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Philippine Tax Update - Chan Robles Virtual Law Library



   
THE
NATIONAL INTERNAL REVENUE CODE
OF THE PHILIPPINES
[Tax Reform Act of 1997]
Republic Act No. 8424
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES


    Read the full text of the


    NATIONAL INTERNAL REVENUE CODE OF 1997
    Republic Act No. 8424



      ANNEX C-1
      MFTR
      BRAND
      VOLUME IN 1995
      REMOVALS LITERS
      VALUE
      BNP
      RETAIL PRICE 
      CURRENT
      AVT/liter
      RETAIL PRICE
      Net of VAT
      PRESENT SYSTEM
      COMPUTED REVENUE WITH
      AVT at 60%
      TOTAL

      1,396,261,167

      33,575,374,605

      10,212,549,435

      High Priced Brands 

      5,282,317

      4,452,245

      226,449,791

      192,603,181

      67,018,843

      56,657,798

      San Miguel Corp
      San Miguel Corp
      San Miguel Corp
      		 RPT in cans 330 ml. (24)  
      Premium Bottles 355ml (24)  
      Premium Can 330ml (24)

      4,313,779

      82,218

      56,248

      183,723,856

      5,034,223

      3,845,102
      20.87
      30.83
      33.18
      42.59
      61.23
      68.36
      12.52
      18.50
      19.91
      38.72
      55.66
      62.15

      54,017,143

      1,520,873

      1,119,782

      830,071

      33,846,609

      10,361,046

      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      		 Carlsberg Beer Can 320ml (24)  
      Stag Beer in Cans 330 ml (24)  
      Beer In cans 330 ml (24)

      327,302

      244,807

      257,962

      14,231,087

      9,887,763

      9,727,759
      22.38
      20.67
      18.93
      43.48
      40.39
      37.71
      13.43
      12.40
      11.36
      39.53
      36.72
      34.28

      4,395,010

      3,036,099

      2,929,936

      Medium Priced Brands

      827,707,258

      21,927,005,768

      6,712,345,854

      825,223,084

      21,855,616,400

      6,690,812,931

      San Miguel Corp
      San Miguel Corp
      San Miguel Corp
      San Miguel Corp
      San Miguel Corp
      San Miguel Corp
      San Miguel Corp
      		 Super Dry 355 ml (24)  
      Keg 30 liters  
      Keg 50 liters  
      Pale Pilsen 320 ml (24)  
      Grande 1000 ml (6)  
      Cerveza Negra 320 ml (24)  
      Blue Ice

      3,267,086

      3,661,966

      12,687,200

      590,684,383

      211,551,120

      203,136

      3,168,193

      106,801,054

      101,857,731 

      352,894,975

      16,007,546,772

      5,195,695,507

      5,500,923

      85,319,437
      15.60
      13.17
      13.17
      13.83
      12.63
      13.92
      13.00
      32.69
      27.82
      27.82
      27.10
      24.56
      27.08
      26.93
      9.36
      7.90
      7.90
      8.30
      7.58
      8.35
      7.80
      29.72
      25.29
      25.29
      24.64
      22.33
      24.62
      24.48

      30,579,929

      28,936,855

      100,254,254

      4,901,499,008

      1,603,134,387

      1,696,592

      24,711,905

      2,484,174

      71,389,368

      21,532,923

      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      		 Carlsberg Beer 330 ml (24)  
      Carlsberg Draft Keg 30L  
      Carlsberg Draft Keg 15L  
      Labatt Ice Beer 330 ml

      1,126,097

      415,200

      2,820

      940,056

      29,706,446

      11,550,864

      78,452

      30,053,606
      13.28
      12.68
      12.68
      16.63
      26.38
      27.82
      27.82
      31.97
      7.97
      7.61
      7.61
      9.98
      23.98
      25.29
      25.29
      29.06

      8,972,743

      3,158,842

      21,455

      9,379,884

      Low Priced Brands

      563,271,593

      11,421,919,046

      3,433,184,738

      307,416,589

      6,618,046,421

      1,941,124,041

      San Miguel Corp.
      San Miguel Corp.
      San Miguel Corp.
      San Miguel Corp.
      San Miguel Corp.
      		 Gold Eagle 320 ml. (24)  
      Mucho 750 ml. (6)  
      Red Horse 500 ml (12)  
      RH Stallion 330 ml. (24)  
      Texas

      79,947,787

      98,879,013

      122,840,772

      4,975,407

      773,610

      1,525,403,776

      2,124,909,989

      2,840,078,649

      112,344,698

      15,309,309
      9.92
      9.42
      11.78
      11.33
      9.37
      19.08
      21.49
      23.12
      22.58
      19.79
      5.95
      5.65
      7.07
      6.80
      5.62
      17.35
      19.54
      21.02
      20.53
      17.99

      475,849,228

      558,864,181

      868,238,576

      33,822,819

      4,349,235

      255,855,003

      4,803,872,625

      1,492,060,697

      Asia Brewery, Inc.
      Asia Brewery, Inc.
      Asia Brewery, Inc.
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      Asia Brewery, Inc
      		 Beer Pale Pilsen 320ml (24)  
      Stag Beer 320 ml (24)  
      Manila Beer Litro 1000ml (6)  
      Beer Macho 1000 ml (6)  
      Super Max 1000 ml (6)  
      Admiral Beer 500 ml (6)  
      Stag Beer 330 ml (24)  
      Colt 45 500 ml  
      Colt 45 1000 ml  
      Stag Jumbo  
      Beer 750

      84,548,154

      2,921,472

      6,243,666

      144,457,494

      773,712

      192

      9,330,722

      4,682,658

      241,614

      1,525,248

      1,130,072

      1,583,586,923

      59,451,955

      124,873,320

      2,646,461,290

      15,474,240

      3,763

      204,156,196

      109,199,585

      5,436,315

      32,030,208

      23,198,831
      9.62
      10.13
      9.28
      9.70
      9.28
      9.28
      10.13
      11.48
      11.37
      10.13
      9.72
      18.73
      20.35
      20.00
      18.32
      20.00
      19.60
      21.88
      23.32
      22.50
      21.00
      20.53
      5.77
      6.08
      5.57
      5.82
      5.57
      5.57
      6.08
      6.89
      6.82
      6.08
      5.83
      17.03
      18.50
      18.18
      16.65
      18.18
      17.82
      19.89
      21.20
      20.45
      19.09
      18.66

      48,011,944

      17,756,707

      34,764,732

      840,742,615

      4,308,028

      1,069

      56,712,128

      32,254,148

      1,648,291

      9,270,457

      6,590,577

      San Miguel Corp.

      1,137,091,919

      28,666,266,002
      % to Total

      81.44%

      85.38%
      Asia Brewery, Inc.

      259,169,249

      4,909,108,603
      % to Total

      18.56%

      14.62%



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