This Circular is hereby issued in order to provide the initial classifications, effective January 1, 2013, of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351, œAn Act Restructuring The Excise Tax On Alcohol And Tobacco Products By Amending Sections 141, 142, 143, 144, 145, 8, 131 And 288 of Republic Act No. 8424, Otherwise Known As The National Internal Revenue Code Of 1997, as amended by Republic Act No. 9334, And For Other Purposes , based on the 2010 price survey of these products conducted by this Bureau. In case of alcohol and/or tobacco products that were introduced after the 2010 price survey but before the effectivity of the said Act, their respective tax classification or rate is based on the suggested net retail price declared in latest sworn statement filed by the local manufacturer or importer, as the case maybe.

Provided, that an additional Circular shall be issued in order to provide for the tax rates for alcohol and tobacco products not otherwise covered by the Annexes^* attached herewith.

All revenue officials concerned are hereby directed to give this Circular as wide a publicity as possible.

(SGD.) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

^* Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.