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PRESIDENTIAL DECREE NO. 1155
PRESIDENTIAL DECREE NO. 1155
- AMENDING SectionS 133, 134, AND 135 OF THE NATIONAL INTERNAL REVENUE
CODE, AS AMENDED, SO AS TO INCREASE THE RATES OF SPECIFIC TAX ON
DISTILLED SPIRITS, WINES AND FERMENTED LIQUORS
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WHEREAS,
the existing rates of specific tax on distilled spirits, wines and
fermented liquors in the country are still low compared to similar
taxes levied in foreign countries;chanroblesvirtualawlibrary
WHEREAS, the rates of specific tax on distilled spirits, wines and
fermented liquors offer a convenient source of additional tax revenues
because these are non-essential products:cralaw:red
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 the following:cralaw:red
Section 1. Sections 133, 134 and 135 of the National
Internal Revenue Code, as amended, are hereby further amended to read
as follows:cralaw:red
"Sec. 133. Specific tax on distilled spirits. — On
distilled spirits there shall be collected, subject to the provisions
of section one hundred and twenty-eight of this code, except as
hereinafter provided, specific taxes as follows: chanroblesvirtualawlibrary
"(a) If produced domestically from locally produced
raw materials, per proof liter, one peso and ten centavos: Provided,
That if produced in a pot still or other similar primary distilling
apparatus, by a distiller producing not more than one hundred liters a
day, containing not more than fifty per centum of alcohol by volume,
per proof liter, seventy-eight centavos;chanroblesvirtualawlibrary
"(b) If imported or produced from imported raw
materials, per proof liter, twenty-seven pesos and fifty centavos.
"This tax shall be proportionally increased for any of the spirits
taxed over proof spirits, and the tax shall attach to this substance as
soon as it is in existence as such, whether it be subsequently
separated as pure or impure spirits, or be immediately or at any
subsequent time transformed into any other substances either in process
of original production or by any subsequent process.
"Spirits" or "distilled spirits" is the substance known as ethyl
alcohol, ethanol, or spirits of wine, including all dilutions and
mixtures thereof, from whatever source by whatever process produced,
and shall include whisky, brandy, rum, gin and vodka, and other similar
products or mixtures.
"Proof spirits" is liquor containing one-half of its volume of alcohol
of a specific gravity of seven thousand nine hundred and thirty-nine
ten thousandths at fifteen decrees centigrade. A proof liter means a
liter of proof spirits."
"Sec. 134. Specific tax on wines. — On wines and
imitation wines there shall be collected per liter of volume capacity,
the following taxes:cralaw:red
"(a) Sparkling wines, regardless of proof, twelve
pesos; if imported, twenty-six pesos and forty centavos;chanroblesvirtualawlibrary
"(b) Still wines containing fourteen per centum of
alcohol or less (except those manufactured from locally grown raw
materials), one peso; if imported, two pesos and twenty-centavos; and
"(c) Still wines containing more than fourteen per
centum of alcohol, two pesos; if imported, four pesos and forty
centavos.
"Imitation wines containing more than twenty-five per centum of alcohol
shall be taxed as distilled spirits." chanroblesvirtualawlibrary
"Sec. 135. Specific tax on fermented liquors. — On
beer, lager beer, ale, porter, and other fermented liquors (except
tuba, basi, tapuy and similar domestic fermented liquor), there shall
be collected, on each liter of volume capacity, fifty centavos:
Provided, That if the fermented liquor is imported the tax shall be
increased by one hundred per centum."
Section 2. This Decree shall take effect immediately.
DONE IN THE CITY OF MANILA,
this 3rd day of June in the year of Our Lord, Nineteen Hundred and
Seventy-Seven.
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