BIR Ruling No. 101-65

September 14, 1965 BIR RULING NO. 101-65 The General Manager Destileria Limtuaco & Co., Inc. 227 Juan Luna Street M a n i l a S i r : This refers to your query as to the rate of specific tax due on the so-called imitation sparkling cider (champagne type) containing less than 7% alcohol to be manufactured as follows: casia "Basic flavoring will be imported abroad to which shall be added a certain quantity of local sugar cane alcohol to get the desired proof or alcohol content (6.5% of alcohol by volume). There will be added carbonated water which will be introduced during the filling process." In reply thereto, I have the honor to inform you that wines, whether real or imitation, are taxed under Section 134 of the Tax Code which reads thus "Section 134. Specific Tax on Wines . On wines and imitation wines there shall be collected, per liter of volume capacity, the following taxes: "(a) Sparkling wines, regardless of proof, twelve pesos. "(b) Still wines containing fourteen per centum of alcohol or less, except those produced from casuy and duhat, one peso. "(c) Still wines containing more than fourteen per centum of alcohol, two pesos. "Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits." The product in question being an imitation sparkling wine (champagne type), it is subject to specific tax at the rate of twelve pesos (P12.00) per liter of volume capacity in accordance with subsection (a) of the abovequoted Section 134 of the Tax Code. aisadc Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue