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PRESIDENTIAL DECREE NO. 820
PRESIDENTIAL DECREE NO. 820
- INCREASING THE SPECIFIC TAXES ON DISTILLED SPIRITS, WINES AND
FERMENTED LIQUORS, AMENDING THEREBY SectionS 133, 134 AND 135 OF THE
NATIONAL INTERNAL REVENUE CODE, AS AMENDED
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chanroblesvirtualawlibrary
WHEREAS,
the need for additional revenue for accelerated national development
has rendered it imperative for the government to tap sources from which
this might equitably be derived; chanroblesvirtualawlibrary
WHEREAS, the existing rates of the specific taxes on distilled spirits,
wines and fermented liquors are quite low as compared to similar levies
in other countries;chanroblesvirtualawlibrary
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:cralaw:red
(a) If produced domestically from locally produced
raw materials, per proof liter, one peso: 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-five pesos."
This tax shall be proportionally increased for any strength of the
spirits taxes over proof spirits.
"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 degrees 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-four pesos;chanroblesvirtualawlibrary
b) Still wines containing fourteen per centum of
alcohol or less, one peso; if imported, two pesos;chanroblesvirtualawlibrary
c) Still wines containing more than fourteen per
centum of alcohol, two pesos; if imported, four pesos. chanroblesvirtualawlibrary
Imitation wines containing more than twenty-five per centum of alcohol
shall be taxed as distilled spirits.
"Sec. 135. Specific tax on fermented liquors. — On
beer, lager beer, ale, porter, and other fermented liquors, there shall
be collected, on each liter of volume capacity, forty 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. chanroblesvirtualawlibrary
Done in the City of Manila,
this 28th day of October in the year of Our Lord, nineteen hundred and
seventy-five.
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