QuestionsQuestions (BATAS PAMBANSA BLG. 82)
It imposes a specific tax of two pesos and forty centavos per proof liter; however, if produced in a pot still or similar primary distilling apparatus by a distiller producing not more than 100 liters a day with not more than 50% alcohol by volume, the rate is one peso and fifty-six centavos per proof liter.
Thirty-five pesos per proof liter.
The specific tax is proportionally increased for any strength of the spirits over proof spirits.
The tax attaches as soon as the substance exists as such, whether it is subsequently separated as pure or impure spirits or transformed into any other substance during original production or by subsequent process.
It is the substance known as ethyl alcohol, ethanol, or spirits of wine, including all dilutions and mixtures thereof, from whatever source and by whatever process produced, including whisky, brandy, rum, gin, vodka, and other similar products/mixtures, except compounded liquors taxed under Section 146.
Proof spirits is liquor containing one-half of its volume of alcohol with a specific gravity of 7,939/10,000 at 15°C. A proof liter means a liter of proof spirits.
Sparkling wines: 12 pesos per liter if produced locally regardless of proof; if imported, 26 pesos and forty centavos per liter.
Still wines containing 14% alcohol or less: two pesos per liter (except those manufactured from locally grown raw materials); if imported, four pesos and forty centavos per liter.
Still wines containing more than 14% alcohol: four pesos per liter if not imported; if imported, eight pesos and eighty centavos per liter.
Imitation wines containing more than 25% alcohol shall be taxed as distilled spirits.
Examples: (d) 17.5% or less: 96 centavos; (e) >17.5% to 25%: 1 peso and 34 centavos; (f) >25% to 32.5%: 1 peso and 72 centavos; (g) >32.5% to 40%: 2 pesos and 10 centavos; (h) >40%: 2 pesos and 66 centavos.
In computing the specific tax on compounded liquors, the amount of specific tax paid on the distilled spirits used in compounding is credited against the tax due on the compounded liquors as soon as they are in existence as such.
Any intoxicating beverage whatever, concocted by or resulting from the mixture of or addition to distilled spirits (either before or after rectification) of any coloring matter, flavoring extract/essence, or other wine/liquor/ingredient.
On beer, lager beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors), the tax is one peso and twenty centavos per liter of volume capacity.
If the fermented liquor is imported, the tax is increased by 100%.
Acts include using denatured alcohol or alcohol specially denatured for motive power, or withdrawn under bond for industrial uses, or misrepresented as unfit for oral intake for purposes of manufacturing beverages; knowingly selling/offering for sale beverages made from such alcohol; using it for internal medicinal preparations; or selling preparations containing it. Penalty: fine of not less than 10,000 pesos and imprisonment of not less than 6 years and 1 day; if the violator is an alien, deportation liability applies.
Unlawful recovery or attempt to recover by distillation or other process, and knowingly selling/offering for sale, concealing, or disposing of alcohol so recovered or redistilled, are subject to the same penalties as under the section.
It prohibits shipping, transporting, or removing liquor or tobacco products under any other than the proper name or brand known to the trade as designating kind and quality of the contents, or as an imitation of any existing or otherwise known product name/brand; causing such act is also prohibited.
On conviction: fine of not less than 10,000 pesos and imprisonment of not less than 6 years and 1 day; the article(s) so transported/removed are forfeited. If the violator is an alien, he is liable for deportation.
Fifty percent of the increase takes effect upon approval; the full amount takes effect on April 1, 1981. The Act takes effect immediately.