Providing for the Revised Tax Rates on Alcohol and Tobacco Products Introduced on or Before December 31, 1996, and for Those Alcohol and Tobacco Products Covered by Revenue Regulations No. 22-2003 and 23-2003, Implementing Republic Act No. 9334, Otherwise Known as "An Act Increasing the Excise Tax Rates Imposed on Alcohol and Tobacco Products, Amending for the Purpose Sections 131, 141, 142, 143, 144, 145, and 288 of the National Internal Revenue Code of 1997, as Amended"

December 28, 2004 REVENUE REGULATIONS NO. 12-04 SUBJECT : Providing for the Revised TaxRates on Alcohol and Tobacco Products Introduced on or Before December 31, 1996, and for Those Alcohol and Tobacco Products Covered by Revenue Regulations No. 2 2-200 3 and 23-2003, Implementing Republic Act No. 9 33 4, Otherwise Known as "An ActIncreasing the Excise Tax Rates Imposed on Alcohol and TobaccoProducts, Amending for the Purpose Sections 131, 141, 142, 143, 144, 145, and 288 of the National Internal RevenueCode of 1997, as Amended" TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Scope . Pursuant to the provisions of Section 244, in relation to Sections 131, 141, 142, 143, 144, 145 and 288 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, this Revenue Regulations is being issued to initially provide for the new revised tax rates for alcohol and tobacco products which were: a. Introduced on or before December 31, 1996, and b. Enumerated in Revenue Regulations No. 22-2003 and 23-2004. Provided, that tax rates provided herein for the alcohol and tobacco products referred to may be subject to such modification, and terms and conditions provided for in Republic Act No. 9334. Provided, further, that additional revenue regulations shall be issued to provide for the tax rate for alcohol and tobacco products not otherwise covered by this Revenue Regulations, and to implement the other provisions of Republic Act No. 9334, not otherwise covered herein. SECTION 2 . Tax Rates for Alcohol and Tobacco Products Introduced on or before December 31, 1996, and those Enumerated Under Revenue Regulations No. 22-2003 and 23-2004 . SECTION 3 . Repealing Clause . All regulations, rulings or orders, or portions thereof which are inconsistent with the provisions of these regulations are hereby revoked. cCaSHA SECTION 4 . Effectivity . These regulations shall take effect immediately upon approval hereof. (SGD.) JUANITA D. AMATONG Secretary of Finance Recommending Approval: (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue A. Local Distilled spirits Brands Produced from Sap of Nipa, Coconut, etc. covered by Section 141 (b) Proof Excise Excise Excise Excise Brand/Type of Spirits (All in 750 mI./Bottle) Size (ml) Proof Liter per Tax Per Tax Per Tax Per Tax Per Bottle Bottle Bottle Bottle Bottle 1.01.2005 1.01.2007 1.01.2009 1.01.2011 1 Ginebra San Miguel (bilog) 250 80 0.200 2.33 2.52 2.72 2.94 2 Ginebra San Miguel (bilog) 350 80 0.280 3.26 3.52 3.80 4.11 3 Ginebra San Miguel (quatro cantos) 350 80 0.280 3.26 3.52 3.80 4.11 4 Ginebra San Miguel (quatro cantos) 700 80 0.560 6.52 7.04 7.60 8.21 5 . Aejo Rum 65 Flat 5 years 375 80 0.300 3.49 3.77 4.07 4.40 6 . Aejo Rum 65 375 65 0.244 2.80 3.02 3.26 3.52 7 White Castle 5 years 375 80 0.300 3.49 3.77 4.07 4.40 8 White Castle Whisky 750 80 0.600 6.99 7.55 8.15 8.80 9 Cherry Brandy 750 65 0.488 5.68 6.13 6.62 7.15 10 Tanduay Rhum 5 years 375 80 0.300 3.49 3.77 4.07 4.40 750 80 0.600 6.99 7.55 8.15 8.80 11 Tondea Manila Rum Silver LN 750 80 0.600 6.99 7.55 8.15 8.80 12 Cooler 300 20 0.060 0.70 0.76 0.82 0.88 13 Emperador Brandy 187 80 0.150 1.75 1.89 2.04 2.20 375 80 0.300 3.49 3.77 4.07 4.40 750 80 0.600 6.99 7.55 8.15 8.80 14 Napoleon VSOP 375 84 0.315 3.67 3.96 4.28 4.62 750 84 0.630 5.88 6.35 6.86 7.41 15 Napoleon 5 years 375 84 0.315 3.67 3.96 4.28 4.62 16 VOS Brandy 5 years 375 80 0.300 3.49 3.77 4.07 4.40 17 VOS Brandy Special Edition 375 80 0.300 3.49 3.77 4.07 4.40 18 White Castle Whisky 187 80 0.150 1.74 1.88 2.03 2.19 375 80 0.300 3.49 3.77 4.07 4.40 750 80 0.600 6.99 7.55 8.15 8.80 19 Manila Tondea Rhum 750 80 0.600 6.99 7.55 8.15 8.80 20 Manila Tondea Gold 750 80 0.600 6.99 7.55 8.15 8.80 21 Gilbey's Gin 1 liter 90 0.900 10.48 11.32 12.23 13.21 750 90 0.675 7.86 8.49 9.17 9.90 22 Tanduay ESQ 375 65 0.244 2.83 3.06 3.30 3.56 750 65 0.488 5.44 5.88 6.35 6.86 23 Tanduay White 375 80 0.300 3.49 3.77 4.07 4.40 750 80 0.600 6.99 7.55 8.15 8.80 24 Tanduay Rhum 65 375 65 0.244 2.80 3.02 3.26 3.52 750 65 0.488 5.67 6.12 6.61 7.14 25 Aejo Rum Oro Premium 375 80 0.300 3.49 3.77 4.07 4.40 26 Vino Kulafu 375 50 0.190 2.21 2.39 2.58 2.79 27 Tondea Manila Rum Silver 375 80 0.300 3.49 3.77 4.07 4.40 28 Tondea Manila Rum Dark 750 80 0.600 6.99 7.55 8.15 8.80 29 Tondea Manila Rum Dark 375 80 0.300 3.49 3.77 4.08 4.40 30 Gordon Gin 750 90 0.680 7.92 8.55 9.24 9.98 31 Gordon Gin 375 90 0.340 3.96 4.28 4.62 4.99 32 Oxford Gin 750 90 0.680 7.92 8.55 9.24 9.98 33 Caribe 375 80 0.300 3.49 3.77 4.07 4.40 34 Tanduay Rum 65 375 65 0.240 2.80 3.02 3.26 3.52 35 Tanduay Rum 65 750 65 0.490 5.71 6.17 6.66 7.19 36 Tanduay Rhum Dark Reg. 375 80 0.300 3.49 3.77 4.08 4.40 37 Tanduay Rhum Dark Reg. 750 80 0.600 6.99 7.55 8.15 8.80 38 Tanduay Rhum Gold 375 80 0.300 3.49 3.77 4.07 4.40 39 Tanduay Rhum Gold 750 80 0.600 6.99 7.55 8.15 8.80 40 Ginebra 65(Gin) 350 65 0.230 2.68 2.89 3.12 3.37 41 Ginebra Matador (Gin) 350 80 0.280 3.26 3.52 3.80 4.11 42 Vino Rambo (Sioktong) 350 50 0.180 2.10 2.27 2.45 2.65 43 Vino Blanco (Still Wine) 750 28 0.210 2.45 2.65 2.86 3.09 B. Imported Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141 (b) Brand/Type of Spirits (All in 750 ml. Type Proof Excise Tax Excise Tax Excise Tax Excise Tax (Bottle) Per Bottle Per Bottle Per Bottle Per Bottle 1.01.2005 1.01.2007 1.01.2009 1.01.2011 I. Premium (High-Priced) 1 Martell XO Whisky 80 302.40 326.59 352.72 380.94 2 Johnny Walker Blue Label Whisky 86 325.08 351.09 379.17 409.51 3 Carlos I Whisky 80 