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RMO No. 01-2018: Creates the Alphanumeric Tax Codes (ATCs) for sweetened beverages

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Summary

RMO No. 01-2018 creates the Alphanumeric Tax Codes (ATCs) for sweetened beverages under RA No. 10963 (TRAIN Law).

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Key points

  1. Codes created. ATCs XB010 to XB100 cover the tax on sweetened beverages. They are reported under BIR Form 2200-S or 0605.
  2. Beverages at P6.00 per liter. Beverages using purely caloric and non-caloric sweetener are taxed at P6.00 per liter. The listed types are sweetened juice drinks, sweetened tea, carbonated beverages, flavored water, energy and sports drinks, powdered drinks not classified as milk, juice, tea or coffee, cereal and grain beverages, and other non-alcoholic beverages with added sugar.
  3. High fructose corn syrup. Beverages using purely high fructose corn syrup are taxed at P12.00 per liter.
  4. Exempt category. Beverages using purely coconut sap sugar and purely Steviol Glycosides are exempt.

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.