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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-4
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
(bx75.00) 
F
PERCENTAGE EXCISE TAX IN RELATION TO RETAIL PRICE [e/c]
 
G
NET RETAIL PRICE [EXCLUDING VAT AND EXCISE TAX]
[PhP]
III. Standard [Low-Priced]                
Vat 69  
White Mackay  
Napoleon  
Passport Scotch  
Fundador  
Scottish Leader  
Smirnoff  
Veterano Osborne  
Cossack  
Borzoi  
Vonnie Clyde  
John Lint  
Loyal Lodge  
Wolfschmt  
Rossia  
Gordon Gin  
 
Whisky  
Whisky  
Brandy  
Whisky  
Brandy  
Whisky  
Vodka  
Brandy  
Vodka  
Vodka  
Whisky  
Whisky  
Whisky  
Vodka  
Vodka  
Gin
86
86
84
86
72
80
80
72
86
80
80
80
80
80
80
90
0.645
0.645
0.630
0.645
0.540
0.600
0.600
0.540
0.645
0.600
0.600
0.600
0.600
0.600
0.600
0.675
300.00
290.00 276.50
275.00
269.50
267.00
264.00
235.00
225.00
220.00
180.00 178.00
161.00 155.00 142.00 86.60
30.00
29.00
27.65
27.50
26.95
26.70
26.40
23.50 22.50
22.00
18.00 17.80
16.10
15.50
14.20
 8.66
48.38
48.38
47.25
48.38
40.50
45.00
45.00
40.50
48.38
45.00
45.00
45.00
45.00
45.00
45.00
50.63
16.125%
16.681%
17.089%
17.591%
15.028%
16.854%
17.045%
17.234% 
21.500%
20.455%
25.000%
25.281%
27.950%
29.032%
31.690%
58.458%
221.63
212.63
201.60
199.13
202.05
195.30
192.60
171.00
154.13
153.00
117.00
115.20
99.90
94.50
82.80
27.32
 



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