302.40 326.59 352.72 380.94 4 Old Parr Whisky 86 325.08 351.09 379.17 409.51 5 Swing Whisky 86 325.08 351.09 379.17 409.51 6 Glenlivet Whisky 86 325.08 351.09 379.17 409.51 7 Johnny Walker Whisky 86 325.08 351.09 379.17 409.51 II. De-Luxe (Medium-Price) 1 Cardhu Whisky 80 151.20 163.30 176.36 190.47 2 St. George Whisky 80 151.20 163.30 176.36 190.47 3 Teachers Whisky 86 162.54 175.54 189.59 204.75 4 Canadian Club. Whisky 80 151.20 163.30 176.36 190.47 5 Chivas Regal Whisky 86 162.54 175.54 189.59 204.75 6 Cutty Sark Whisky 86 162.54 175.54 189.59 204.75 7 Black Label Whisky 86 162.54 175.54 189.59 204.75 8 Asbach Urali Whisky 70 132.30 142.88 154.31 166.66 9 Something Special Whisky 86 162.54 175.54 189.59 204.75 10 Famous Gruise Whisky 86 162.54 175.54 189.59 204.75 11 Ballantines Whisky 86 162.54 175.54 189.59 204.75 12 Bush Mills Whisky 86 162.54 175.54 189.59 204.75 13 J & B Whisky 86 162.54 175.54 189.59 204.75 14 Red Label Whisky 86 162.54 175.54 189.59 204.75 15 Jim Beam Whisky 86 162.54 175.54 189.59 204.75 16 Black and White Whisky 86 162.54 175.54 189.59 204.75 17 White Rose Whisky 86 162.54 175.54 189.59 204.75 III. Standard (Low-Priced) 1 Vat 69 Whisky 86 81.28 87.78 94.80 102.39 2 White Mackay Whisky 86 81.28 87.78 94.80 102.39 3 Napoleon Brandy 84 79.38 85.73 92.59 100.00 4 Passport Scotch Whisky 86 81.28 87.78 94.80 102.39 5 Fundador Brandy 72 68.04 73.48 79.36 85.71 6 Scottish Leader Whisky 80 75.60 81.65 88.18 95.23 7 Smirnoff Vodka 80 75.60 81.65 88.18 95.23 8 Veterano Osborne Brandy 72 68.04 73.48 79.36 85.71 9 Cossack Vodka 86 81.28 87.78 94.80 102.39 10 Borzoi Vodka 80 75.60 81.65 88.18 95.23 11 Bonnie Clyde Whisky 80 75.60 81.65 88.18 95.23 12 John Lint Whisky 80 75.60 81.65 88.18 95.23 13 Loyal Lodge Whisky 80 75.60 81.65 88.18 95.23 14 Wolfschmt Vodka 80 75.60 81.65 88.18 95.23 15 Rossia Vodka 80 75.60 81.65 88.18 95.23 16 Gordon Gin Gin 90 85.06 91.86 99.21 107.15 C. Imported Wines Covered by Section 142 Brand/Type/Size Excise Excise Excise Excise Tax Per Tax Per Tax Per Tax Per Bottle Bottle Bottle Bottle 1.01.2005 1.01.2007 1.01.2009 1.01.2011 Sparkling Wines/Champagnes (Regardless of Proof) 1 MummCordon Rouge Vintage 436.80 471.74 509.48 550.24 2 MummCordon Rouge R. (700 ml) 436.80 471.74 509.48 550.24 3 MummCordon Rouge R. (375 ml) 145.60 157.25 169.83 183.41 4 Perrier Jouet (700 ml) 436.80 471.74 509.48 550.24 5 Perrier Jouet (375 ml) 145.60 157.25 169.83 183.41 Still Wines A. 14% or less proof 1 B&G Partager Blanc (750 ml) 17.47 18.87 20.38 22.01 2 B&G Partager (750 ml) 17.47 18.87 20.38 22.01 B. More than 14% proof 1 B&G Chardonnay (750 ml) 34.94 37.74 40.76 44.02 2 B&G Cabernet (750 ml) 34.94 37.74 40.76 44.02 3 B&G Partager St. Emillion (750 ml) 34.94 37.74 40.76 44.02 4 B&G Partager Medoc (750 ml), 34.94 37.74 40.76 44.02 5 B&G Partager Beaujolais (750 ml) 34.94 37.74 40.76 44.02 6 B&G Partager Chablis (750 ml) 34.94 37.74 40.76 44.02 7 B&G Partager Poeirlly Fuisse (750 ml) 34.94 37.74 40.76 44.02 