MGA BATAS PAMBANSA

"Section 146. Specific tax on wines and compounded liquors. — On wines, imitation wines and compounded liquors, there shall be collected, per liter of volume capacity, the following taxes:

"(a) Sparkling wines, regardless of proof, twelve pesos; if imported, twenty-six pesos and forty centavos;

"(b) Still wines containing fourteen per centum of alcohol or less (except those manufactured from locally grown raw materials), one peso; if imported, two pesos and twenty centavos;

"(c) Still wines containing more than twenty-five per centum of alcohol, two pesos; if imported, four pesos and forty centavos; 

"Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits;

"(d) Compounded liquors containing seventeen and one-half per centum of alcohol, or less, forty-eight centavos;

"(e) Compounded liquors containing more than seventeen and one-half  per centum of alcohol, but not more than twenty-five per centum thereof, sixty-seven centavos;

"(f) Compounded liquors containing more than twenty-five per centum of alcohol, but more than thirty-two and one-half  per centum  thereof, eighty-six centavos; 

"(g) Compounded liquors containing more than thirty-two and one-half  per centum of alcohol, but not more than forty per centum thereof, one peso and five centavos; and

"(h) Compounded liquors containing more than forty per centum of alcohol, one peso and thirty-three centavos.

"In computing the specific tax on compounded liquors as prescribed under subparagraphs (d), (e), (f), (g) and (h) of this Section, the amount of specific tax paid on the distilled spirits used in the compounding of such intoxicating beverage shall be credited against the tax due on the compounded liquors herein defined and the tax shall attach to compounded liquors as soon as they are in existence as such.

"For the purpose of this Section, "compounded liquors' shall include any intoxicating beverage whatever, concocted by or resulting from the mixture of or addition to distilled spirits, either before or after rectification, of any coloring matter, flavoring extract or essence or other kind of wine, liquor or other ingredient."