Question & AnswerQ&A (Republic Act No. 592)
The main purpose of Republic Act No. 592 is to amend Sections 133 and 135 of Commonwealth Act No. 466, specifically to adjust the specific taxes imposed on distilled spirits and fermented liquors.
Under Section 133, distilled spirits produced from sap of nipa, coconut, cassava, camote, or buri palm, or from juice, syrup, or sugar of the cane, are taxed at seventy centavos per proof liter, while distilled spirits produced from any other materials are taxed at ten pesos per proof liter.
The tax on distilled spirits is proportionally increased for any strength of the spirits taxed that exceeds proof spirits.
'Distilled spirits' include all substances known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wines, commonly produced by the fermentation and distillation of grain, starch, molasses, sugar, syrup, or sap, including all dilutions or mixtures thereof.
'Proof spirits' refers to liquor containing one-half of its volume of alcohol with a specific gravity of 0.7939 at 15 degrees centigrade.
A proof liter means a liter of proof spirits.
A specific tax of twenty-five centavos per liter of volume capacity is imposed on beer, lager beer, ale, porter, and other fermented liquors, except for tuba, basi, tapuy, and similar domestic fermented liquors.
No, tuba, basi, tapuy, and similar domestic fermented liquors are exempted from the specific tax under Section 135.
The amendments took effect on January 1, 1951.
Republic Act No. 592 amended Sections 133 and 135 of Commonwealth Act No. 466, also known as the National Internal Revenue Code.