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SENATE BILL 3299 HOUSE BILL 5727 NIRC

DISTILLED SPIRITS (Sec.141) Effective March 1, 2013:

-Excise tax of P14.68/ proof liter collected in

2012 = P20/proof liter

-Excise tax of P158. 73/pl collected in 2012 =

P80/pl

-Excise tax of P317.44/pl collected in 2012 =

P160/pl-Excise tax of P 634.90/ pl collected in 2012=

P320/pl

As to Newly Introduced after effectivity:

(Effective March 2013 Feb.2015)

- If Less than P90 = P20/pl- If P90- P150 = P80/pl- If more than P150 P250 = P160/ pl- If more than P250 = P320/ pl

(Effective March 2015)

- If Less than P90 = P21.60/pl- If P90- P150 = P86.40/pl- If more than P150 P250 = P172.80/

pl

- If more than P250 = P345.60/ pl*the rates are to be increased by 8% every 2

years thereafter from March 2017 to March

2019 and by 4% on March 2020.

Excise Tax shall be as f ollows:

- If from sap of nipa, coconut etc. =P11.65

Effective January 1, 2013:

- Excise tax if Less than P90 = P20/pl- If P90-P150 = P80/pl- If more than P150 = P320/pl

*Ethyl alcohol produced from whatever

source shall be taxed at P20/pl.*Tax rates shall be increased by 8% every 2

years thereafter effective Jan. 2015 Jan.

2025.

Excise Tax shall be as follows:

- If from sap of nipa, coconut etc. =P11.65

- If produced from raw materials- A.) if less than P250 = P126/ proof

liter

- B.) if P250 up to P675 = P252/ proofliter

- C.) if more than P675 = 504/ proofliter

Excise Tax shall be as f ollows:

- If from sap of nipa, cP11.65

- If produced from raw m- A.) if less than P250

liter

- B.) if P250 up to P675 liter

- C.) if more than P675liter

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- If produced from raw materials- A.) if less than P250 = P126/ proof

liter

- B.) if P250 up to P675 = P252/ proofliter

- C.) if more than P675 = 504/ proofliter

WINES 1.) SPARKLING WINES/ CHAMPAGNES if the

net retail price per bottle is:

-P500 or less = P250

-more than P500 = P700

*rates shall increase by 8% every 2 years

thereafter from March 2015 March 2019

and 4% on March 2020.

2.) STILL WINES and CARBONATED WINES

containing 14% of alcohol or less = P30

3.) STILL WINES and CARBONATED WINES

with more than 14% but not more than 25%

of alcohol = P60

4.) FORTIFIED WINES with more than 25%

alcohol shall be taxed as distilled spirits but in

no case should be lower than P80/pl

1.) SPARKLING WINES/ CHAMPAGNES if the

net retail price per bottle is:

-P500 or less = P250

-more than P500 = P700

*rates shall increase by 8% every 2 years

thereafter from March 2015 March 2019

and 4% on March 2020.

2.) STILL WINES and CARBONATED WINES

containing 14% of alcohol or less = P30

3.) STILL WINES and CARBONATED WINES

with more than 14% but not more than 25%

of alcohol = P60

4.) FORTIFIED WINES with more than 25%

alcohol shall be taxed as distilled spirits but in

no case should be lower than P80/pl

1.) SPARKLING WINES/ CHAM

net retail price per bottle is:

- P500 or less = P145.60/ liter vo

-more than P500= P436.80/

capacity.

2.) STILL WINES containing 14%

less = P17.47

3.) STILL WINES with more tha

more than 25% of alcohol = P34

4.) FORTIFIED WINES with m

alcohol shall be taxed as distille

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- less than P15 = P7.50/pack

- P15 up to P18 = P10

- more than P18 = P14.50/pack

Effective March 2017:

- less than P16.20 = P9/pack

- P16.20 up to P19.44 = P11/pack

- more than P19.44 = P15/pack

Effective March 2019:

- less than P17.50= P10.50/pack

- P17.50 up to P21 = P11.50/pack

- more than P21 = P15.50/pack

Effective March 2020:

- P21.84 or less = P12/pack- More than P12.84 = P16/pack