WHEREAS, the need for additional revenue for accelerated
national development has rendered it imperative for the government to
tap sources from which this might equitably be derived;
WHEREAS, the existing rates of the specific taxes on
distilled spirits, wines and fermented liquors are quite low as compared
to similar levies in other countries;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the
Philippines, by virtue of the powers vested in me by the Constitution,
do hereby order and decree the following:
SECTION 1. Sections 133, 134 and 135 of the National
Internal Revenue Code, as amended, are hereby further amended to read as
follows:
"SEC. 133. Specific Tax on distilled spirits.—On
distilled spirits there shall be collected, subject to the provisions of
Section one hundred and twenty-eight of this Code, except as
hereinafter provided, specific taxes as follows:
If produced domestically from locally produced
raw-materials, per proof liter, one peso: Provided, That if
produced in a pot still or other similar primary distilling
apparatus, by a distiller producing not more than one hundred liters a
day, containing not more than fifty per centum of
alcohol by volume, per proof liter, seventy-eight centavos;
If imported or produced from imported raw materials, per
proof liter, twenty-five pesos.
This tax shall be proportionally increased for any strength of the
spirits taxes over proof spirits.
"Spirits" or "distilled spirits" is the substance known as ethyl
alcohol, ethanol, or spirits of wine, including all dilutions and
mixtures thereof, from whatever source by whatever process produced, and
shall include whisky, brandy, rum, gin, and vodka, and other similar
products or mixtures.
"Proof spirits" is liquor containing one-half of its volume of
alcohol of a specific gravity of seven thousand nine hundred and
thirty-nine ten thousandths at fifteen degrees centigrade. A proof liter
means a liter of proof spirit.
"SEC. 134. Specific tax on wines.—On wines and
imitation wines there shall be collected, per liter of volume capacity,
the following taxes:
Sparkling wines, regardless of proof, twelve
pesos; if imported, twenty-four pesos;
Still wines containing fourteen per centum of
alcohol or less, one peso; if imported, two pesos;
Still wines containing more than fourteen per centum
of alcohol, two pesos; if imported, four pesos.
Imitation wines containing more than twenty-five per centum
of alcohol shall be taxed as distilled spirits.
"SEC. 135. Specific tax on fermented liquors.—On
beer, lager beer, ale, porter, and other fermented liquors, there shall
be collected, on each liter of volume capacity, forty centavos: Provided,
That if the fermented liquor is imported, the tax shall be increased by
one hundred per centum.
SEC. 2. This Decree shall take effect immediately.
Done in the City of Manila, this 28th day of October in the
year of Our Lord, nineteen hundred and seventy-five.
(Sgd.)
FERDINAND E. MARCOS
President
Republic of the Philippines
By the President:
(Sgd.)
ALEJANDRO MELCHOR
Executive Secretary
