Definitions of Spirits and Proof Spirits
- "Spirits" or "distilled spirits" refer to ethyl alcohol, ethanol, or spirits of wine, including all dilutions and mixtures, regardless of production method.
- Included products are whisky, brandy, rum, gin, vodka, compounded liquors, and similar preparations with distilled spirits as the chief ingredient, excluding toilet preparations.
- "Proof spirits" means liquor containing 50% alcohol by volume, measured by specific gravity of 0.7939 at 15°C.
- A "proof liter" equates to one liter of proof spirits.
Specific Tax on Wines
- Taxes on wines are imposed per liter of volume capacity as follows:
- Sparkling wines: twenty-six pesos and fifty centavos.
- Still wines with 14% alcohol or less: four pesos and forty centavos.
- Still wines with more than 14% alcohol: eight pesos and eighty centavos.
- Fortified wines with more than 25% alcohol are taxed at the distilled spirits rate.
Specific Tax on Fermented Liquors
- Beer, lager beer, ale, porter, and other fermented liquors (excluding local fermented products such as tuba, basi, tapuy, and similar) are taxed at two pesos and ten centavos per liter of volume capacity.
Repealing Clause and Effectivity
- All existing laws, decrees, executive orders, rules, regulations, and other issuances inconsistent with this order are repealed, amended, or modified accordingly.
- This order takes effect on June 1, 1984.