8 B&G Chateau Neuf du Pape (750 ml) 34.94 37.74 40.76 44.02 (2) For those introduced enumerated under Revenue Regulations No. 23-2003, the tax due shall be in accordance with the following: (a) Distilled Spirit Specific Tax Specific Tax Specific Tax Specific Tax Old Rate per Liter per Liter per Liter per Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 84.00 126.00 136.08 146.97 158.73 136.00 252.00 272.16 293.93 317.44 336.00 504.00 544.32 587.87 634.90 (b) Sparkling Wines Specific Tax Specific Tax Specific Tax Specific Tax Old Rate per Liter per Liter per Liter per Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 112.00 145.60 157.25 169.83 183.42 336.00 436.80 471.74 509.48 550.24 (c) Still Wines Specific Tax Specific Tax Specific Tax Specific Tax Proof Old Rate per Liter per Liter per Liter per Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 Less Than 14% 13.44 17.47 18.87 20.38 22.01 14% and 26.88 34.94 37.74 40.76 44.02 above D. Locally Manufactured Brands of Fermented Liquor. Specific Specific Specific Specific Tax per Tax per Tax per Tax per MANUFACTURER BRAND Liter Liter Liter Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 High-Priced Brands 1 San Miguel Corp. RPT in cans 300 ml (24) 16.33 17.64 19.05 20.57 2 San Miguel Corp. Premium Bottles 355 ml (24) 20.72 20.72 20.72 20.72 3 San Miguel Corp. Premium Can 330 ml (24) 22.30 22.30 22.30 22.30 4 San Miguel Corp. San Miguel Dark Lager Beer 16.33 17.64 19.05 20.57 5 Asia Brewery, Inc. Carlsberg Beer Can 320 ml (24) 16.33 17.64 19.05 20.57 6 Asia Brewery, Inc. Stag Beer in Cans 330 ml (24) 16.33 17.64 19.05 20.57 7. Asia Brewery, Inc. Beer in Cans 330 ml (24) 16.33 17.64 19.05 20.57 Medium-Priced Brands 1 San Miguel Corp. Super Dry 355 ml (24) 12.30 13.28 14.34 15.49 2 San Miguel Corp. Keg 30 liters 12.30 13.28 14.34 15.49 3 San Miguel Corp. Keg 50 liters 12.30 13.28 14.34 15.49 4 San Miguel Corp. Pale Pilsen 320 ml (24) 12.30 13.28 14.34 15.49 5 San Miguel Corp. Grande 1000 ml (6) 12.30 13.28 14.34 15.49 6 San Miguel Corp. Cerveza Negra 320 ml (24) 12.30 13.28 14.34 15.49 7 San Miguel Corp. Blue Ice 12.30 13.28 14.34 15.49 8 Asia Brewery, Inc. Carlsberg Beer 330 ml (24) 12.30 13.28 14.34 15.49 9 Asia Brewery, Inc. Carlsberg Draft Keg 30 liters 12.30 13.28 14.34 15.49 10 Asia Brewery, Inc. Carlsberg Draft Keg 15 liters 12.30 13.28 14.34 15.49 11 Asia Brewery, Inc. Labatt Ice Beer 330 ml 12.30 13.28 14.34 15.49 Low-Priced Brands 1 San Miguel Corp. Gold Eagle 320 ml (24) 8.27 8.93 9.64 10.41 2 San Miguel Corp. Mucho 750 ml (6) 8.27 8.93 9.64 10.41 3 San Miguel Corp. Red Horse 500 ml (12) 8.27 8.93 9.64 10.41 4 San. Miguel Corp. RH Stallion 330 ml (24) 8.27 8.93 9.64 10.41 5 San Miguel Corp. Texas 8.27 8.93 9.64 10.41 6 Asia Brewery, Inc. Beer Pale Pilsen 320 ml (24) 8.27 8.93 9.64 10.41 7 Asia Brewery, Inc. Stage Beer 320 ml (24) 8.27 8.93 9.64 10.41 8 Asia Brewery, Inc. Manila Beer Litro, 1000 ml (6) 8.27 8.93 9.64 10.41 9 Asia Brewery, Inc. Beer Macho 