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:. National Internal Revenue Code (NIRC)
NIRC Outline

Annex B

    Annex B
 
 
 Brand/Type/Size
a
 Retail Price
b
 VAT (10%)
c
 Excise Tax per bottle
 
d
Percentage of Excise Tax in Relation to Retail Price (e/a)
e
Net Retail Price (excluding VAT and Excise Tax)
Sparkling Wines/Champagnes 
(Regardless of Proof)
         
Mumm Cordon Rouge Vintage 
Mumm Cordon Rouge R. (700 ml) 
Mumm Cordon Rouge R. (375 ml) 
Perrier Jouet (700 ml) 
Perrier Jouet (375 ml)
1,760.00
1,070.00
574.00
1070.00
580.00
176.00
107.00
57.40
107.00
58.00
300.00
300.00
100.00
300.00
100.00
17.05%
28.04%
17.42%
28.04%
17.24%
1,284.00
663.00
416.60
663.00
422.00
Still Wines          
14% or less proof          
B&G Partager Blanc (750 ml) 
B&G Partager (750 ml)
170.00
170.00
17.00
17.00
12.00
12.00
7.06%
7.06%
141.00
141.00
More than 14% proof          
B&G Chardonnay (750 ml) 
B&G Cabernet (750 ml) 
B&G Partager St. Emillion (750 ml) 
B&G Partager Medoc (750 ml) 
B&G Partager Beaujolais (750 ml) 
B&G Partager Chablis (750 ml) 
B&G Partager Poeirlly Fuisse (750 ml) 
B&G Chateau Neuf du Pape (750 ml) 
385.00
385.00
495.00
310.00
275.00
616.00
655.00
500.00
38.50
38.50
49.50
31.00
27.50
61.60
65.50
50.00
24.00
24.00
24.00
24.00
24.00
24.00
24.00
24.00
6.23%
6.23%
4.85%
7.74%
8.73%
3.90%
3.66%
4.80%
322.50
322.50
421.50
255.00
223.50
530.40
565.50
426.00
 

NIRC Outline
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