REPUBLIC ACT NO. 8424
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES
ANNEX B

Act Sections
Code Sections
 

a

b

c

d

e

Brand/ Type/ Size

Retail Price

VAT (10%)

Excise Tax Per Bottle

Percentage of Excise Tax In Relation to Retail Price (c/a)

Net Retail Price (excluding Excise Tax and VAT)

Sparkling Wines/Champagnes (Regardless of Proof)

         

Mumm Cordon Rouge Vintage

P1,760.00

P176.00

P300.00

17.05%

P1,284.00

Mumm Cordon Rouge R. (700 ml)

P1,070.00

P107.00

P300.00

28.04%

P663.00

Mumm Cordon Rouge R. (375 ml)

P574.00

P57.40

P100.00

17.42%

P416.60

Perrier Jouet (700 ml)

P1,070.00

P107.00

P300.00

28.04%

P663.00

Perrier Jouet (375 ml)

P580.00

P58.00

P100.00

17.24%

P422.00

Still Wines

         

A. 14% or less proof

         

B&G Partager Blanc (750 ml)

P170.00

P17.00

P12.00

7.06%

P141.00

B&G Partager (750 ml)

P170.00

P17.00

P12.00

7.06%

P141.00

B. More than 14% proof

         

B&G Chardonnay (750 ml)

P385.00

P38.50

P24.00

6.23%

P322.50

B&G Cabernet (750 ml)

P385.00

P38.50

P24.00

6.23%

P322.50

B&G Partger St. Emillion (750 ml)

P495.00

P49.50

P24.00

4.85%

P421.50

B&G Partger Medoc (750 ml)

P310.00

P31.00

P24.00

7.74%

P255.00

B&G Partger Beaujolais (750 ml)

P275.00

P27.50

P24.00

8.73%

P223.50

B&G Partger Chablis (750 ml)

P616.00

P61.60

P24.00

3.90%

P530.40

B&G Partger Poeirlly Fuisse (750 ml)

P655.00

P65.50

P24.00

3.66%

P565.50

B&G Chateau Neuf du Pape (750 ml)

P500.00

P50.00

P24.00

4.80%

P426.00


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