a

b

c

d

e

f

g

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)

Emperador Brandy

187 ml

80

0.150

P12.50

P1.25

1.200

9.60%

P10.05

375 ml

80

0.300

P19.50

P1.95

2.400

12.31%

P15.15

750 ml

80

0.600

P38.50

P3.85

4.800

12.47%

P29.85

Napoleon VSOP

375 ml

84

0.315

P71.00

P7.10

2.520

3.55%

P61.38

750 ml

84

0.630

P145.00

P14.50

5.040

3.48%

P125.46

Napoleon 5 years

375 ml

84

0.315

P18.50

P1.85

2.520

13.62%

P14.13

VOS Brandy 5 years

375 ml

80

0.300

P19.00

P1.90

2.400

12.63%

P14.70

VOS Brandy Special Edition

375 ml

80

0.300

P17.50

P1.75

2.400

13.71%

P13.35

White Castle Whisky

187 ml

80

0.149

P12.25

P1.23

1.192

9.73%

P9.83

375 ml

80

0.300

P21.00

P2.10

2.400

11.43%

P16.50

750 ml

80

0.600

P42.00

P4.20

4.800

11.43%

P33.00

Manila Tondeña Rhum

750 ml

80

0.600

P44.50

P4.45

4.800

10.79%

P35.25

Manila Tondeña Gold

750 ml

80

0.600

P44.50

P4.45

4.800

10.79%

P35.25

Gilbey’s Gin

1 liter

90

0.900

P114.50

P11.45

7.200

6.29%

P95.85

750 ml

0.675

P89.50

P8.95

5.400

6.03%

P75.15

Tanduay ESQ

375 ml

65

0.243

P11.50

P1.15

1.944

16.90%

P8.41

750 ml

0.467

P23.00

P2.30

3.736

16.24%

P16.96

Tanduay White

375 ml

80

0.300

P11.50

P1.15

2.400

20.87%

P7.95

750 ml

0.600

P23.00

P2.30

4.800

20.87%

P15.90

Tanduay Rhum 65

375 ml

65

0.240

P11.50

P1.15

1.920

16.70%

P8.43

750 ml

0.487

P23.00

P2.30

3.896

16.94%

P16.80