Excise Tax on Distilled Spirits, Wines, Fermented Liquors

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BIR REVENUE REGULATIONS NO. 2-97: Excise Tax on Distilled Spirits, Wines, Fermented Liquors

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Title Source: Supreme Court: Excise Tax on Distilled Spirits, Wines, Fermented Liquors

Law: Bir Revenue Regulations No. 2-97

Decision Date: Jan 1, 1997

BIR Revenue Regulations No. 2-97 establishes guidelines for excise taxation on distilled spirits, wines, and fermented liquors, detailing specific tax rates and computation methods in accordance with Republic Act 8240, which amends the Tax Code.

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