After reading Imposition of Excise Tax on Removal of Sweetened Beverages Products for Export, read also What is a nonstock corporation?
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Removal of Sweetened Beverages products intended for export from the place of production shall be subject to the payment of the excise tax
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The payment of excise tax due on every removal of sweetened beverages from the place of production shall be for the account of the manufacturers
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After the payment of the tax, the manufacturers may file a claim for excise tax credit
U nder the National Internal Revenue Code, as amended, excise taxes are imposed on two kinds of goods, namely: (a) goods manufactured or produced in the Philippines for domestic sales consumption or for any other disposition; and (b)things imported.
Bureau of Internal Revenue Regulations No. 10-2021 says:
Removal of Sweetened Beverages products intended for export shall be subject to the payment of the excise tax by the manufacturer due on every removal of sweetened beverages from the place of production.
After payment of the tax, the manufacturers at its option may file a claim for excise tax credit or refund pursuant National Internal Revenue Code, as amended; or may avail of a claim for product replenishment scheme in accordance to the prescribed provisions Bureau of Internal Revenue Regulations No. 3-2008 dated January 22,2008, subject to the following terms and conditions:
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A permit shall be per shipment secured from the Bureau of Internal Revenue (BIR) Office where the manufacturer is registered or required to be registered as an excise taxpayer before the product is removed from the place of production;
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The products removed from the place of production shall be directly transported, loaded aboard the international shipping vessel or carrier, and shipped directly to the foreign country of destination without returning to the Philippines;
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Proof of exportation such as, but not limited to, the documents enumerated below, shall be submitted within thirty (30) days from the date of actual date of exportation. However, the concerned BIR Office may, upon written request by the taxpayer-exporter, grant a maximum of 30 days, one-time extension for the submission of such documents for meritorious reasons.
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Export Entry Declaration duly filed with the Bureau of Customs
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Commercial Invoice
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Packing list
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Bill of Lading
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Cargo Manifest, if applicable
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Inward bank remittance in foreign currency acceptable to the Bangko Sentral ng Pilipinas
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Any document showing proof that the products exported have actually arrived and unloaded in the foreign port of destination (e.g., certificate of discharge, import entry declaration duly received by the foreign port of entry, etc.)
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Other necessary documents as may be reasonably required; and
d. The prescribed phrase “EXPORTED FROM THE PHILIPPINES” is printed on each label that is attached or affixed on the primary container in a recognizable and readable manner.
What is the effect if there is failure to submit proof of exportation?
Bureau of Internal Revenue Regulations No. 10-2021 says:
Failure to submit proof of exportation within the prescribed period shall be construed as non-exportation of the particular articles. As a consequence, the same shall be subjected to the corresponding applicable tax, inclusive of penalties.
Also, subsequent issuance of export permits shall not be allowed unless the assessed applicable tax due on such unliquidated export including the applicable penalties shall have been paid. For this purpose, proof of payment of the said assessment shall accompany the subsequent application permit.
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