1000 ml (6) 8.27 8.93 9.64 10.41 10 Asia Brewery, Inc. Super Max 1000 ml (6) 8.27 8.93 9.64 10.41 11 Asia Brewery, Inc. Admiral Beer 500 ml (6) 8.27 8.93 9.64 10.41 12 Asia Brewery, Inc. Stag Beer 330 m (24) 8.27 8.93 9.64 10.41 13 Asia Brewery, Inc. Colt 45 500 ml 8.27 8.93 9.64 10.41 14 Asia Brewery, Inc. Colt 45 1000 ml 8.27 8.93 9.64 10.41 15 Asia Brewery, Inc. Stag Jumbo 8.27 8.93 9.64 10.41 16 Asia Brewery, Inc. Beer 750 8.27 8.93 9.64 10.41 E. Imported Fermented Liquor: BRAND Specific Specific Specific Specific Tax per Tax per Tax per Tax per Liter Liter Liter Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 1 Corona Extra Beer 16.33 17.64 19.05 20.57 2 Fosters Lager Beer in Can 16.33 17.64 19.05 20.57 3 Victoria Bitter 16.33 17.64 19.05 20.57 4 Heineken 16.33 17.64 19.05 20.57 5 Heineken Flavor Beer in Bottle 16.33 17.64 19.05 20.57 6 Heineken Flavor Beer in Can 16.33 17.64 19.05 20.57 F. Locally Manufactured Brands of Cigarettes Specific Specific Specific Specific Tax per Tax per Tax per Tax per Manufacturer Brands Liter Liter Liter Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 Packed in 20s High-Priced Brands 1 Fortune Tobacco Hope Lux M 100's 10.35 10.88 11.43 12.00 2 Philip Morris Bowling Green M 100's 10.35 10.88 11.43 12.00 3 Philip Morris L & M Filter King 10.35 10.88 11.43 12.00 4 Philip Morris Marlboro Lts KS 10.35 10.88 11.43 12.00 5 Philip Morris Marlboro Lts M KS 10.35 10.88 11.43 12.00 6 Philip Morris Marlboro Red KS 10.35 10.88 11.43 12.00 7 Philip Morris Philip Morris KS 10.35 10.88 11.43 12.00 8 Philip Morris Philip Morris M 100's 10.35 10.88 11.43 12.00 9 Philip Morris Marlboro King Flip Top (2 x 10s) 10.35 10.88 11.43 12.00 10 Sterling Tobacco Jet Filter Kings 10.35 10.88 11.43 12.00 11 Sterling Tobacco Morgan Int'l M 100's 10.35 10.88 11.43 12.00 Medium-Priced Brands 1 Fortune Tobacco Champion Int'I 6.35 6.74 7.14 7.56 2 Fortune Tobacco Hope Lux M KS 6.35 6.74 7.14 7.56 3 Fortune Tobacco Mark M 100's 6.35 6.74 7.14 7.56 4 Fortune Tobacco Mark M King 6.35 6.74 7.14 7.56 5 Fortune Tobacco Montreal F King 6.35 6.74 7.14 7.56 6 Fortune Tobacco More Premium Int'l 6.35 6.74 7.14 7.56 7 Fortune Tobacco More Premium M 100's 6.35 6.74 7.14 7.56 8 Fortune Tobacco Salem M 100 6.96 6.96 7.14 7.56 9 Fortune Tobacco Winston Lts KS 6.35 6.74 7.14 7.56. 10 Fortune Tobacco Winston Red KS 6.35 6.74 7.14 7.56 11 La Suerte Astro Methol 100's 6.35 6.74 7.14 7.56 12 La Suerte Astro Filter KS 6.35 6.74 7.14 7.56 13 La Suerte Astro Methol KS 6.35 6.74 7.14 7.56 14 La Suerte Cannon M 100's 6.35 6.74 7.14 7.56 15 La Suerte Cannon M KS 6.35 6.74 7.14 7.56 16 La Suerte Forbes KS 6.35 6.74 7.14 7.56 17 La Suerte Memphis Filter KS 6.35 6.74 7.14 7.56 18 La Suerte Memphis Methol 6.35 6.74 7.14 7.56 19 Anglo-American Casino Royale M 100s 6.35 6.74 7.14 7.56 20 Anglo-American Casino Royale F King 6.35 6.74 7.14 7.56 21 Capitol American Blend No. 1100 6.35 6.74 7.14 7.56 Low-Priced Brands 1 Fortune Tobacco Boss KS 2.00 2.23 