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:. National Internal Revenue Code (NIRC)
NIRC Outline

Annex A-1


Local Distilled Spirits Brands Produced from Sap of Nipa, Coconut, etc. covered by Section 141 (b)

 
Brand/Type of Spirits (All in 750 ml./Bottle)
 
 
Size
a
 
Proof
b
 
Proof Liter per Bottle
c
Retail Price
d
VAT (10%)
e
Excise Tax per bottle (bx8.00)
f
PercentageExcise Tax in Relation to Retail Price (e/c)
g
Net Retail Price (excluding VAT and Excise Tax)
Ginebra San Miguel (bilog) 250 ml
80
0.200
P10.00
P 1.00
1.600
16.00%
P 7.40
Ginebra San Miguel (bilog)
350 ml
 
0.280
13.00
1.30
2.240
17.23%
9.46
Ginebra San Miguel (quatro cantos)
350 ml
 
0.280
14.00
1.40
2.240
16.00%
10.36
Ginebra San Miguel (quatro cantos
700 ml
 
0.560
28.00
2.80
4.480
16.00%
20.72
Anejo lRum 65 Flat 5 Years
375 ml
80
0.300
16.50
1.65
2.400
14.55%
12.45
Anejo Rum 65
375 ml
65
0.240
11.50
1.15
1.920
16.70%
8.43
White Castle 5 Years
375 ml
80
0.300
21.00
2.10
2.400
11.43%
16.50
White Castle Whisky
750 ml
80
0.600
42.00
4.20
4.800
11.43%
33.00
Cherry Brandy
750 ml
65
0.488
34.50
3.45
3.900
11.30%
27.15
Tanduay Rhum 5 Years
375 ml
750 ml
80
0.300
0.600
11.75
34.25
1.18
3.43
2.400
4.800
20.43%
14.01%
8.18
26.03
Tondena Manila Rum Silver LN
750 ml
80
0.600
44.50
4.45
4.800
10.79%
35.25
Cooler
300 ml
20
0.060
18.50
1.85
0.480
2.59%
16.17
 

NIRC Outline
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