REVENUE MEMORANDUM ORDER NO. 16-2018 issued on April 5, 2018 modifies the Alphanumeric Tax Code (ATC) for sweetened beverages pursuant to Republic Act No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Act), to wit: EXISTING (per ATC Handbook) MODIFIED/NEW BIR Form ATC Description Tax Rate Legal Basis Description 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 RA No. 10963 Tax on Sweetened Beverages 1. Using purely caloric sweetener and purely non-caloric sweeteners, a mix of caloric and non-caloric sweeteners but shall not apply to those using high fructose corn syrup 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 or in combination with any caloric or non-caloric sweeteners 3. Using purely coconut sap sugar and purely Steviol Glycosides 2200-S/ 0605