Article 59p. 59

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

attach to the goods hereunder enumerated as soon as

they are in existence as such:

Effective January 1, 2018

(a) Lubricating oils and greases, including but not

limited to, basestock for lube oils and greases, high

vacuum

distillates,

aromatic

extracts

and

other

similar preparations, and additives for lubricating oils

and greases, whether such additives are petroleum

based or not, per liter and kilogram, respectively, of

volume

capacity

or

weight,

Eight pesos (P8.00):

Provided, That lubricating oils and greases produced

from basestocks and additives on which the excise

tax has already been paid shall no longer be subject

to excise tax: Provided, further, That locally produced

or imported oils previously taxed as such but are

subsequently reprocessed, refined or recycled shall

likewise be subject to the tax imposed under this

Subsection;

(b) Processed gas, per liter of volume capacity, Eight

pesos (P8.00);

(c) Waxes and petrolatum, per kilogram, Eight pesos

(P8.00);

(d) On denatured alcohol to be used for motive

power, per liter of volume capacity, Eight pesos

(P8.00): Provided , That unless otherwise provided by

special laws, if the denatured alcohol is mixed with

gasoline, the excise tax on which has already been

paid, only the alcohol content shall be subject to the

tax

herein

prescribed.

For

purposes

of

this

Subsection, the removal of denatured alcohol of not

less than one hundred eighty degrees (180º) proof

(ninety

percent

(90%)

absolute

alcohol)

shall be

deemed to have been removed for motive power,

unless shown otherwise;

(e) Naphtha, regular gasoline, pyrolysis gasoline and

other

similar products of distillation, per liter of

volume

capacity,

Seven

pesos

(P7.00): Provided,

however , That naphtha and pyrolysis gasoline, when

used

as

a

raw

material

in

the

production

of

petrochemical

products,

or

in

the

refining

of

petroleum

products,

or

as

replacement

fuel

for

natural-gas-fired-combined cycle power plant in lieu

of

locally-extracted

natural

gas

during

the

non-availability

thereof,

subject to the rules and

regulations to be promulgated by the Secretary of

Finance,

per

liter

of

volume

capacity,

zero

(P0.00): Provided,

further,

That

the

production

of

petroleum

products,

whether

or

not

they

are

classified as products of distillation and for use solely

for the production of gasoline shall be exempt from

excise

tax: Provided, finally , That the by-product

including

fuel

oil,

diesel

fuel, kerosene, pyrolysis

gasoline, liquefied petroleum gases, and similar oils

having more or less the same generating power,

which are produced in the processing of naphtha into

petrochemical

products

shall

be

subject

to

the

applicable excise tax specified in this Section, except

when such by-products are transferred to any of the

local oil refineries through sale, barter or exchange,

for the purpose of further processing or blending into

finished products which are subject to excise tax

under this Section;

(f) Unleaded premium gasoline, per liter of volume

capacity, Seven pesos (P7.00);

(g) Aviation turbo jet fuel, aviation gas, per liter of

volume capacity, Four Pesos (P4.00);

(h) Kerosene, per liter of volume capacity, Three pesos

(P3.00):

Provided ,

That

kerosene,

when

used

as

aviation fuel, shall be subject to the same tax on

aviation turbo jet fuel under the preceding paragraph

(g), such tax to be assessed on the user thereof;

(i) Diesel fuel oil, and on similar fuel oils having more

or less the same generating power, per liter of volume

capacity, Two pesos and fifty centavos (P2.50);

(j) Liquefied petroleum gas, per kilogram, One peso

(P1.00): Provided , That liquefied petroleum gas when

used

as

raw

material

in

the

production

of

petrochemical products, subject to the rules and

regulations to be promulgated by the Secretary of

Finance, shall be taxed zero (P0.00) per kilogram:

Provided, finally, That liquefied petroleum gas used for

motive power shall be taxed at the equivalent rate as the

excise tax on diesel fuel oil;

(k) Asphalts, per kilogram, Eight Pesos (P8.00);

(l) Bunker fuel oil, and on similar fuel oils having more

or less the same generating power, per liter of volume

capacity,

Two

pesos

and

fifty

centavos

(P2.50):

Provided, however, That the excise taxes paid on the

purchased

basestock

(bunker)

used

in

the

manufacture of excisable articles and forming part

thereof shall be credited against the excise tax due

therefrom; and

(m) Petroleum coke, per metric ton, Two pesos and

fifty

centavos

(P2.50):

Provided,

however ,

That,

petroleum coke, when used as feedstock to any

power generating facility, per metric ton, zero (P0.00).

Effective January 1, 2019

(a) Lubricating oils and greases, including but not

limited to, basestock for lube oils and greases, high

vacuum

distillates,

aromatic

extracts

and

other

similar preparations, and additives for lubricating oils

and greases, whether such additives are petroleum

based or not, per liter and kilogram, respectively, of

volume

capacity

or

weight,

Nine

pesos

(P9.00):

Provided , That lubricating oils and greases produced

from basestocks and additives on which the excise

tax has already been paid shall no longer be subject

to excise tax: Provided, further, That locally produced

or imported oils previously taxed as such but are

subsequently reprocessed, rerefined or recycled shall

likewise be subject to the tax imposed under this

Subsection.

(b) Processed gas, per liter of volume capacity, Nine

pesos (P9.00);

(c) Waxes and petrolatum, per kilogram, Nine pesos

(P9.00);

(d) On denatured alcohol to be used for motive

power,

per

liter

of

volume capacity, Nine pesos

(P9.00): Provided , That unless otherwise provided by

special laws, if the denatured alcohol is mixed with

gasoline, the excise tax on which has already been

paid, only the alcohol content shall be subject to the

tax

herein

prescribed.

For

purposes

of

this

Subsection, the removal of denatured alcohol of not

less than one hundred eighty degrees (180º) proof

(ninety

percent

(90%)

absolute

alcohol)

shall be

deemed to have been removed for motive power,

unless shown otherwise;

(e) Naphtha, regular gasoline, pyrolysis gasoline, and

other

similar products of distillation, per liter of

volume

capacity,

Nine

pesos

(P9.00): Provided,

however , That naphtha and pyrolysis gasoline, when

used

as

a

raw

material

in

the

production

of

petrochemical

products,

or

in

the

refining

of

petroleum

products,

or

as

replacement

fuel

for

natural-gas-fired-combined cycle power plant in lieu

of

locally-extracted

natural

gas

during

the

non-availability

thereof,

subject to the rules and

regulations to be promulgated by the Secretary of

Finance,

per

liter

of

volume

capacity,

zero

(P0.00): Provided,

further,

That

the

production

of

petroleum

products,

whether

or

not

they

are

classified as products of distillation and for use solely

for the production of gasoline shall be exempt from

excise

tax: Provided, finally, That the by-product

including

fuel

oil,

diesel

fuel, kerosene, pyrolysis

gasoline, liquefied petroleum gases and similar oils

having more or less the same generating power,

which are produced in the processing of naphtha into

© Compiled by RGL

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