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-2LOCAL
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] |
Emperador Brandy |
187ml 375 ml 750 ml |
808080 |
P 0.150 0.3000.600 |
P12.5019.5038.50 |
P 1.251.953.85 |
1.2002.4004.800 |
9.60%12.31%12.47% |
P
10.05 15.1529.85 |
Napoleon VSOP |
375 ml 750 ml |
8484 |
0.3150.630 |
71.00145.00 |
P 7.10 14.50 |
2.5205.040 |
3.55% 3.48% |
61.38 125.46 |
Napoleon 5 years |
375 ml |
84 |
0.315 |
18.50 |
1.85 |
2.520 |
13.62% |
14.13 |
VOS Brandy 5
years |
375 ml |
80 |
0.300 |
19.00 |
1.90 |
2.400 |
12.63% |
14.70 |
VOS Brandy
Special Edition |
375 ml |
00 |
0.300 |
17.50 |
1.75 |
2.400 |
13.71 |
13.35 |
White Castle
Whiskey |
187 ml 375 ml 750 ml |
808080 |
0.1490.3000.600 |
12.2521.0042.00 |
1.232.104.20 |
1.1922.4004.800 |
9.73%11.43%11.43% |
9.8316.5033.00 |
Manila Tondena
Rhum |
750 ml |
80 |
0.600 |
44.50 |
4.45 |
4.800 |
10.79% |
35.25 |
Manila Tondena
Gold |
750 ml |
80 |
0.600 |
44.50 |
4.45 |
4.800 |
10.79% |
35.25 |
Gilbey's Gin |
1 liter 750 ml |
90 |
0.9000.675 |
114.5089.50 |
11.458.95 |
7.2005.400 |
6.29%6.03% |
95.8575.15 |
Tanduay ESQ |
375 ml 750 ml |
65 |
0.2430.467 |
11.5023.00 |
1.152.30 |
1.9443.736 |
16.90%16.24% |
8.41 16.96 |
Tanduay White |
375 ml 750 ml |
80 |
0.3000.600 |
11.5023.00 |
1.152.30 |
2.4004.800 |
20.87%20.87% |
7.95 15.90 |
Tanduay Rhum 65 |
375 ml 750 ml |
65 |
0.2400.487 |
11.5023.00 |
1.152.30 |
1.9203.896 |
16.70%16.94% |
8.43 16.80 |
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