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
PERCENTAGE EXCISE 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