TITLE VI - EXCISE TAXES ON CERTAIN GOODS

TITLE VI

EXCISE TAXES ON CERTAIN GOODS
(As Last Amended by RA Nos. 9224, 9334 & 9337) ^[88]

CHAPTER I

GENERAL PROVISIONS

SEC.129. Goods subject to Excise Taxes

SEC. 130. Filing of Return and Payment of Excise Tax on Domestic Products

SEC. 131. Payment of Excise Taxes on Imported Articles

SEC. 132. Mode of Computing Contents of Cask or Package

CHAPTER II

EXEMPTION OR CONDITIONAL TAX-FREE REMOVAL OF CERTAIN ARTICLES

SEC. 133. Removal of Wines and distilled Spirits for Treatment of Tobacco Leaf

SEC. 134. Domestic Denatured Alcohol

SEC. 135. Petroleum Products Sold to International Carriers and Exempt Entities or Agencies

SEC. 136. Denaturation, Withdrawal and Use of Denatured Alcohol

SEC. 137. Removal of Spirits Under Bond for Rectification

SEC. 138. Removal of Fermented Liquors to Bonded Warehouse

SEC. 139. Removal of Damaged Liquors Free of Tax

SEC. 140. Removal of Tobacco Products without Prepayment of Tax

CHAPTER III

EXCISE TAX ON ALCOHOL PRODUCTS

SEC. 141. Distilled Spirits

SEC. 142. Wines

Sec. 143. Fermented Liquor

CHAPTER IV

EXCISE TAX ON TOBACCO PRODUCTS

SEC. 144. Tobacco Products

Sec. 145. Cigars and Cigarettes

SEC. 146. Inspection Fee

SEC. 147. Definition of Terms

CHAPTER V

EXCISE TAX ON PETROLEUM PRODUCTS

SEC. 148. Manufactured Oils and Other Fuels

CHAPTER VI

EXCISE TAX ON MISCELLANEOUS ARTICLES

SEC. 149. Automobiles

CHAPTER VII

EXCISE TAX ON MINERAL PRODUCTS

SEC. 151. Mineral Products

CHAPTER VIII

ADMINISTRATIVE PROVISIONS REGULATING BUSINESS OF PERSONS DEALING IN ARTICLES SUBJECT TO EXCISE TAX

SEC. 152. Extent of Supervision Over Establishments Producing Taxable Output

SEC. 153. Records to be Kept by Manufacturers; Assessment Based Thereon

SEC. 154. Premises Subject to Approval by Commissioner

SEC. 155. Manufacturers to Provide Themselves with Counting or Metering Devices to Determine Production

SEC. 156. Labels and Form of Packages

SEC. 157. Removal of Articles After the Payment of Tax

SEC. 158. Storage of Goods in Internal-revenue Bonded Warehouses

SEC. 159. Proof of Exportation; Exporter's Bond

SEC. 160. Manufacturers' and Importers' Bond

SEC. 161. Records to be Kept by Wholesale Dealers

SEC. 162. Records to be Kept by Dealers in Leaf Tobacco

SEC. 163. Preservation of Invoices and Stamps

SEC. 164. Information to be Given by Manufacturers, Importers, Indentors, and Wholesalers of any Apparatus or Mechanical Contrivance Specially for the Manufacture of Articles Subject to Excise Tax and Importers, Indentors, Manufacturers or Sellers of Cigarette Paper in Bobbins, Cigarette Tipping Paper or Cigarette Filter Tips

SEC. 165. Establishment of Distillery Warehouse

SEC. 166. Custody of Distillery or Distillery Warehouse

SEC. 167. Limitation on Quantity of Spirits Removed from Warehouse

SEC. 168. Denaturing Within Premises

SEC. 169. Recovery of Alcohol for Use in Arts and Industries

SEC. 170. Requirements Governing Rectification and Compounding of Liquors

SEC. 171. Authority of Internal Revenue Officer in Searching for Taxable Articles

SEC. 172. Detention of Package Containing Taxable Articles

Source : http://www.bir.gov.ph/index.php/tax-code.html#title5