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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | ANNEX A-4 |
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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | ANNEX A-4 |
Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141 (b)
|
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) |
|
(e/c) |
Excise Tax) |
|||||||
|
III. Standard (Low-Priced) |
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|
1. Vat 69 |
Whisky |
86 |
0.645 |
P300.00 |
P30.00 |
48.38 |
16.125% |
P221.63 |
|
2. White Mackay |
Whisky |
86 |
0.645 |
P290.00 |
P29.00 |
48.38 |
16.681% |
P212.63 |
|
3. Napoleon |
Brandy |
84 |
0.630 |
P276.50 |
P27.65 |
47.25 |
17.089% |
P201.60 |
|
4. Passport Scotch |
Whisky |
86 |
0.645 |
P275.00 |
P27.50 |
48.38 |
17.591% |
P199.13 |
|
5. Fundador |
Brandy |
72 |
0.540 |
P269.50 |
P26.95 |
40.50 |
15.028% |
P202.05 |
|
6. Scottish Leader |
Whisky |
80 |
0.600 |
P267.00 |
P26.70 |
45.00 |
16.854% |
P195.30 |
|
7. Smirnoff |
Vodka |
80 |
0.600 |
P264.00 |
P26.40 |
45.00 |
17.045% |
P192.60 |
|
8. Veterano Osborne |
Brandy |
72 |
0.540 |
P235.00 |
P23.50 |
40.50 |
17.234% |
P171.00 |
|
9. Cossack |
Vodka |
86 |
0.645 |
P225.00 |
P22.50 |
48.38 |
21.500% |
P154.13 |
|
10. Borzoi |
Vodka |
80 |
0.600 |
P220.00 |
P22.00 |
45.00 |
20.455% |
P153.00 |
|
11. Bonnie Clyde |
Whisky |
80 |
0.600 |
P180.00 |
P18.00 |
45.00 |
25.000% |
P117.00 |
|
12. John Lint |
Whisky |
80 |
0.600 |
P178.00 |
P17.80 |
45.00 |
25.281% |
P115.20 |
|
13. Loyal Lodge |
Whisky |
80 |
0.600 |
P161.00 |
P16.10 |
45.00 |
27.950% |
P99.90 |
|
14. Wolfschmt |
Vodka |
80 |
0.600 |
P155.00 |
P15.50 |
45.00 |
29.032% |
P94.50 |
|
15. Rossia |
Vodka |
80 |
0.600 |
P142.00 |
P14.20 |
45.00 |
31.690% |
P82.80 |
|
16. Gordon Gin |
Gin |
90 |
0.675 |
P86.60 |
P8.66 |
50.63 |
58.458% |
P27.32 |
