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RR No. 3-2018: Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012

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Summary

RR No. 3-2018 sets the revised Excise Tax rates on Tobacco Products under RA No. 10963 (TRAIN Law). It amends Section 3 Items B(4) and B(5) of Revenue Regulations No. 17-2012.

Key points

  1. Products covered. The amended items cover cigarettes packed by hand and cigarettes packed by machine.
  2. Rates per pack. The rate is Php 32.50 from January 1, 2018 until June 30, 2018, Php 35.00 from July 1, 2018 until December 31, 2019, Php 37.50 from January 1, 2020 until December 31, 2021, and Php 40.00 from January 1, 2022 until December 31, 2023.
  3. From 2024. Effective January 1, 2024, the specific tax rate increases by 4% every year thereafter.

Deadlines and effectivity

  • Php 32.50: January 1, 2018 until June 30, 2018
  • Php 35.00: July 1, 2018 until December 31, 2019
  • Php 37.50 from January 1, 2020, then Php 40.00 from January 1, 2022 until December 31, 2023
  • 4% yearly increase: from January 1, 2024

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

Related issuances

CitesRR No. 17-2012

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.