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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | ANNEX A-3 |
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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | ANNEX A-3 |
Distilled Spirits Brands Produced from Grains, Cereals, and Grains 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) |
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|
I. Premium (High-Priced) |
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(b x P300) |
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1. Martell XO |
Whisky |
80 |
0.600 |
P3,500.00 |
P350.00 |
180.00 |
5.143% |
P2,970.00 |
|
|
2. Johnny Walker Blue Label |
Whisky |
86 |
0.645 |
P3,500.00 |
P350.00 |
193.50 |
5.529% |
P2,956.50 |
|
|
3. Carlos I |
Whisky |
80 |
0.600 |
P948.25 |
P94.83 |
180.00 |
18.982% |
P673.43 |
|
|
4. Old Parr |
Whisky |
86 |
0.645 |
P850.00 |
P85.00 |
193.50 |
22.765% |
P571.50 |
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|
5. Swing |
Whisky |
86 |
0.645 |
P850.00 |
P85.00 |
193.50 |
22.765% |
P571.50 |
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6. Glenlivet |
Whisky |
86 |
0.645 |
P817.65 |
P81.77 |
193.50 |
23.665% |
P542.39 |
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7. Johnny Walker |
Whisky |
86 |
0.645 |
P800.00 |
P80.00 |
193.50 |
24.188% |
P526.50 |
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II. De-Luxe (Medium Priced) |
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(b x P150) |
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1. Cardhu |
Whisky |
80 |
0.600 |
P772.75 |
P77.28 |
90.00 |
11.647% |
P605.48 |
|
|
2. St. George |
Whisky |
80 |
0.600 |
P750.00 |
P75.00 |
90.00 |
12.000% |
P585.00 |
|
|
3. Teachers |
Whisky |
86 |
0.645 |
P701.60 |
P70.16 |
96.75 |
13.790% |
P534.69 |
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4. Canadian Club |
Whisky |
80 |
0.600 |
P668.20 |
P66.82 |
90.00 |
13.469% |
P511.38 |
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5. Chivas Regal |
Whisky |
86 |
0.645 |
P635.00 |
P63.50 |
96.75 |
15.236% |
P474.75 |
|
|
6. Cutty Sark |
Whisky |
86 |
0.645 |
P632.50 |
P63.25 |
96.75 |
15.296% |
P472.50 |
|
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7. Black Label |
Whisky |
86 |
0.645 |
P620.00 |
P62.00 |
96.75 |
15.605% |
P461.25 |
|
|
8. Asbach Urali |
Brandy |
70 |
0.525 |
P480.00 |
P48.00 |
78.75 |
16.406% |
P353.25 |
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9. Something Special |
Whisky |
86 |
0.645 |
P450.00 |
P45.00 |
96.75 |
21.500% |
P308.25 |
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10. Famous Gruise |
Whisky |
86 |
0.645 |
P426.00 |
P42.60 |
96.75 |
22.711% |
P286.65 |
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11. Ballantines |
Whisky |
86 |
0.645 |
P423.50 |
P42.35 |
96.75 |
22.845% |
P284.40 |
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12. Bush Mills |
Whisky |
86 |
0.645 |
P416.50 |
P41.65 |
96.75 |
23.229% |
P278.10 |
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13. J & B |
Whisky |
86 |
0.645 |
P405.50 |
P40.55 |
96.75 |
23.859% |
P268.20 |
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14. Red Label |
Whisky |
86 |
0.645 |
P370.00 |
P37.00 |
96.75 |
26.149% |
P236.25 |
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15. Jim Beam |
Whisky |
86 |
0.645 |
P360.00 |
P36.00 |
96.75 |
26.875% |
P227.25 |
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16. Black & White |
Whisky |
86 |
0.645 |
P340.00 |
P34.00 |
96.75 |
28.456% |
P209.25 |
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17. White Rose |
Whisky |
86 |
0.645 |
P330.00 |
P33.00 |
96.75 |
29.318% |
P200.25 |
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