REPUBLIC OF THE PHILIPPINES BUBEAU OF INMNNAI, Ni;.iI.

i;1:Ui,
DEI'AI{TMENT OF FINANCE *o%:,yg'i^i;: '
BUREAU OF INTERNAL RE\'ENUE 'rAN
ls uf,lh^
QLrezon City RECETVEAL,
Januan', 5. 201 8

REVENUE REGULATIONS NO. 3 ' AD/g

SUBJECT : Providing for the Revised Tax Rates on Tobacco Products Pursuant
to the Provisions of Republic Act No. 10963, otherwise known as
"Tax Reform for Acceleration and Inclusion (TRAIN) Lan"',
Amending for the Purpose Revenue Regulations No. 17-2012

TO All Internal Revenue Olficers and Others Concerned.

SECTION t. SCOPE. - Pursuant to the provisions of Section 244 i"t relation to Section
245 of the National Internal Revenue Code of 1997 (NIRC), as amended and Section 84 of
Republic Act No. 10963, otherwise known as "Tax Reform for Acceleration and lnclusiou
(TRAIN) Law'', these RegLrlations are hereby promulgated to provide Ibr the revised tax
rates on cigalettes, amending cefiain provisions of Revenue Regulations (RR) No. I 7-
2012.

SEC. 2. AMENDATORY PROVISIONS. - The provisions of Section 3 Items B(4) and

B(5) of RR No. l7-2012 is hereby amended as follows:

"SEC. 3. REVISED RATES AND BASES OF THE SPECIFIC TAX. - There

shall be levied, assessed and collected an excise tax on tohacco products, in
accordance with the following schedule:

DATE OF EFFECTIVITY OF TAX RATES

Jan ua ry Jull' I, Januart,l, Januarl'l,
January l,
PRODUCT l, 201 8 2018 until 2020 until 2022 until
2424
until ,lune DecemLrer December Decemtrer
onwards
30.20r8 31,20t9 31,2021 31,2023
xxx
B. TOBACCO PRODUCTS
xxx
Per Pack Per Pack Per Pack Per Pack E,ffective
(4)Cigarettes packed by hand
Php 32.50
Php 35.00 Php 37.-s0 Php 40.00 I 112024. the
specific tax
(5) Cigarettes packed by rate shall be
r.nachine increased by
Php 32.50 Php 35.00 Php 37.50 Php 40.00
496 ever7,
Year
tliereafier
xxx
Reven ue Regul ctl ions lrlo
Page 2 of2

SEC. 4. REPEALING CLAUSE. - All regulations. rulings or orders or portions thereof

not consistent with the provisions o1'these RegLrlations are hereby revoked. repealed or
amended accordingly.

SEC. 5. EFFECTIVITY CLAUSE. - These Regulations shall take effect inrmediatell,

following its publication in a newspaper of gelteral circulatiott.

CARLOS G. DOMINreUEZ
Secretary of Finance
i oooTte
JAt'l 1 1 2018
Recornrnendi ng Approva I :

-AY"x^At'
CAESAR R. DULAY
1 BIiREAU
R
3F IiJIUBNAI BE*EI{'',E
gCOP.DS MGT. DTVIS]iON
tD:40 A.U,
'01245e
Commissioner of Internal Revenue
JAN t5 20tg
,rM*
RE CEtrVEW

BIR TRAIN IRR/RR Drafting Cornnrittee