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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 C-2
 
 MFTR 
 BRAND 
 RETAIL PRICE 
NET OF VAT
AND AVT
 ST
 MAX
 %
INCREASE 
FIRST YEAR
 REVENUE
COLLECTION
 INCREMENT 
REVENUE
TOTAL
11,414,082,751
1,201,533,316
High Priced Brands
67,261,844
243,001
56,657,798
0
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
RPT in cans 330ml (24)  
Premium Bottles 355ml (24)  
Premium Can 330ml (24)
26.20
37.17
42.24
12.30
12.30
12.30
12.52
18.50
19.91
0.00%
0.00%
0.00%
54,017,143
1,520,873
1,119,762
0
0
0
10,604,046
243,001
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc 
Carlsberg Beer Can 320ml (24)  
Stag Beer in Cans 330ml (24)  
Beer In Cans 330ml (24)
26.10
24.32
22.92
12.30
12.30
12.30
13.43
12.40
12.30
0.00%
0.00%
8.29%
4,395,010
3,036,099
3,172,937
0
0
243,001
Medium Priced Brands
7,698,510,882
986,165,028
7,674,770,708
983,957,777
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
Super Dry 355 ml. (24)  
Keg 30 liters  
Keg 50 liters  
Grande 1000 ml. (6)  
Pale Pilsen 320 ml. (24)  
Cerveza Negra 320 ml. (24)  
Blue Ice
20.36
17.38
17.38
16.34
14.75
16.27
16.68
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.36
9.30
9.30
9.30
9.30
9.30
9.30
0.00%
17.69%
17.69%
12.08%
22.72%
11.35%
19.23%
30,579,929
34,056,284
117,990,960
5,493,364,759
1,967,425,416
1,889,165
29,464,195
0
5,119,428
17,736,706
591,865,751
364,291,029
192,573
4,752,290
23,740,174
2,207,251
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Carlsberg Beer 330 ml. (24)  
Carlsberg Draft Keg 30 liters  
Carlsberg Draft Keg 15 liters  
Labatt Ice Beer 330 ml.
16.01
17.68
17.68
19.09
9.30
9.30
9.30
9.30
9.30
9.30
9.30
9.98
16.72%
22.24%
22.24%
0.00%
10,472,705
3,861,360
26,226
9,379,884
1,499962
702,518
4,771
0
Low Priced Brands
3,648,310,025
215,125,287
2,033,543,979
92,419,938
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
San Miguel Corp.
Gold Eagle 320 ml. (24)  
Mucho 750 ml. (6)  
Red Horse 500 ml. (12)  
RH Stallion 320 ml. (24)  
Texas
11.39
13.88
13.95
13.73
12.37
6.30
6.30
6.30
6.30
6.30
6.30
6.30
7.07
6.80
6.30
5.85%
11.46%
0.00%
0.00%
12.06%
503,671,058
622,937,782
868,238,576
33,822,819
4,873,743
27,821,830
64,073,600
0
0
524,508
1,614,766,046
122,705,349
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Asia Brewery, Inc.
Beer Pale Pilsen 320ml (24)  
Stag Beer 320ml (24)  
Manila Beer Litro 1000ml (6)  
Beer Macho 1000ml (6)  
Super Max 1000ml (6)  
Admiral Beer 500ml (6)  
Stag Beer 330ml (24)  
Colt 45 500ml  
Colt 45 1000ml  
Stag Jumbo  
Beer 750
11.26
12.42
12.61
10.83
12.61
12.25
13.81
14.31
13.63
13.01
12.83
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
6.30
9.15%
3.65%
13.15%
8.25%
13.15%
13.15%
3.65%
0.00%
0.00%
3.65%
8.02%
532,653,370
18,405,274
39,335,096
910,082,212
4,874,386
1,210
58,783,548
32,254,148
1,648,291
9,609,062
7,119,450
44,641,425
648,567
4,570,364
69,339,597
566,357
141
2,071,420
0
0
338,605
528,873
San Miguel Corp.  
% to Total  
Asia Brewery, Inc.  
% to Total
9,764,972,484
85.55%
1,649,110,266
14.45%
1,076,377,715
89.58%
125,155,601
10.42%



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