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PRESIDENTIAL DECREE NO. 1089
PRESIDENTIAL DECREE NO. 1089
- PRESCRIBING THE SPECIFIC TAX ON DISTILLED SPIRITS OR ALCOHOL TO BE
USED FOR BLENDING WITH GASOLINE OR OTHER MOTOR FUELS FOR MOTIVE POWER
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WHEREAS, in
view of escalating crude oil and petroleum prices, it is necessary that
indigenous sources of energy be used to the fullest extent possible;chanroblesvirtualawlibrary
WHEREAS, one of the feasible alternatives is the preparation of an
admixture of alcohol and motor gasoline for use in motive power;chanroblesvirtualawlibrary
WHEREAS, the taxation of distilled spirits or alcohol for the
manufacture of intoxicating beverages is imposed for sumptuary reasons
which is different from the purpose in taxing alcohol for blending with
motor gasoline for motive power such that the latter alcohol shall pay
the equivalent rate of specific tax on motor gasoline so that all motor
fuels shall contribute equally to the cost of construction, maintenance
and repair of highways and bridges; chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution, do hereby
order and decree, as part of the law of the land, the following :cralaw:red
Section 1. The provisions of any law to the contrary
notwithstanding, ethyl alcohol, denatured alcohol or any distilled
spirits, whether rectified or absolute, if produced domestically from
locally produced raw materials, and when removed from the place of
production or distillery plant by the manufacturer thereof for delivery
to oil companies for use by the latter for blending with motor gasoline
or other motor fuels to be used for motive power, shall, regardless of
proof or alcoholic strength, be subject to specific tax at the same
rate as the specific tax on automotive gasoline of the higher octane
rating, more commonly known as "premium", "special", "extra" or "boron"
gasoline or by some other name of similar meaning or descriptive
intent: Provided, That if denatured alcohol for motive power taxable
under Section 142(d) of the National Internal Revenue Code, as amended,
shall be further mixed, blended or processed with motor gasoline or
other motor fuels as contemplated under this Decree, such denatured
alcohol shall be subject to specific tax at the same rate as the tax on
motor gasoline of the higher octane rating in lieu of the rate of the
tax prescribed under Section 142(d) of the same Code: And, Provided,
further, That if rectified or ethyl alcohol, regardless of proof or
alcoholic strength, is to be blended with motor gasoline or other motor
fuels for motive power as authorized by this Decree, such alcohol must
first be suitably denatured and rendered unfit for the manufacture of
intoxicating beverages before removal from the distillery, rectifying
plant or place of production.
Section 2. The Secretary of Finance, upon
recommendation of the Commissioner of Internal Revenue, shall
promulgate appropriate rules and regulations to implement this Decree.
Section 3. This Decree shall take effect upon the
issuance of rules and regulations.
DONE in the City of Manila,
this 8th day of February, in the year of Our Lord, nineteen hundred and
seventy-seven.
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