Question & AnswerQ&A (EXECUTIVE ORDER NO. 947)
Sections 145, 146, and 147 of Title IV (Specific Taxes) of the National Internal Revenue Code of 1977, as amended, are further amended by Executive Order No. 947.
Section 145 as amended relates to the specific tax on spirits or distilled spirits produced from the sap of nipa, coconut, cassava, camote, or buri palm or from juice, syrup, or sugar of the cane, and those produced from other raw materials.
The specific tax rate is four pesos and twenty centavos per proof liter if produced commercially in the country where they are processed into distilled spirits.
The tax in this case is one peso and fifty-six centavos per proof liter.
The tax is thirty-five pesos per proof liter for spirits produced from other raw materials.
The tax shall be proportionally increased for any strength of the spirits taxed over proof spirits.
Spirits or distilled spirits are substances known as ethyl alcohol, ethanol, or spirits of wine, including all dilutions and mixtures thereof, from whatever process produced, and include whisky, brandy, rum, gin, vodka, similar products or mixtures, compounded liquors, and all other preparations (except toilet preparations) where distilled spirits excluding water is the chief ingredient.
Proof spirits means liquor containing one-half of its volume of alcohol of a specific gravity of 0.7939 at fifteen degrees centigrade. A proof liter means a liter of proof spirits.
Twenty-six pesos and fifty centavos per liter on sparkling wines, four pesos and forty centavos per liter for still wines with 14% alcohol or less, eight pesos and eighty centavos per liter for still wines with more than 14% alcohol, and fortified wines with more than 25% alcohol are taxed as distilled spirits.
A tax of two pesos and ten centavos per liter of volume capacity is imposed on beer, lager beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors).
No, domestic fermented liquors such as tuba, basi, tapuy, and similar are excluded from the specific tax on fermented liquors.
The amendments took effect on June 1, 1984.
All inconsistent laws, decrees, executive orders, rules, regulations, and other issuances or parts thereof are repealed, amended, or modified accordingly.