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BATAS PAMBANSA BLG. 4 - AN ACT
PROVIDING FOR THE UPWARD REVISION OF THE SPECIFIC TAXES ON ALCOHOLIC
BEVERAGES AND AMENDING, FOR THE PURPOSE, SECTIONS 145 AND 147 OF THE
NATIONAL INTERNAL REVENUE CODE OF 1977, AS AMENDED
Section 1.
"Sec. 145.
"(a)
"(b)
"This tax shall be proportionally increased for any strength 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
the 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 dilution 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, except compounded
liquors taxed under Sec. 146 of this Code.
"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 degrees centigrade. A proof liter means a
liter of proof spirits."
"Sec. 147.
Sec. 2.
Approved: August 26,
1978.
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