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BUREAI-I OF INTEI{.NAL ITE\,ENUE

Operations Memorandum No. . i

' r- rTtl'1r, IIIm;II
DATE
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TO The Assisiant Commlssioner, Large Taxpayers Service
The Regional Directors
oEC282017,fi",r
The Revenue Disti-ict Officers
Other Concerned Olricers R.ECEIVEU
This is for purposes of impiementing the provlsion for Repubiic AC No, i0963, cthenn,ise Known as
the Tax Reform for Acceleration and trnclusion (TRAIN) specificaily Section 47 thereof, governing excise
tax on Sweeiened Beverages.

A.s a work around procedure, pr-ior tc the cieployment of the new Excise Tax Retu;'ns for Sweetened
Bevei'ages IBIR Form No. 2200-5 January 20181 io take effect starting januery 1, 20]-8, all taxpayers,
whether classified as large taxpayers under the LarEe Taxpayei' Sei-vice (LTS) or ncn-iarge taxpayers under
the jurisdiction of the Regional Oiiices outsioe ihe LTS, subject to excise tax on sweetenecj beverages shaii
use BiR Forrn No. 0605 (Payment Form) wlih the prope:'ATC Code reflected iherein, for ourpcses of paying
excise tax cjue on sweetened beverages. Listed beiow are the corresponding ATC Cooes cn the difierent
classificaiion of Sweetened Bevei"ages, to wit:

ATC Description T'ax Rate BtrR. Form

l

Tax on Sweetened Beverages Fer Liier 2200-s/060s

1. Using purely caloric and non-caloric
sweetener
XBOlO a. Sweeteneci Juice Drinks D6nn
XBO2O b. Sweetened Tea p 6.00
XBO3O c. CarbonatedBeverages :- O.UU
XBO4O C. Fiavored Water F 6.OC
XBO5O e. Energy and Sports Drinks P 5.OC
XBO6O f. Powdered Drinks not classified as Milk, P 6.00
Juice, Tea anC Coi-fee
XBOTO I. Cereal and Grain Beverages P 6,OC
XBOSO h. Other Non-aicchoiic Beverages that P 6.00
contain adcieci sugar

XBO90 Z, Using purely high fruCose corn syrup P 12.00

XBlOO 3, Using pureiy coconul sap sugarand purely Exempt

Steviol Glycosicies

The aforementioned proceciures shali ce in piace untii the Excise Tex Returns for Sweetened
Beverages IBIR Form No. 2200-5 January 2018] are macie availabie fo:- ciownioaiing from the BIR website.
 All excise tax collection, including those from non-LT registered taxoarTers, except from non-metallic
minerais and rnineral products, shall be crediteo to the Excise LT Field Operatrons Division under the Large
Taxpayers Service consistent with the provision set forth under Revenue Memoranoum Or-cjer No. 36-2016
dated -lune 27, 2At6.

Fcr your infor-irration and immeriiate ccmpliance.

,M'-^rq**1
CAESAR R, DULAV
Cornmissioner of Inlernal Revenue

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RECETVED,/

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