Coconut Wine Subject to Specific Tax of P.77 Per Proof Liter, if Produced by Mixture of Tax Paid Alcohol and Tax Paid Distillate of Coconut Sap

April 4, 1972 BIR RULING NO. 012-72 Coconut wine subject to specific tax of P . 77 per proof liter, if produced by mixture of tax paid alcohol and tax paid distillate of coconut sap . Sir: This refers to your letter dated November 22, 1971 requesting information as to rate of specific tax due on Coconut Wine which you intend to produce. It is represented that the Coconut Wine shall be produced by the mixture of tax paid alcohol from the molasses of the cane, the tax paid distillate of the sap of the coconut (lambanog) and water in specific grades. In reply, I have the honor to inform you that under the foregoing circumstances, the Coconut Wine you intend to produce is subject to the specific tax of P.77 per proof liter as distilled spirits under Section 133(a) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue NOTE: Now P0 . 78 per proof liter under Presidential Decree No . 69 .