TITLE VIEXCISE
TAXES
ON CERTAIN GOODS
CHAPTER
IIIEXCISE
TAX
ON ALCOHOL PRODUCTS
SEC.
141. Distilled Spirits. -
On distilled spirits, there shall be collected, subject to the
provisions
of Section 133 of this Code, excise taxes as follows:
(a) If produced from
the sap of nipa, coconut, cassava, camote, or buri palm or from the
juice,syrup or sugar of the cane, provided such materials are produced
commercially
in thecountry where they are processed into distilled spirits, per proof
liter,
Eight pesos (P8.00):Provided, That if produced in a pot still or other similar primary
distilling apparatus by adistiller producing not more than one hundred (100) liters a day,
containing
not more thanfifty percent (50%) of alcohol by volume, per proof liter, Four pesos
(P4.00);
(b) If produced from
raw materials other than those enumerated in the preceding paragraph,the tax shall be in accordance with the net retail price per bottle of
seven hundred fiftymilliliter (750 ml.) volume capacity (excluding the excise tax and the
value-added tax)as follows:
(1) Less than Two
hundred
and fifty pesos (P250) - Seventy-five pesos (P75), per proof liter;
(2) Two hundred and
fifty pesos (P250) up to Six hundred and Seventy-Five pesos(P675) - One hundred and fifty pesos (P150), per proof liter; and
(3) More than Six
hundred
and seventy-five pesos (P675) - Three hundred pesos (P300),per proof liter.
(c) Medicinal
preparations,
flavoring extracts, and all other preparations, except toiletpreparations, of which, excluding water, distilled spirits for the
chief
ingredient, shall besubject to the same tax as such chief ingredient.
This tax shall be proportionally
increased for any strength of the spirits taxed over proof spirits, and
the tax shall attach to this substance as soon as it is in existence as
such, whether it be subsequently separated as pure or impure spirits,
or
transformed into any other substance either in the process of original
production or by any subsequent process.
"Spirits or distilled
spirits" is the substance known as ethyl alcohol, ethanol or
spirits
of wine, including all dilutions, purifications and mixtures thereof,
from
whatever source, by whatever process produced, and shall include
whisky,
brandy, rum, gin and vodka, and other similar products or mixtures.cralaw:red
"Proof spirits"
is liquor containing one-half (1/2) of its volume of alcohol of a
specific
gravity of seven thousand nine hundred and thirty-nine thousandths
(0.7939)
at fifteen degrees centigrade (15O
C).
A "proof liter" means a liter of proof spirits.cralaw:red
The rates of tax imposed
under this Section shall be increased by twelve percent (12%) on
January
1, 2000.cralaw:red
New brands shall be
classified according to their current "net retail price".
For the above purpose,
"net retail price" shall mean the price at which the distilled
spirit
is sold on retail in ten (10) major supermarkets in Metro Manila,
excluding
the amount intended to cover the applicable excise tax and the
value-added
tax as of October 1, 1996.cralaw:red
The classification of
each brand of distilled spirits based on the average net retail price
as
of October 1, 1996, as set forth in Annex "A", shall remain in
force
until revised by Congress.
SEC.
142. Wines. -
On wines, there shall be collected per liter of volume capacity, the
following
taxes:
(a) Sparkling
wines/champagnes
regardless of proof, if the net retail price per bottle(excluding the excise tax and value-added tax) is:
(1) Five hundred
pesos
(P500) or less - One hundred pesos (P100); and
(2) More than Five
hundred pesos (P500) - Three hundred pesos (P300).
(b) Still wines
containing
fourteen percent (14%) of alcohol by volume or less, Twelvepesos (P12.00); and
(c) Still wines
containing
more than fourteen percent (14%) but not more than twenty-fivepercent (25%) of alcohol by volume, Twenty-four pesos (P24.00).
Fortified wines containing
more than twenty-five percent of alcohol by volume shall be taxed as
distilled
spirits. "Fortified wines" shall mean natural wines to which
distilled
spirits are added to increase their alcoholic strength.
