|
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 |
