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) Pursuant to the Implementation of Republic Act (RA) No. 10963, also Known as Tax Reform for Acceleration and Inclusion (TRAIN) Law

September 11, 2020 REVENUE MEMORANDUM ORDER NO. 032-20 SUBJECT : Creation and Modification of Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) Pursuant to the Implementation of Republic Act (RA) No. 10963, also Known as Tax Reform for Acceleration and Inclusion (TRAIN) Law TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE: To facilitate the proper accounting and monitoring of tax collection from Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods), in connection with the implementation of RA No. 10963. II. THE FOLLOWING ATCs ARE HEREBY CREATED: ATC Description Tax Rate Legal Basis BIR Form No. Hybrid Vehicles RA No. 10963 RR No. 5-2018 2200-AN XG071 Over P600,000 to P1,000,000 50% of the applicable excise tax rate* XG072 Over P1,000,000 to P4,000,000 50% of the applicable excise tax rate* XG073 Over P4,000,000 50% of the applicable excise tax rate* III. THE FOLLOWING ATCs ARE HEREBY MODIFIED: EXISTING (per ATC Handbook) MODIFIED/NEW BIR FORM NO. ATC Description Tax Rate Description Tax Rate Legal Basis Passenger Cars Passenger Cars RA No. 10963 RR No. 5-2018 2200-AN XG021 Up to P600,000 2% Up to P600,000 4% XG022 Over P600,000 to P1.1 Million P12,000 plus 20% of the value in excess of P600,000 Over P600,000 to P1,000,000 10% XG023 Over P1.1 Million to P2.1 Million P112,000 plus 40% of the value in excess of P1,100,000 Over P1,000,000 to P4,000,000 20% XG024 Over P2.1 Million P512,000 plus 60% of the value in excess of P2,100,000 Over P4,000,000 50% Utility Vehicles Utility Vehicles XG031 Up to P600,000 2% Up to P600,000 4% XG032 Over P600,000 to P1.1 Million P12,000 plus 20% of the value in excess of P600,000 Over P600,000 to P1,000,000 10% XG033 Over P1.1 Million to P2.1 Million P112,000 plus 40% of the value in excess of P1,100,000 Over P1,000,000 to P4,000,000 20% XG034 Over P2.1 Million P512,000 plus 60% of the value in excess of P2,100,000 Over P4,000,000 50% Passenger Vans Passenger Vans RA No. 10963 RR No. 5-2018 2200-AN XG041 Up to P600,000 2% Up to P600,000 4% XG042 Over P600,000 to P1.1 Million P12,000 plus 20% of the value in excess of P600,000 Over P600,000 to P1,000,000 10% XG043 Over P1.1 Million to P2.1 Million P112,000 plus 40% of the value in excess of P1,100,000 Over P1,000,000 to P4,000,000 20% XG044 Over P2.1 Million P512,000 plus 60% of the value in excess of P2,100,000 Over P4,000,000 50% XG068 Purely Electric Hybrid Vehicles Exempt Purely Electric Vehicles Exempt XG065 Hybrid Vehicles Hybrid Vehicles 50% of the applicable excise tax rate* Up to P600,000 4% Up to P600,000 Over P600,000 to P1,000,000 10% Over P1,000,000 to P4,000,000 20% Over P4,000,000 50% * 50% of the applicable excise tax rates on automobiles under Section 149 of NIRC, as amended IV. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. AIDSTE V. EFFECTIVITY: This RMO shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue