Amending Certain Sections of the National… Section 147

Specific tax on fermented liquors.

Section 147

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, fifty 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 CHAPTER I.—Articles Subject to Specific Tax

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CitationAmending Certain Sections of the National… Section 147 (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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