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RMO No. 16-2018: Modifies the Alphanumeric Tax Code (ATC) for sweetened beverages

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Summary

RMO No. 16-2018 modifies the Alphanumeric Tax Code (ATC) descriptions for sweetened beverages under RA No. 10963 (TRAIN Act).

Key points

  1. ATCs and rate. ATCs XB010 to XB100 remain under BIR Form 2200-S or 0605, with the existing rates of P6.00 per liter, P12.00 per liter for high fructose corn syrup, and exempt for coconut sap sugar and Steviol Glycosides.
  2. Caloric and non-caloric sweeteners. Category 1 now covers purely caloric sweetener, purely non-caloric sweeteners, or a mix of caloric and non-caloric sweeteners, but not those using high fructose corn syrup.
  3. High fructose corn syrup. Category 2 now covers purely high fructose corn syrup or its use in combination with any caloric or non-caloric sweeteners.

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.