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This page features the full text of
Republic Act No. 6956
AN
ACT MODIFYING THE EXCISE TAX ON DISTILLED SPIRITS, WINES, FERMENTED
LIQUOR
AND CIGARETTES, AMENDING FOR THE PURPOSE SECTIONS 138(A) AND (B), 139,
140 AND 142(C) AND (D) OF THE NATIONAL INTERNAL REVENUE CODE, AS
AMENDED.
REPUBLIC
ACT NO. 6956
AN
ACT MODIFYING THE EXCISE TAX ON DISTILLED SPIRITS, WINES, FERMENTED
LIQUOR
AND CIGARETTES, AMENDING FOR THE PURPOSE SECTIONS 138(A) AND (B), 139,
140 AND 142(C) AND (D) OF THE NATIONAL INTERNAL REVENUE CODE, AS
AMENDED.
Section
1. Sections 138(a) and (b), 139,
140 and 142(c) and (d) of the National Internal Revenue Code, as
amended,
are hereby further amended to read as follows: chanrobles virtuallaw libraryred
"Sec.
138. Distilled spirits. — On
distilled spirits, there shall be collected, subject to the provisions
of Section 130 of this Code, specific taxes as follows: "(a) If
produced from sap of nipa, coconut, cassava, camote or buri palm or
from
the juice, syrup or sugar of the cane, provided, such materials are
produced
commercially in the country where they are processed into distilled
spirits,
per proof liter, Four pesos: Provided, That if produced in a pot still
or other similar primary distilling apparatus, by a distiller producing
not more than 100 liters a day, containing not more than fifty percent
(50%) of alcohol by volume, per proof liter, One peso and fifty-six
centavos; chanrobles virtuallaw libraryred"(b) If
produced from raw materials other than those enumerated in the
preceding
paragraph, per proof liter, Thirty-five pesos; and" "Sec.
139. Wines. — On wines there
shall be collected per liter of volume capacity the following taxes:chanroblesvirtualawlibrary"(a) Sparkling
wines regardless of proof, Twenty-six pesos; chanrobles virtuallaw libraryred"(b) Still
wines containing fourteen percent (14%) of alcohol by volume or less,
Three
pesos; and
"(c) Still
wines containing more than fourteen percent (14%) of alcohol by volume,
Eight pesos.
"Fortified
wines containing more than twenty-five percent (25%) of alcohol by
volume
shall be taxed as distilled spirits. Fortified wines shall mean natural
wines to which distilled spirits are added to increase their alcoholic
strength." "Sec.
40. Fermented liquor. — There
shall be levied, assessed and collected an ad valorem tax equivalent to
fifty percent (50%) upon the effectivity of this Act and sixty per cent
(60%) six (6) months thereafter of the brewer's wholesale price,
excluding
the ad valorem tax imposed under this Title IV, on beer, lager beer,
ale,
porter and other fermented liquors except tuba, basi, tapuy and similar
domestic fermented liquors, but in no case shall the sum total of the
ad
valorem tax and value-added tax be less than P1.00 per regular 320 ml.
bottle."
"Sec.
142. Cigars and cigarettes. —
"(c) Cigarettes
packed in twenties. — There shall be levied, assessed and collected on
cigarettes packed in twenties an ad valorem tax at the rates prescribed
below based on the manufacturer's registered wholesale price: "(1) On
locally manufactured cigarettes bearing a foreign brand, fifty-five
percent
(55%): Provided, That this rate shall apply regardless of whether or
not
the right to use or title to the foreign brand was sold or transferred
by its owner to the local manufacturer. Whenever it has to be
determined
whether or not a cigarette bears a foreign brand, the listing of brands
manufactured in foreign countries appearing in the current World
Tobacco
Directory shall govern. chanrobles virtuallaw libraryred"(2) On
other locally manufactured cigarettes, forty-five percent (45%).chanrobles virtual law library "Duly
registered or existing brands of cigarettes packed in twenties shall
not
be allowed to be packed in thirties.chanrobles virtual law library "When
the existing registered wholesale price, including tax, of cigarettes
packed
in twenties does not exceed P4.00 per pack, the rate shall be twenty
percent
(20%).
"(d) Imported
cigarettes. — If the cigarettes are of foreign manufacture, regardless
of the contents per pack, there shall be levied, assessed and collected
an ad valorem tax of sixty-five percent (65%) of the importer's
wholesale
price and fifty-five percent (55%) beginning July 1, 1990. chanrobles virtuallaw libraryred
"For
the purposes of this section, 'manufacturer's or importer's registered
wholesale price' shall include the ad valorem tax imposed in paragraphs
(a), (b), (c), or (d) hereof and the amount intended to cover the
value-added
tax imposed under Title IV of this Code."
Sec.
2. The Secretary of Finance,
upon recommendation of the Commissioner of Internal Revenue, shall
promulgate
the necessary rules and regulations for the effective implementation of
the provisions of this Act.
Sec.
3. Except as provided herein,
this Act shall take effect fifteen (15) days following its publication
in a newspaper of general circulation in the Philippines. chanrobles virtuallaw libraryred
Approved:
June
18, 1990
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