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:. National Internal Revenue Code (NIRC)
NIRC Outline

Annex A-4

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 
(bx75.00) 
f
Percentage
Excise Tax in Relation to Retail Price (e/c)
g
Net Retail Price (excluding VAT and Excise Tax)
(PhP)
III. Standard (Low-Priced)                
Vat 69 
White Mackay 
Napoleon 
Passport Scotch 
Fundador 
Scottish Leader 
Smirnoff 
Veterano Osborne 
Cossack 
Borzoi 
Vonnie Clyde 
John Lint 
Loyal Lodge 
Wolfschmt 
Rossia 
Gordon Gin 
 
Whisky 
Whisky 
Brandy 
Whisky 
Brandy 
Whisky 
Vodka 
Brandy 
Vodka 
Vodka 
Whisky 
Whisky 
Whisky 
Vodka 
Vodka 
Gin
86
86
84
86
72
80
80
72
86
80
80
80
80
80
80
90
0.645
0.645
0.630
0.645
0.540
0.600
0.600
0.540
0.645
0.600
0.600
0.600
0.600
0.600
0.600
0.675
300.00
290.00 276.50
275.00
269.50
267.00
264.00
235.00
225.00
220.00
180.00 178.00
161.00 155.00 142.00 86.60
30.00
29.00
27.65
27.50
26.95
26.70
26.40
23.50 22.50
22.00
18.00 17.80
16.10
15.50
14.20
 8.66
48.38
48.38
47.25
48.38
40.50
45.00
45.00
40.50
48.38
45.00
45.00
45.00
45.00
45.00
45.00
50.63
16.125%
16.681%
17.089%
17.591%
15.028%
16.854%
17.045%
17.234% 
21.500%
20.455%
25.000%
25.281%
27.950%
29.032%
31.690%
58.458%
221.63
212.63
201.60
199.13
202.05
195.30
192.60
171.00
154.13
153.00
117.00
115.20
99.90
94.50
82.80
27.32

NIRC Outline
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