2.47 2.72 2 Fortune Tobacco Camel KS 5.50 5.50 5.50 5.50 3 Fortune Tobacco Champion Lts KS 2.00 2.23 2.47 2.72 4 Fortune Tobacco Champion M 100 3.30 3.30 3.30 3.30 5 Fortune Tobacco Champion MK 2.00 2.23 2.47 2.72 6 Fortune Tobacco Evergreen M 100's 2.00 2.23 2.47 2.72 7 Fortune Tobacco Fortune Int'l M KS 2.00 2.23 2.47 2.72 8 Fortune Tobacco Jackpot M 100's 2.00 2.23 2.47 2.72 9 Fortune Tobacco Liberty M 100's 2.00 2.23 2.47 2.72 10 Fortune Tobacco Peak M 100's 2.00 2.23 2.47 2.72 11 Fortune Tobacco Plaza M 100's 2.00 2.23 2.47 2.72 12 Fortune Tobacco Salem M King 5.50 5.50 5.50 5.50 13 Fortune Tobacco West point KS 2.00 2.23 2.47 2.72 14 Fortune Tobacco Winter M 100's 2.00 2.23 2.47 .2.72 15 Philip Morris Bowling Gold Menthol 100 2.00 2.23 2.47 2.72 16 Philip Morris Miller Int'I M 100's 2.00 2.23 2.47 2.72 17 Philip Morris Stork Int'l Filter Kings 2.00 2.23 2.47 2.72 18 Philip Morris Stork Int'l M 100's 2.00 2.23 2.47 2.72 19 Philip Morris Stork Int'l M King 2.00 2.23 2.47 2.72 20 Philip Morris Stork Menthol KL 2.00 2.23 2.47 2.72 21 Philip Morris Stork Special Lts M 100's 2.00 2.23 2.47 2.72 22 Sterling Tobacco Chase Premium Int'l 2.00 2.23 2.47 2.72 23 Sterling Tobacco Morgan Select Menthol 100s 2.00 2.23 2.47 2.72 24 Sterling Tobacco Union American Blend 2.00 2.23 2.47 2.72 25 Sterling Tobacco Union KS 2.00 2.23 2.47 2.72 26 Sterling Tobacco Union Menthol 2.00 2.23 2.47 2.72 27 Anglo-American Asia Boston KS 2.00 2.23 2.47 2.72 28 Anglo-American Asia Boston M 100s 2.00 2.23 2.47 2.72 29 Anglo-American Canadian Club M 100's 2.00 2.23 2.47 2.72 30 Anglo-American Charter Lights FK 2.00 2.23 2.47 2.72 31 Anglo-American Dallas M 100s 2.00 2.23 2.47 2.72 32 Anglo-American Fighter M King 2.00 2.23 2.47 2.72 33 Anglo-American Good Companion LFK 2.00 2.23 2.47 2.72 34 Anglo-American Goodwill Filter King 2.00 2.23 2.47 2.72 35 Anglo-American. Greatwall Int'l M 2.00 2.23 2.47 2.72 36 Anglo-American Light House Filter King 2.00 2.23 2.47 2.72 37 Anglo-American Navy Club KS 2:00 2.23 2.47 2.72 38 Anglo-American Pentagon Menthol 100s 2.00 2.23 2.47 2.72 39 Anglo-American Rambo M 100's 2.00 2.23 2.47 2.72 40 Anglo-American Senate Filter King 2.00 2.23 2.47 2.72 41 Anglo-American Social Club F King 2.00 2.23 2.47 2.72 42 Anglo-American Social Club M 100s 2.00 2.23 2.47 2.72 43 Anglo-American Social Club M King 2.00 2.23 2.47 2.72 44 Anglo-American Someone M 100s 2.00 2.23 2.47 2.72 45 Anglo-American Spotlight M 100's 2.00 2.23 2.47 2.72 46 Anglo-American Triple A Freedom M 100's 2.00 2.23 2.47 2.72 47 Anglo-American Triple a Freedom SMK 2.00 2.23 2.47 2.72 48 Anglo-American Valentino M 100s 2.00 2.23 2.47 2.72 49 Anglo-American Vision 2000 F-King 2.00 2.23 2.47 2.72 50 Mighty Corp. Blue Seal M 100's 2.00 2.23 2.47 2.72 51 Mighty Corp. Gallo KS 2.00 2.23 2.47 2.72 52 Mighty Corp. L.A. Special M 100's 2.00 2.23 2.47 2.72 53 Mighty Corp. Marvel M 100's 2.00 2.23 2.47 2.72 54 Mighty Corp.. Marvel Red KS 2.00 2.23 2.47 2.72 55 Mighty Corp. Mighty 