QuestionsQuestions (Republic Act No. 219)
It imposes a specific tax on distilled spirits, measured on a per proof liter basis.
Forty-five centavos per proof liter.
Three pesos and fifty centavos per proof liter.
The specific tax is proportionally increased for spirits whose strength is higher than proof.
It includes ethyl alcohol, hydrated oxide of ethyl, and spirits of wine commonly produced by fermentation and subsequent distillation of grain/starch/molasses/sugar or sap/syrup, including all dilutions/mixtures; the tax attaches when the substance exists as such, even if later transformed.
As soon as the substance exists as distilled spirits, whether it is later separated into pure/impure spirits or transformed during production or by subsequent processes.
Liquor containing one-half of its volume of alcohol with a specific gravity of 7,939/10,000 at 15°C.
A liter of proof spirits.
They are specific taxes per liter of volume capacity, with different rates depending on whether the wine is sparkling, still, and its alcohol percentage; imitation wines may be taxed as distilled spirits when alcohol exceeds 25%.
Four pesos per liter of volume capacity.
Fifty centavos per liter, except still wines produced from casuy and duhat.
One peso per liter of volume capacity.
They are taxed as distilled spirits.
Covered are beer, lager beer, ale, porter, and other fermented liquors; excluded are tuba, basi, tapuy, and similar domestic fermented liquors.
Eighteen centavos per liter of volume capacity.
By the maximum wholesale price at which classes of cigars and cigarettes are sold at wholesale in the factory or by the importer to the public; if sold in another owned/interest-linked establishment, the maximum wholesale price there applies, and if the wholesale price is below manufacture/import cost plus expenses until final sale, then cost plus expenses determine the tax.
They must file with the Collector of Internal Revenue, on dates designated by the latter, a sworn statement of the maximum wholesale prices, and the cost of manufacture/importation plus expenses until finally sold; it is unlawful to sell at wholesale above the specified price without prior written notice.