Taxes Imposed on Bignay Wine, Duhat Wine and Santol Wine

September 3, 1968 BIR RULING NO. 018-68 The President Roman S. Sevilla, Inc. Rm. 603 Garcia Bldg. Rizal Avenue, Manila S i r : This refers to your letter requesting that your wine products such as Bignay Wine, Duhat Wine and Santol Wine be exempted from the payment of taxes. In reply, I have the honor to inform you that it appearing that your wine products come from the fermentation of pure fruit juice and that according to our laboratory analysis, the wines manufactured by you contain not more than 14% of alcohol, the same are considered still wines, hence, subject to the specific tax of P1.00 per liter of volume capacity in accordance with Section 134(b) of the Tax Code, except the Duhat wine which is exempt from the specific tax under the same section. However, as a manufactured product, the duhat wine is subject to the 7% sales tax prescribed in Section 186 of the Tax Code. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue