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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | Annex A-1 |
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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | Annex A-1 |
Local Distilled Spirits Brands Produced from Sap of Nipa, Coconut, etc. covered by Section 141(b)
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a |
b |
c |
d |
e |
f |
g |
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Brand/Type of Spirits (All in 750 ml./Bottle) |
Size |
Proof |
Proof Liter per Bottle |
Retail Price |
VAT (10%) |
Excise Tax Per Bottle (b x 8.00) |
Percentage Excise Tax in Relation to Retail Price (e/c) |
Net Retail Price (excluding VAT and Excise Tax) |
|
Ginebra San Miguel (bilog) |
250 ml |
80 |
0.200 |
P10.00 |
P1.00 |
1.600 |
16.00% |
P7.40 |
|
Ginebra San Miguel (bilog) |
350 ml |
|
0.280 |
P13.00 |
P1.30 |
2.240 |
17.23% |
P9.46 |
|
Ginebra San Miguel (quatro cantos) |
350 ml |
|
0.280 |
P14.00 |
P1.40 |
2.240 |
16.00% |
P10.36 |
|
Ginebra San Miguel (quatro cantos) |
700 ml |
|
0.560 |
P28.00 |
P2.80 |
4.480 |
16.00% |
P20.72 |
|
Añejo Rum 65 Flat 5 Years |
375 ml |
80 |
0.300 |
P16.50 |
P1.65 |
2.400 |
14.55% |
P12.45 |
|
Añejo Rum |
375 ml |
65 |
0.240 |
P11.50 |
P1.15 |
1.920 |
16.70% |
P8.43 |
|
White Castle 5 Years |
375 ml |
80 |
0.300 |
P21.00 |
P2.10 |
2.400 |
11.43% |
P16.50 |
|
White Castle Whisky |
750 ml |
80 |
0.600 |
P42.00 |
P4.20 |
4.800 |
11.43% |
P33.00 |
|
Cherry Brandy |
750 ml |
65 |
0.488 |
P34.50 |
P3.45 |
3.900 |
11.30% |
P27.15 |
|
Tanduay Rhum 5 Years |
375 ml |
80 |
0.300 |
P11.75 |
P1.18 |
2.400 |
20.43% |
P8.18 |
|
|
750 ml |
|
0.600 |
P34.25 |
P3.43 |
4.800 |
14.01% |
P26.03 |
|
Tondeña Manila Rum Silver LN |
750 ml |
80 |
0.600 |
P44.50 |
P4.45 |
4.800 |
10.79% |
P35.25 |
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Cooler |
300 ml |
20 |
0.060 |
P18.50 |
P1.85 |
0.480 |
2.59% |
P16.17 |
