Tax on Distilled Spirits and Fermented Liquors

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Republic Act No. 592: Tax on Distilled Spirits and Fermented Liquors

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Title Supreme Court: Tax on Distilled Spirits and Fermented Liquors

Law: Republic Act No. 592

Decision Date: Jan 30, 1951

Republic Act No. 592 modifies the tax rates on distilled spirits and fermented liquors, with specific rates based on the materials used in production, taking effect on January 1, 1951.

specific tax

distilled spirits

fermented liquors

Specific Tax on Fermented Liquors

Imposes a specific tax of twenty-five centavos per liter on beer, lager beer, ale, porter, and other fermented liquors.
Excludes domestic fermented liquors such as tuba, basi, tapuy, and similar varieties from this tax.

Effectivity of the Act

The amendments stipulated in this Act took effect on January 1, 1951.
The Act was approved on January 30, 1951.

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