Annex A-4

Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141(b)

Brand/Type of Spirits (All in 750 ml./Bottle)	Type	a Proof	b Proof Liter per Bottle (ax.75)	c Retail Price (PhP)	d VAT (10%) (PhP)	e Excise Tax per bottle (bx75.00)	f Percentage Excise Tax in Relation to Retail Price (e/c)	g Net Retail Price (excluding VAT and Excise Tax) (PhP)
III. Standard (Low-Priced)
Vat 69 White Mackay Napoleon Passport Scotch Fundador Scottish Leader Smirnoff Veterano Osborne Cossack Borzoi Vonnie Clyde John Lint Loyal Lodge Wolfschmt Rossia Gordon Gin	Whisky Whisky Brandy Whisky Brandy Whisky Vodka Brandy Vodka Vodka Whisky Whisky Whisky Vodka Vodka Gin	86 86 84 86 72 80 80 72 86 80 80 80 80 80 80 90	0.645 0.645 0.630 0.645 0.540 0.600 0.600 0.540 0.645 0.600 0.600 0.600 0.600 0.600 0.600 0.675	300.00 290.00 276.50 275.00 269.50 267.00 264.00 235.00 225.00 220.00 180.00 178.00 161.00 155.00 142.00 86.60	30.00 29.00 27.65 27.50 26.95 26.70 26.40 23.50 22.50 22.00 18.00 17.80 16.10 15.50 14.20 8.66	48.38 48.38 47.25 48.38 40.50 45.00 45.00 40.50 48.38 45.00 45.00 45.00 45.00 45.00 45.00 50.63	16.125% 16.681% 17.089% 17.591% 15.028% 16.854% 17.045% 17.234% 21.500% 20.455% 25.000% 25.281% 27.950% 29.032% 31.690% 58.458%	221.63 212.63 201.60 199.13 202.05 195.30 192.60 171.00 154.13 153.00 117.00 115.20 99.90 94.50 82.80 27.32

---