RR No. 1-2025 — Further amending Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by Motor Vehicle Manufacturer/Assembler/Importer as basis for the BIR to determine whether the automobiles subject to Excise Tax exemption are hybrid or purely electric vehicles pursuant to the provisions of Republic Act No. 10963 (TRAIN Law) (Date Posted: January

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG

REVENUE REGULATIONS NO..0 0 1 - 2 0 2 5

SUBJECT Further Amending Section 9 of Revenue Regulations No. 25-2003

Y. ..DANIEL KAHULUGAN AOI TIME: BUREAU OFINTERNAt REVENUE Relative to the Documentary Requirements to be Submitted by ECORDS MANSEFMENT DIVSION JAN 06 2025 L 61 Lh X Motor Vehicle Manufacturer/Assembler/Importer as Basis for the Subject to Excise Tax Exemption are Hybrid or Purely Electric Bureau of Internal Revenue to Determine Whether the Automobiles Vehicles pursuant to the Provisions of Republic Act No. 10963, Otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law

TO All Revenue Officers and Others Concerned

promulgated to further amend Section 9 of Revenue Regulations (RR) No. 25-2003, as Republic Act No. 10963, otherwise known as the "TRAIN Law", these Regulations are hereby amended by Section 3 of RR No. 24-2018, providing for the Department of Environment and Natural Resources -- Environment Management Bureau (DENR-EMB) to determine whether pursuant to the provisions of TRAIN Law. National Internal Revenue Code of 1997 (NIRC), as amended, in relation to Section 84 of the the automobiles subject to excise tax exemption are hybrid vehicles or purely electric vehicles SECTION 1. Scope. - Pursuant to the provisions of Sections 244 and 245 of the

as originally assigned by RR No. 5-2018. procedures for the processing of the request for tax exemption of Hybrid or Purely Electric Vehicles. Currently, RR No. 25-2003, as amended by RR No. 24-2018, assigns the determination of whether an automobile is Hybrid or Purely Electric to DENR-EMB by recognizing the Certificate of Conformity (COC) and Certificate of Non-Coverage (CONC) (BIR). During the inter-agency consultation called by the Department of Finance with representatives from Department of Energy (DOE), DENR-EMB, and BIR, DOE proposed that the determination of whether an automobile is Hybrid or Purely Electric be reverted to the DOE they issue as the basis for the classification of automobiles by the Bureau of Internal Revenue SECTION 2. Purpose of Regulations. - To amend/revise the guidelines and

of RR No. 25-2003, as amended, is further amended to read as follows: SECTION 3. Further Amending Section 9 (E) of RR No. 25-2003. - Section 9 (E)

automobiles from the place of production or from customs custody, subject to certain conditions. following removals of locally manufactured/assembled or release of imported respectively, are exempt from the payment of the appropriate excise taxes. "SEC. 9. TAX-EXEMPT REMOVALS OF AUTOMOBILES. The

2. XXX

BiR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

XXX XXX XXX

ELECTRIC VEHICLES (PHEV), AND HYBRID ELECTRIC VEHICLES (HEV). E. PURELY ELECTRIC VEHICLES SHALL BE EXEMPT FROM THE EXCISE TAX ON AUTOMOBILES. HYBRID VEHICLES SHALL BE SUBJECT TO FIFTY PERCENT (50%) OF THE APPLICABLE EXCISE TAX. PRIOR TO THE REMOVAL OF THE AUTOMOBILES FROM THE MANUFACTURINGPLANTOR COMMISSIONER OF INTERNAL REVENUE (CIR), SHALL REFER TO THE ELECTRIC VEHICLE RECOGNITION LIST PUBLISHED BY THE DEPARTMENT OF ENERGY(DOE), WHICH CONTAINSTHE INFORMATION AND CLASSIFICATION FOR BATTERY ELECTRIC VEHICLES (PURELY ELECTRIC VEHICLES/BEV), PLUG-IN HYBRID CUSTOMS CUSTODY, THE

POST-VERIFICATION ASSESSMENT OF THE AUTOMOBILES. EXCISE TAX, RESPECTIVELY, ON THE BASIS OF THE DOE'S LIST OF RECOGNIZED ELECTRIC VEHICLES, PUBLISHED ON ITS WEBSITE AUTOMOBILE IS EXEMPT FROM EXCISE TAX OR SUBJECT TO 50% WITHOUT PREJUDICE TO THE BIR'S AUTHORITY TO CONDUCT ANY THE BIR SHALL MAKE A DETERMINATION WHETHERTHE

OF AN UPDATED LIST OF RECOGNIZED ELECTRIC VEHICLES." FOR PURPOSES'OF KEEPING UP TO DATE WITH THE LATEST PUBLICATIONS OF THE LIST OF RECOGNIZED ELECTRIC VEHICLES THE DOE SHALL FURNISH THE BIR WITH A CERTIFIED TRUE COPY

memorandum circulars or any other issuances inconsistent with these Regulations are hereby revoked, repealed or amended accordingly. SECTION 4. Repealing clause. -- The provisions of any revenue regulations, revenue

publication with the Official Gazette or the BIR Website, whichever comes first. SECTION 5. Effectivity. - These Regulations shall take effect immediately upon

IECTO

Recommeng g Approval Sectctar 0 9-202 Yof Finance 1e

missioner of Internal Revenue

6 RECORDS MANAGEMENT DIVISION UREAU OF INTERNAL REVENU 3

JAN 0 6 2925

BDANIELAHNGANTM3