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:. National Internal Revenue
Code (NIRC) |
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Annex A-2
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) |
| Emperador Brandy |
187ml
375 ml
750 ml |
80
80
80 |
P 0.150
0.300
0.600 |
P12.50
19.50
38.50 |
P 1.25
1.95
3.85 |
1.200
2.400
4.800 |
9.60%
12.31%
12.47% |
P 10.05
15.15
29.85 |
| Napoleon VSOP |
375 ml
750 ml |
84
84 |
0.315
0.630 |
71.00
145.00 |
P 7.10
14.50 |
2.520
5.040 |
3.55%
3.48% |
61.38
125.46 |
| Napoleon 5 years |
375 ml |
84 |
0.315 |
18.50 |
1.85 |
2.520 |
13.62% |
14.13 |
| VOS Brandy 5 years |
375 ml |
80 |
0.300 |
19.00 |
1.90 |
2.400 |
12.63% |
14.70 |
| VOS Brandy Special Edition |
375 ml |
00 |
0.300 |
17.50 |
1.75 |
2.400 |
13.71 |
13.35 |
| White Castle Whiskey |
187 ml
375 ml
750 ml |
80
80
80 |
0.149
0.300
0.600 |
12.25
21.00
42.00 |
1.23
2.10
4.20 |
1.192
2.400
4.800 |
9.73%
11.43%
11.43% |
9.83
16.50
33.00 |
| Manila Tondena Rhum |
750 ml |
80 |
0.600 |
44.50 |
4.45 |
4.800 |
10.79% |
35.25 |
| Manila Tondena Gold |
750 ml |
80 |
0.600 |
44.50 |
4.45 |
4.800 |
10.79% |
35.25 |
| Gilbey's Gin |
1 liter
750 ml |
90 |
0.900
0.675 |
114.50
89.50 |
11.45
8.95 |
7.200
5.400 |
6.29%
6.03% |
95.85
75.15 |
| Tanduay ESQ |
375 ml
750 ml |
65 |
0.243
0.467 |
11.50
23.00 |
1.15
2.30 |
1.944
3.736 |
16.90%
16.24% |
8.41 16.96 |
| Tanduay White |
375 ml
750 ml |
80 |
0.300
0.600 |
11.50
23.00 |
1.15
2.30 |
2.400
4.800 |
20.87%
20.87% |
7.95 15.90 |
| Tanduay Rhum 65 |
375 ml
750 ml |
65 |
0.240
0.487 |
11.50
23.00 |
1.15
2.30 |
1.920
3.896 |
16.70%
16.94% |
8.43 16.80 |
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