REVENUE MEMORANDUM ORDER NO. 1-2018 issued on January 8, 2018 creates the Alphanumeric Tax Code (ATC) for sweetened beverages pursuant to Republic Act No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law), to wit: ATC Description Tax Rate BIR Form XB010 XB020 XB030 XB040 XB050 XB060 XB070 XB080 XB090 XB100 Tax on Sweetened Beverages 1. Using purely caloric and non-caloric sweetener a. Sweetened Juice Drinks b. Sweetened Tea c. Carbonated Beverages d. Flavored Water e. Energy and Sports Drinks f. Powdered Drinks not classified as Milk, Juice, Tea and Coffee g. Cereal and Grain beverages h. Other Non-alcoholic Beverages that contain added Sugar 2. Using purely high fructose corn syrup 3. Using purely coconut sap sugar and purely Steviol Glycosides Per liter ₱ 6.00 ₱ 6.00 ₱ 6.00 ₱ 6.00 ₱ 6.00 ₱ 6.00 ₱ 6.00 ₱ 6.00 ₱ 12.00 Exempt 2200-S/0605