Excise Tax on Minerals Overview

What is the excise tax rate on domestically produced coal effective January 1, 2019?

Which of the following minerals is exempt from excise tax?

What is the excise tax rate for indigenous petroleum?

Which of the following is true regarding quarry resources?

How is the excise tax calculated for imported metallic minerals?

What constitutes a mineral according to the definitions provided?

What is the excise tax rate on non-metallic minerals and quarry resources?

Coke is primarily derived from which of the following?

Who is responsible for paying excise tax on imported excisable products?

When must excise tax be paid for imported excisable products?

Which of the following is NOT exempt from excise tax in tax and duty-free shops?

What is the status of consumption inside Freeport zones regarding excise tax?

What happens when tax-free articles are introduced into the customs territory?

What can be claimed when excise tax is paid on goods that are exported and not returned to the Philippines?

Which of the following areas is considered a foreign territory for tax purposes?

What type of goods are specifically mentioned as not exempt from excise taxes in certain exempt areas?

What types of goods are typically subject to excise tax?

At what point is excise tax generally levied?

Which of the following is an exception to the scope of excise tax?

What is the nature of excise tax as described in the content?

Which of the following is not considered an excisable article?

Which category is included within the nature of the Philippine excise tax?

What happens to excise tax on goods that are exported?

What are sweetened beverages classified as under the excise tax system?

What was the tax rate for lubricating oils and greases in 2020?

Which petroleum product had a tax rate of P4.00 in both 2019 and 2020?

What is the tax treatment of liquefied petroleum gas if used for the production of petrochemical products?

Which petroleum product had the highest tax rate in 2020?

What was the unit of measure for processed gas in both 2019 and 2020?

What was the tax rate applied to diesel fuel oil in 2019?

Which of the following petroleum products had a tax increase from 2019 to 2020?

Which petroleum products are explicitly identified as not taxable when used as raw materials or fuel for power plants?

Which mineral products are exempt from the excise tax credit or refund?

What is the excise tax rate for distilled spirits per proof liter in 2019?

What does Net Retail Price (NRP) refer to for distilled spirits sold in Metro Manila?

How often are the specific tax rates for alcohol products adjusted?

What defines a proof liter of spirits?

For still wines and carbonated wines with more than 14% but not more than 25% alcohol, what is the excise tax rate per liter?

What is the excise tax rate for sparkling wines or champagnes that cost more than P500 per 750ml bottle?

What excise tax rate applies to fermented liquors sold in pubs and restaurants?