85 2.00 2.23 2.47 2.72 56 Mighty Corp. Mighty 100 2.00 2.23 2.47 2.72 57 Mighty Corp. Right M 100's 2.00 2.23 2.47 2.72 58 Capitol Bonus M Filter 100 2.00 2.23 2.47 2.72 59 Capitol State F King 2.00 2.23 2.47 2.72 Packed by Hand 1 Anglo-American Balita Matamis 2.00 2.23 2.47 2.72 2 Anglo-American Blasang Matamis 2.00 2.23 2.47 2.72 3 Anglo-American Kalayaan R. Largos 2.00 2.23 2.47 2.72 4 Anglo-American Miracle Menthol 100 2.00 2.23 2.47 2.72 5 Anglo-American Sportsman M 100s 2.00 2.23 2.47 2.72 6 Anglo-American Sportsman Regular 2.00 2.23 2.47 2.72 7 Anglo-American Valenzuela Filter 2.00 2.23 2.47 2.72 8 Anglo-American Valenzuela Menthol 2.00 2.23 2.47 2.72 9 Capitol Aurora, M Filter 2.00 2.23 2.47 2.72 10 Capitol Aurora Matamis 2.00 2.23 2.47 2.72 11 Capitol Gloria Matamis 2.00 2.23 2.47 2.72 12 Capitol Hi-Class M Filter 2.00 2.23 2.47 2.72 13 Capitol Regal F King 2.00 2.23 2.47 2.72 14 La Campana Malaya Largos 2.00 2.23 2.47 2.72 15 Mighty Alhambra Especial 2.00 2.23 2.47 2.72 16 Mighty Alhambra Excelente 2.00 2.23 2.47 2.72 17 Mighty Alhambra Excelsior 2.00 2.23 2.47 2.72 18 Mighty Alhambra Majeste 2.00 2.23 2.47 2.72 19 Mighty Alhambra Superior 2.00 2.23 2.47 2.72 20 Mighty Campanilla Matamis 2.00 2.23 2.47 2.72 21 Mighty Corona Matamis. 2.00 2.23 2.47 2.72 22 Mighty Cortos B-29 2.00 2.23 2.47 2.72 23 Mighty Durian Lights 2.00 2.23 2.47 2.72 24 Mighty Fate 2.00 2.23 2.47 2.72 25 Mighty La Campana Largos 2.00 2.23 2.47 2.72 26 Mighty La Campana Matamis 2.00 2.23 2.47 2.72 27 Mighty La Dicha Ragaliz 2.00 2.23 2.47 2.72 28 Mighty La Flor de Luzon 2.00 2.23 2.47 2.72 29 Mighty Magkaibigan Blanco 2.00 2.23 2.47 2.72 30 Mighty Magkaibigan Matamis 2.00 2.23 2.47 2.72 31 Mighty Miss Philippines Mataba 2.00 2.23 2.47 2.72 32 Mighty Miss Philippines Payat 2.00 2.23 2.47 2.72 33 Mighty Rosalina Matamis 2.00 2.23 2.47 2.72 G. Imported Cigarettes BRAND Specific Specific Specific Specific Tax per Tax per Tax per Tax per Liter Liter Liter Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 1 Capri Slim Light Methol 25.00 26.06 27.16 28.30 2 Cima 25.00 26.06 27.16 28.30 3 DJ Mix Lemon 25.00 26.06 27.16 28.30 4 DJ Mix Strawberry 25.00 26.06 27.16 28.30 5 Dunhill International 25.00 26.06 27.16 28.30 6 Dunhill Menthol 25.00 26.06 27.16 28.30 7 Esse 25.00 26.06 27.16 28.30 8 Lucky Strike Filter 25.00 26.06 27.16 28.30 9 Lucky Strike Light 25.00 26.06 27.16 28.30 10 Lucky Strike Methol Light 25.00 26.06 27.16 28.30 11 Mild Seven Charcoal Filter (Hard Pack) 25.00 26.06 27.16 28.30 12 Mild Seven Charcoal Filter (Soft Pack) 25.00 26.06 27.16 28.30 13 Mild Seven Light 25.00 26.06 27.16 28.30 14 Nise 25.00 26.06 27.16 28.30 15 Parliament 25.00 26.06 27.16 28.30 16 This Plus 25.00 26.06 27.16 28.30 17 Time Filter 25.00 26.06 27.16 28.30 18 West Formula Lights 25.00 26.06 27.16 28.30 19 West Full Flavor 25.00 26.06 27.16 28.30 20 West Ice 25.00 26.06 27.16 28.30 21 West Light 25.00 26.06 27.16 28.30 Published in Manila Standard on Dec. 31, 2004.