QuestionsQuestions (Republic Act No. 56)
The specific tax rate on distilled spirits produced from these materials is forty-five centavos per proof liter.
The tax on distilled spirits produced from other materials is one peso and seventy centavos per proof liter.
'Proof spirits' refers to liquor containing one-half of its volume of alcohol or having a specific gravity of 0.7939 at fifteen degrees centigrade. A proof liter means a liter of such proof spirits.
The tax on wines is as follows: Sparkling wines are taxed at two pesos per liter; Still wines with 14% alcohol or less at twenty-five centavos per liter; Still wines with more than 14% alcohol at fifty centavos per liter. Imitation wines with more than 25% alcohol are taxed as distilled spirits.
Domestic fermented liquors such as tuba, basi, tapuy, and similar liquors are exempt from the specific tax.
The tax is seventy-five centavos per kilogram on such tobacco products.
Cigars and cigarettes are taxed based on the manufacturer's or importer's wholesale price after deducting the tax. For cigars, rates range from two pesos and thirty centavos to seven pesos per thousand depending on price brackets. For cigarettes, rates range from two pesos to six pesos per thousand based on specified wholesale price brackets.
A tax of one peso per kilogram is imposed on all firecrackers.
Matches are taxed at fifty centavos per gross of boxes containing not more than eighty sticks per box, with additional proportional tax for boxes with over eighty sticks.
Fifty percent of the specific tax paid on certain oils (kerosene, lubricating oils, naphtha, gasoline, denatured alcohol) used in aviation will be refunded upon submission of a satisfactory sworn certificate proving actual use in aviation.