Annex A-2

Local Distilled Spirits Brands Produced from Sap of Nipa, Coconut, etc. covered by Section 141(b)
Brand/Type of Spirits (All in 750 ml./Bottle)
Size
a
Proof
b
Proof Liter per Bottle
c
Retail Price
d
VAT (10%)
e
Excise Tax per bottle (bx8.00)
f
PercentageExcise Tax in Relation to Retail Price (e/c)
g
Net Retail Price (excluding VAT and Excise Tax)
Emperador Brandy 187ml
375 ml
750 ml
80
80
80
P 0.150
0.300
0.600
P12.50
19.50
38.50
P 1.25
1.95
3.85
1.200
2.400
4.800
9.60%
12.31%
12.47%
P 10.05
15.15
29.85
Napoleon VSOP 375 ml
750 ml
84
84
0.315
0.630
71.00
145.00
P 7.10
14.50
2.520
5.040
3.55%
3.48%
61.38
125.46
Napoleon 5 years 375 ml
84
0.315
18.50
1.85
2.520
13.62%
14.13
VOS Brandy 5 years 375 ml
80
0.300
19.00
1.90
2.400
12.63%
14.70
VOS Brandy Special Edition 375 ml
00
0.300
17.50
1.75
2.400
13.71
13.35
White Castle Whiskey 187 ml
375 ml
750 ml
80
80
80
0.149
0.300
0.600
12.25
21.00
42.00
1.23
2.10
4.20
1.192
2.400
4.800
9.73%
11.43%
11.43%
9.83
16.50
33.00
Manila Tondena Rhum 750 ml
80
0.600
44.50
4.45
4.800
10.79%
35.25
Manila Tondena Gold 750 ml
80
0.600
44.50
4.45
4.800
10.79%
35.25
Gilbey's Gin 1 liter
750 ml
90
0.900
0.675
114.50
89.50
11.45
8.95
7.200
5.400
6.29%
6.03%
95.85
75.15
Tanduay ESQ 375 ml
750 ml
65
0.243
0.467
11.50
23.00
1.15
2.30
1.944
3.736
16.90%
16.24%
8.41
16.96
Tanduay White 375 ml
750 ml
80
0.300
0.600
11.50
23.00
1.15
2.30
2.400
4.800
20.87%
20.87%
7.95
15.90
Tanduay Rhum 65 375 ml
750 ml
65
0.240
0.487
11.50
23.00
1.15
2.30
1.920
3.896
16.70%
16.94%
8.43
16.80

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