BP 82 Section 3

Section 3

SEC. 3. Section 147 of the same Code is hereby further amended to read as follows: "SEC. 147. Specific tax on fermented liquors.—On beer, lager beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors), there shall be collected, on each liter of volume capacity, one peso and twenty centavos: Provided, That if the fermented liquor is imported the tax shall be increased by one hundred per centum."

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Other provisions in BP 82

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationBP 82 Section 3 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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