,

ChanRobles Virtual Law Library






CHANROBLES VIRTUAL LAW LIBRARY




Chan Robles Virtual Law Library


Bookmark and Share

Philippine Tax Update - Chan Robles Virtual Law Library


   
THE
NATIONAL INTERNAL REVENUE CODE
OF THE PHILIPPINES
[Tax Reform Act of 1997]
Republic Act No. 8424
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES


Read the full text of the




ANNEX A-2
LOCAL DISTILLED SPIRITS BRANDS PRODUCED FROM SAP
OF NIPA, COCONUT, ETC. COVERED BY SECTION 141 [b]
 
BRAND/TYPE OF SPIRITS
[All in 750 ml./Bottle]
SIZE
A
PROOF
B
PROOF
LITER PER BOTTLE
C
RETAIL PRICE
D
VAT [10%]
E
EXCISE TAX 
PER BOTTLE  [bx8.00]
F
PERCENTAGE EXCISE TAX IN RELATION TO RETAIL PRICE [e/c]
G
NET RETAIL PRICE [EXCLUDING VAT AND EXCISE TAX]
Emperador Brandy
187ml 
375 ml 
750 ml
80
80
80
P 0.150 
0.300
0.600
P12.50
19.50
38.50
P 1.25
1.95
3.85
1.200
2.400
4.800
9.60%
12.31%
12.47%
   P 10.05 
15.15
29.85
Napoleon VSOP
375 ml 
750 ml
84
84
0.315
0.630
71.00
145.00
P 7.10 
14.50
2.520
5.040
 3.55%
 3.48%
   61.38 
125.46
Napoleon 5 years
375 ml
84
0.315
18.50
1.85
2.520
13.62%
  14.13
VOS Brandy 5 years
375 ml
80
0.300
19.00
1.90
2.400
12.63%
 14.70
VOS Brandy Special Edition
375 ml
00
0.300
17.50
1.75
2.400
13.71
 13.35
White Castle Whiskey
187 ml 
375 ml 
750 ml
80
80
80
0.149
0.300
0.600
12.25
21.00
42.00
1.23
2.10
4.20
1.192
2.400
4.800
 9.73%
11.43%
11.43%
 9.83
16.50
33.00
Manila Tondena Rhum
750 ml
80
0.600
44.50
4.45
4.800
10.79%
35.25
Manila Tondena Gold
750 ml
80
0.600
44.50
4.45
4.800
10.79%
35.25
Gilbey's Gin
1 liter 
750 ml
90
0.900
0.675
114.50
89.50
11.45
8.95
7.200
5.400
6.29%
6.03%
95.85
75.15
Tanduay ESQ
375 ml 
750 ml
65
0.243
0.467
11.50
23.00
1.15
2.30
1.944
3.736
16.90%
16.24%
  8.41
 16.96
Tanduay White
375 ml 
750 ml
80
0.300
0.600
11.50
23.00
1.15
2.30
2.400
4.800
20.87%
20.87%
  7.95
 15.90
Tanduay Rhum 65
375 ml 
750 ml
65
0.240
0.487
11.50
23.00
1.15
2.30
1.920
3.896
16.70%
16.94%
  8.43
 16.80



Back to Top  -  Back to Home  -  Back to Tax Index  -  Back to NIRC Index
 chanroblesvirtualawlibrary

Since 19.07.98