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REPUBLIC ACT NO. 8424 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES | ANNEX B |
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) |
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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 |
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A. 14% or less proof |
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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 |
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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 |