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Date: Jan. 30, 2020, 3:28 p.m.

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Date: 2020-01-30 18:06:24.000000

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Excise Tax for Imported Liquefied Natural Gas in TRAIN Law

Published by Bureau of Internal Revenue(BIR) on Jan. 30, 2020.
Requested from BIR by J. Salvo at 03:28 PM on Jan. 30, 2020.
Purpose: Research for Developing an Investor's Guidebook for Potential Investors (Taxes)
Date of Coverage: 01/01/2018 - 01/30/2020
Tracking no: #BIR-847110856566

J.SALVO Jan. 30, 2020, 3:28 p.m.

Hi BIR, We are currently developing an Investor's Guidebook and would like to ask for clarification if there is Excise Tax for Imported Liquefied Natural Gas (LNG)? So far we have not found any provision in the TRAIN Law nor in any BIR Revenue Regulation for Imported LNG If there is Excise Tax, how much or what is the excise tax rate? We would appreciate your prompt response as stated in your Citizen's Charter for Citizen's queries. Thank you.

P.DIVISION Jan. 30, 2020, 6:06 p.m.

Dear Jessol Salvo, Thank you for your request dated Jan 30, 2020 03:28:55 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Excise Tax for Imported Liquefied Natural Gas in TRAIN Law. We received your request on Jan 30, 2020 03:28:55 PM and will respond on or before Feb 20, 2020 03:28:55 PM, in accordance with the Executive Order's implementing rules and regulations. We shall be endorsing said request to the Chief, Excise LT Regulatory Division for their necessary action and attention. Thank you. Respectfully, Maria Lourdes D. Narvaez FOI Decision Maker

P.DIVISION Feb. 12, 2020, 1:11 p.m.

Dear Jessol Salvo, Thank you for your request dated Jan 30, 2020 03:28:55 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Excise Tax for Imported Liquefied Natural Gas in TRAIN Law. In reply, per attached reply of ACIR Manuel V. Mapoy of the Large Taxpayer Service (LTS) dated February 4, 2020 please be informed that imported Liquified Natural Gas, although classified as petroleum product, is not among those articles enumerated under Title VI Chapter V of the National Internal Revenue Code (NIRC), as amended, and thus EXEMPT from EXCISE TAX. For your information and guidance.. Respectfully, Maria Lourdes D. Narvaez FOI Decision Maker

Attachments:

Jessol Salvo-excise tax on imported liquified natural gas.pdf - Public Information and Education Division - [email protected]

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