PHILIPPINE LAWS, STATUTES & CODES
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW
ACT NO. 5449
REPUBLIC ACT NO. 5449 - AN
ACT INCREASING THE SPECIFIC TAX ON CERTAIN DISTILLED SPIRITS AND ON
FERMENTED LIQUORS AND LIMITING TO DISTILLERIES THE PROCESS OF
DENATURATION, AMENDING FOR THIS PURPOSE SECTIONS ONE HUNDRED
THIRTY-THREE, ONE HUNDRED THIRTY-FIVE AND ONE HUNDRED SIXTY-FOUR OF THE
NATIONAL INTERNAL REVENUE CODE
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1. Section one hundred thirty-three of the National
Internal Revenue Code, as amended, is hereby further amended to read as
"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 Act, except as hereinafter
provided, specific taxes as follows:
"(a) If produced from sap of the nipa, coconut,
cassava, camote, or buri palm, or from the juice, syrup, or sugar of
the same cane, per proof liter seventy-seven centavos: 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 centavos.
"(b) If produced from any other materials, per proof
liter, twenty pesos.
"This tax shall be proportionally increased for any strength of the
spirits taxed over proof spirits.
" "Distilled spirits," as here used, include all substances known as
ethyl alcohol, hydrated oxide of ethyl, or spirits of wines, which are
commonly produced by the fermentation and subsequent distillation of
grain, starch, molasses or sugar, or of some syrup or sap, including
all dilutions or mixtures; and the tax shall attach to this substance
as soon as it is in existence as such, whether it be subsequently
separated as pure or impure spirits, or be immediately or at any
subsequent time transformed into any other substances either in process
of original production or by any subsequent process.
" "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 spirits."
Sec. 2. Section one hundred thirty-five of the
same Code, as amended, is hereby further amended to read as follows:
"Sec. 135. 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, twenty-seven and one-half
Sec. 3. Section one hundred sixty-four of the same
Code, as amended, is hereby further amended to read as
"Sec. 164. Denaturing within premises. – For purposes
of this title, the process of denaturing alcohol shall be effected only
within the distillery premises where the alcohol to be denatured is
produced in accordance with formulas duly approved by the Bureau of
Internal Revenue and only in the presence of duly designated
representatives of said bureau."
Sec. 4. This Act shall take effect upon its
Approved: September 25, 1968.
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