The rates of tax imposed
under this Section shall be increased by twelve percent (12%) on
January
1, 2000.cralaw:red
New brands shall be
classified according to their current net retail price.cralaw:red
For the above purpose,
"net retail price" shall mean the price at which wine is sold on
retail in ten (10) major supermarkets in Metro Manila, excluding the
amount
intended to cover the applicable excise tax and the value-added tax as
of October 1, 1996.cralaw:red
The classification of
each brand of wines based on its average net retail price as of October
1, 1996, as set forth in Annex "B", shall remain in force until
revised by Congress.
SEC.
143. Fermented Liquor. -
There shall be levied, assessed and collected an excise tax on beer,
lager
beer, ale, porter and other fermented liquors except tuba, basi, tapuy
and similar domestic fermented liquors in accordance with the following
schedule:
(a) If the net retail
price (excluding the excise tax and value-added tax) per liter of volumecapacity is less than Fourteen pesos and fifty centavos (P14.50), the
tax
shall be Sixpesos and fifteen centavos (P6.15) per liter;
(b) If the net retail
price (excluding the excise tax and the value-added tax) the per liter
ofvolume capacity is Fourteen pesos and fifty centavos (P14.50) up to
Twenty-two
pesos(P22.00), the tax shall be Nine pesos and fifteen centavos (P9.15) per
liter;
(c) If the net retail
price (excluding the excise tax and the value-added tax) per liter of
volumecapacity is more than Twenty-two pesos (P22.00), the tax shall be
Twelve
pesos andfifteen centavos (P12.15) per liter.
Variants of existing brands
which are introduced in the domestic market after the effectivity of
Republic
Act No. 8240 shall be taxed under the highest classification of any
variant
of that brand.
Fermented liquor which
are brewed and sold at micro-breweries or small establishments such as
pubs and restaurants shall be subject to the rate in paragraph (c)
hereof.cralaw:red
The excise tax from
any brand of fermented liquor within the next three (3) years from the
effectivity of Republic Act No. 8240 shall not be lower than the tax
which
was due from each brand on October 1, 1996.cralaw:red
The rates of excise
tax on fermented liquor under paragraphs (a), (b) and (c) hereof shall
be increased by twelve percent (12%) on January 1, 2000.cralaw:red
New brands shall be
classified according to their current net retail price.cralaw:red
For the above purpose,
"net retail price" shall mean the price at which the fermented
liquor
is sold on retail in twenty (20) major supermarkets in Metro Manila
(for
brands of fermented liquor marketed nationally) excluding the amount
intended
to cover the applicable excise tax and the value-added tax. For brands
which are marketed only outside Metro Manila, the "net retail price"
shall mean the price at the which the fermented liquor is sold in five
(5) major supermarkets in the region excluding the amount intended to
cover
the applicable excise tax and the value-added tax.cralaw:red
The classification of
each brand of fermented liquor based on its average net retail price as
of October 1, 1996, as set forth in Annex "C", shall remain in
force
until revised by Congress.cralaw:red
"A variant of brand"
shall refer to a brand on which a modifier is prefixed and/or suffixed
to the root name of the brand and/or a different brand which carries
the
same logo or design of the existing brand.cralaw:red
Every brewer or importer
of fermented liquor shall, within thirty (30) days from the effectivity
of R. A. No. 8240, and within the first five (5) days of every month
thereafter,
submit to the Commissioner a sworn statement of the volume of sales for
each particular brand of fermented liquor sold at his establishment for
the three-month period immediately preceding.cralaw:red
Any brewer or importer
who, in violation of this Section, knowingly misdeclares or
misrepresents
in his or its sworn statement herein required any pertinent data or
information
shall be penalized by a summary cancellation or withdrawal of his or
its
permit to engage in business as brewer or importer of fermented liquor.cralaw:red
Any corporation, association
or partnership liable for any of the acts or omissions in violation of
this Section shall be fined treble the amount of deficiency taxes,
surcharge,
and interest which may be assessed pursuant to this Section.cralaw:red
Any person liable for
any of the acts or omissions prohibited under this Section shall be
criminally
liable and penalized under Section 254 of this Code. Any person who
willfully
aids or abets in the commission of any such act or omission shall be
criminally
liable in the same manner as the principal.
If the offender is not
a citizen of the Philippines, he shall be deported immediately after
serving
the sentence, without further proceedings for deportation.