Annex A-2

NIRC Main

Annex A-4

Annex A-3

Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141(b)

Brand/Type of Spirits (All in 750 ml./Bottle)	Type	a Proof	b Proof Liter per Bottle (ax.75)	c Retail Price (PhP)	d VAT (10%)   (PhP)	e Excise Tax per bottle	f PercentageExcise Tax in Relation to Retail Price (e/c)	g Net Retail Price (excluding VAT and Excise Tax) (PhP)
I. Premium (High-Priced)						(b x P300)
Martell XO  Johnny Walker Blue Label  Carlos I  Old Parr  Swing  Glenlivet  Johhny Walker	Whisky Whisky Whisky Whisky Whisky Whisky Whisky	80 86 80 86 86 86 86	0.600 0.645 0.600 0.645 0.645 0.645 0.645	3,500.00 3,500.00 948.25 850.00 850.00 817.65 800.00	350.00 350.00 94.83 85.00 85.00 81.77 80.00	180.00 193.50 180.00 193.50 193.50 193.50 193.50	5.143% 5.529% 18.982% 22.765% 22.765% 23.665% 24.188%	2,970.00 2,956.50 673.43 571.50 571.50 542.39 526.50
II. De-Luxe (Medium Priced)						(b x P150)
Cardhu  St. George  Teachers  Canadian Club  Chivas Regal  Cutty Sark  Black Label  Asbach Urali  Something Special  Famous Gruise  Balantines  Bush Mills  J&B  Red Label  Jim Beam  Black and White  White Rose	Whisky Whisky Whisky Whisky Whisky Whisky Whisky Brandy Whisky Whisky Whisky Whisky Whisky Whisky Whisky Whisky Whisky	80 80 86 80 86 86 86 70 86 86 86 86 86 86 86 86 86	0.600 0.600 0.645 0.600 0.645 0.645 0.645 0.525 0.645 0.645 0.645 0.645 0.645 0.645 0.645 0.645 0.645	772.75 750.00 701.60 668.20 635.00 632.50 620.00 480.00 450.00 426.00 423.50 416.50 405.50 370.00 360.00 340.00 330.00	77.28 75.00 70.16 66.82 63.50 63.25 62.00 48.00 45.00 42.60 42.35 41.65 40.55 37.00 36.00 34.00 33.00	90.00 90.00 96.75 90.00 96.75 96.75 96.75 78.75 96.75 96.75 96.75 96.75 96.75 96.75 96.75 96.75 96.75	11.647% 12.000% 13.790% 13.469% 15.236% 15.296% 15.605% 16.406% 21.500% 22.711% 22.845% 23.229% 23.859% 26.149% 26.875% 28.456% 29.318%	605.48 585.00 534.69 511.38 474.75 472.50 461.25 353.25 308.25 286.65 284.40 278.10 268.20 236.25 227.25 209.25 200.25

Annex A-2

NIRC Main

Annex A-4