Publishing Order No. 792 Implementing the Final 25% Increase in Specific Tax Rates on Distilled Spirits, Wines, Compounded Liquors and Fermented Liquors Pursuant to Batas Pambansa Blg. 82

April 19, 1982 REVENUE MEMORANDUM CIRCULAR NO. 11-82 SUBJECT : Publishing Order No. 792 Implementing the Final 25% Increase in Specific Tax Rates on Distilled Spirits, Wines, Compounded Liquors and Fermented Liquors Pursuant to Batas Pambansa Blg. 82 TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all concerned, quoted hereunder are the pertinent provisions of Executive Order No. 792. "Sec. 1. The final 25% increase in specific tax rates on distilled spirits, wines and compounded liquors and fermented liquors under Section 145(a); 146(b) to (h); and 147, respectively, of the National Internal Revenue Code, as amended by BP 82 shall take effect on April 12, 1982." Thus, the revised rates of specific tax on distilled spirits, wine, compounded liquors and fermented liquors under Section 145, 146 and 147 of the NIRC, as amended are as follows: aisa dc 1. Sec. 145. Specific tax on distilled spirits. a) Domestic distilled spirits P2.40/proof liter Local spirits (or "lambanog") produced by small distillers P1.56/proof liter b) Imported or produced from imported raw materials P35/proof liter 2. Sec. 146. Specific tax on wines and compounded liquors. a) Domestic sparkling wines regardless of proof P12/liter Imported sparkling wines regardless of proof P26.40/liter. b) Domestic still wines containing 14% alcohol or less except those manufac- tured from locally grown raw materials P2.00/liter Imported still wines containing 14% alcohol or less P4.40/liter c) Domestic still wines containing more than 14% alcohol P4.00/liter Imported still wines containing more than 14% alcohol P8.80/liter Imitation wines containing more than 25% alcohol shall be taxed as distilled spirits. d) Compounded liquors contai- ning 17 1/2% alcohol or less P0.96/liter e) Compounded liquors contai- ning more than 17 1/2% but not more than 25% alcohol P1.34/liter f) Compounded liquors contai- ning more than 25% but not more than 32 1/2% alcohol P1.72/liter g) Compounded liquors contai- ning more than 32 1/2% but not more than 40% alcohol P2.10/liter h) Compounded liquors contai- ning more than 40% alcohol P2.66/liter In computing the specific tax on compounded liquors, the amount of specific tax paid on distilled spirits used in the compounding of such intoxicating beverage shall be credited against the tax due on the compounded liquors. "Compounded liquor" shall include any intoxicating beverage whatever, concocted by or resulting from the mixture of or addition to distilled spirits, either before or after rectification, of any coloring matter, flavoring extract or essence or other kind of wine, liquor or other ingredient. acd 3. Sec. 147. Specific tax on fermented liquors. Beer, lager, beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors) P1.20/liter Imported fermented liquor P2.40/liter In accordance with the provisions of Executive Order No. 792, the revised rates of specific tax shall take effect April 12, 1982. cd i It is desired that this Circular be given the widest publicity possible. (SGD.) RUBEN B. ANCHETA Acting Commissioner