Definitions Related to Distilled Spirits
- "Distilled spirits" includes all ethyl alcohol, hydrated oxide of ethyl, or spirits of wine typically produced by fermentation and distillation of grains, starch, molasses, sugar, or sap.
- Tax applies from the moment the distilled spirit exists, whether pure or impure, and regardless of subsequent transformations.
- "Proof spirits" are defined as liquor containing 50% alcohol by volume with a specific gravity of 0.7939 at 15°C.
- A proof liter means one liter of proof spirits.
Specific Tax on Fermented Liquors
- Applies to beer, lager beer, ale, porter, and other fermented liquors except domestic products like tuba, basi, and tapuy.
- The tax rate is set at 0.275 pesos per liter of volume capacity.
Regulation of Denaturation of Alcohol
- Denaturation of alcohol must occur only within distillery premises.
- This process shall follow formulas approved by the Bureau of Internal Revenue.
- Denaturation must be carried out in the presence of representatives of the Bureau of Internal Revenue.
Effectivity
- The Act takes effect immediately upon approval.
- Approved on September 25, 1968.