Procedure Pending the Availability of Excise Tax Returns for Sweetened Beverages (BIR Form No. 2200-S January 2018)

December 28, 2017 REVENUE OPERATIONS MEMORANDUM NO. 2017-12-06 TO : The Assistant Commissioner, Large Taxpayers Service The Regional Directors The Revenue District Officers Other Concerned Officers This is for purposes of implementing the provision for Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) specifically Section 47 thereof, governing excise tax on Sweetened Beverages. As a work around procedure, prior to the deployment of the new Excise Tax Returns for Sweetened Beverages [BIR Form No. 2200-S January 2018] to take effect starting January 1, 2018, all taxpayers, whether classified as large taxpayers under the Large Taxpayer Service (LTS) or non-large taxpayers under the jurisdiction of the Regional Offices outside the LTS, subject to excise tax on sweetened beverages shall use BIR Form No. 0605 (Payment Form) with the proper ATC Code reflected therein, for purposes of paying excise tax due on sweetened beverages. Listed below are the corresponding ATC Codes on the different classification of Sweetened Beverages, to wit: ATC Description Tax Rate BIR Form Tax on Sweetened Beverages Per Liter 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 The aforementioned procedures shall be in place until the Excise Tax Returns for Sweetened Beverages [BIR Form No. 2200-S January 2018] are made available for downloading from the BIR website. All excise tax collection, including those from non-LT registered taxpayers, except from non-metallic minerals and mineral products, shall be credited to the Excise LT Field Operations Division under the Large Taxpayers Service consistent with the provision set forth under Revenue Memorandum Order No. 36-2016 dated June 27, 2016. For your information and immediate compliance. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue