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THENATIONAL INTERNAL REVENUE CODEOF THE PHILIPPINES[Tax Reform Act of 1997]Republic Act No. 8424AN ACT
AMENDING
THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR
OTHER
PURPOSES
ANNEX A-1LOCAL
DISTILLED
SPIRITS BRANDS PRODUCED FROM SAPOF NIPA,
COCONUT, ETC. COVERED BY SECTION 141 [b]
| BRAND/TYPE
OF SPIRITS[All in
750 ml./Bottle] |
SIZE |
APROOF |
BPROOFLITER PER
BOTTLE |
CRETAIL
PRICE |
DVAT [10%] |
EEXCISE
TAX PER
BOTTLE
[bx8.00] |
FPERCENTAGE
EXCISE
TAX IN RELATION TO RETAIL PRICE [e/c] |
GNET
RETAIL PRICE
[EXCLUDING VAT AND EXCISE TAX] |
| Ginebra
San Miguel (bilog) |
250 ml |
80 |
0.200 |
P10.00 |
P 1.00 |
1.600 |
16.00% |
P7.40 |
| Ginebra
San Miguel (bilog) |
350 ml |
|
0.280 |
13.00 |
1.30 |
2.240 |
17.23% |
9.46 |
| Ginebra
San Miguel (quatro cantos) |
350 ml |
|
0.280 |
14.00 |
1.40 |
2.240 |
16.00% |
10.36 |
| Ginebra
San Miguel (quatro cantos |
700 ml |
|
0.560 |
28.00 |
2.80 |
4.480 |
16.00% |
20.72 |
| Anejo
lRum 65 Flat 5 Years |
375 ml |
80 |
0.300 |
16.50 |
1.65 |
2.400 |
14.55% |
12.45 |
| Anejo
Rum 65 |
375 ml |
65 |
0.240 |
11.50 |
1.15 |
1.920 |
16.70% |
8.43 |
| White
Castle 5 Years |
375 ml |
80 |
0.300 |
21.00 |
2.10 |
2.400 |
11.43% |
16.50 |
| White
Castle Whisky |
750 ml |
80 |
0.600 |
42.00 |
4.20 |
4.800 |
11.43% |
33.00 |
| Cherry
Brandy |
750 ml |
65 |
0.488 |
34.50 |
3.45 |
3.900 |
11.30% |
27.15 |
| Tanduay
Rhum 5 Years |
375 ml750 ml |
80 |
0.3000.600 |
11.7534.25 |
1.183.43 |
2.4004.800 |
20.43%14.01% |
8.1826.03 |
| Tondena
Manila Rum Silver LN |
750 ml |
80 |
0.600 |
44.50 |
4.45 |
4.800 |
10.79% |
35.25 |
| Cooler |
300 ml |
20 |
0.060 |
18.50 |
1.85 |
0.480 |
2.59% |
16.17 |
|
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