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  • Excise Tax Summary (Fermented)

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    Arangkada Philippines
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    Excise Taxes on Fermented Liquor Bill / Act Phase 1 Structure Tier Net Retail Price (per liter) Tax HB 5727 (Abaya) Passed on third reading January 2013 Unitary P25.00 January 2013 Annual reclassificatio n based on the present value using per capita nominal GDP growth rate RA 9334 (Status Quo)

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    Excise Taxes on Fermented Liquor Bill / Act Phase 1 Structure Tier Net Retail Price (per liter) Tax HB 5727 (Abaya) Passed on third reading January 2013 Unitary P25.00 January 2013 Annual reclassificatio n based on the present value using per capita nominal GDP growth rate RA 9334 (Status Quo)

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    90 views1 page

    Excise Tax Summary (Fermented)

    Uploaded by

    Arangkada Philippines
    Excise Taxes on Fermented Liquor Bill / Act Phase 1 Structure Tier Net Retail Price (per liter) Tax HB 5727 (Abaya) Passed on third reading January 2013 Unitary P25.00 January 2013 Annual reclassificatio n based on the present value using per capita nominal GDP growth rate RA 9334 (Status Quo)

    Copyright:

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    Excise Taxes on Fermented Liquor Bill / Act Phase 1 Structure Tier Net Retail Price (per liter) Tax

    HB 5727 (Abaya) ORIGINAL January 2012 Unitary P25.00 HB 5727 (Abaya) Passed on third reading January 2013 Commercial Brewery 1 P50.60 or less P13.75 2 More than P50.60 P18.80 Small-scale Brewery* P28.00** SB 2764 (Lacson) Year 1 (not specified) Unitary P21.52 SB 3249 (Santiago) January 2013 Unitary P25.00 January 2013 ~ Annual reclassificatio n based on the present value using per capita nominal GDP growth rate RA 9334 (Status Quo) Multiple 1 Less than P14.50 P8.27 2 P14.50 x P22.00 P12.30 3 More than P22.00 P16.33

    Phase 2 Structure

    January 2013 ~

    January 2015 ~

    Year 2 ~

    Tax

    Annual reclassification based on CPI

    Reclassification based on CPI + 8% increase every two years (2015-2025)

    Annual reclassification based on CPI

    Increased by 8% every two years (20072011)

    NOTES

    *Fermented liquor sold by micro-breweries or small establishments such as pubs and restaurants **Tax per liter

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