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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


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ANNEX A-3
DISTILLED SPIRITS BRANDS PRODUCED FROM GRAINS,
CEREALS AND GRAINS COVERED BY SECTION 141 [b]
 
   
BRAND/TYPE OF SPIRITS
[All in 750 ml./Bottle]
TYPE
A
PROOF
B
PROOF
LITER PER BOTTLE [ax.75]
C
RETAIL PRICE
[PhP]
D
VAT [10%]
[PhP]
E
EXCISE TAX 
PER BOTTLE
F
PERCENTAGE EXCISE TAX IN RELATION TO RETAIL PRICE [e/c]
G
NET RETAIL PRICE [EXCLUDING VAT AND EXCISE TAX]
[PhP]
I. Premium [High-Priced] (b x P300)
Martell XO  
Johnny Walker Blue Label  
Carlos I  
Old Parr  
Swing  
Glenlivet  
Johhny Walker
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
80
86
80
86
86
86
86
0.600
0.645
0.600
0.645
0.645
0.645
0.645
3,500.00
3,500.00
948.25
850.00
850.00
817.65
800.00
350.00
350.00
94.83
85.00
85.00
81.77
80.00
180.00
193.50
180.00
193.50
193.50
193.50
193.50
    5.143%
    5.529%
    18.982%
    22.765%
    22.765%
    23.665%
    24.188%
2,970.00
2,956.50
673.43
571.50
571.50
542.39
526.50
II. De-Luxe [Medium Priced]  (b x P150)
Cardhu  
St. George  
Teachers  
Canadian Club  
Chivas Regal  
Cutty Sark  
Black Label  
Asbach Urali  
Something Special  
Famous Gruise  
Balantines  
Bush Mills  
J&B  
Red Label  
Jim Beam  
Black and White  
White Rose
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Brandy
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
Whisky
80
80
86
80
86
86
86
70
86
86
86
86
86
86
86
86
86
0.600
0.600
0.645
0.600
0.645
0.645
0.645
0.525
0.645
0.645
0.645
0.645
0.645
0.645
0.645
0.645
0.645
772.75
750.00
701.60
668.20
635.00
632.50
620.00
480.00
450.00
426.00
423.50
416.50
405.50
370.00
360.00
340.00
330.00
77.28
75.00
70.16
66.82
63.50
63.25
62.00
48.00
45.00
42.60
42.35
41.65
40.55
37.00
36.00
34.00
33.00
90.00
90.00
96.75
90.00
96.75
96.75
96.75
78.75
96.75
96.75
96.75
96.75
96.75
96.75
96.75
96.75
96.75
11.647%
12.000%
13.790%
13.469%
15.236%
15.296%
15.605%
16.406%
21.500%
22.711%
22.845%
23.229%
23.859%
26.149%
26.875%
28.456%
29.318%
605.48
585.00
534.69
511.38
474.75
472.50
461.25
353.25
308.25
286.65
284.40
278.10
268.20
236.25
227.25
209.25
200.25
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