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REVENUE MEMORANDUM CIRCULAR 90-2012 Annex A-1


Implementing Rules and Regulations on The Sin Tax Law
REVENUE MEMORANDUM CIRCULAR 90-2012 Annex A-1

Annex "A-1"
LIST OF BRANDS    OF LOCALLY MANUFACTURED FERMENTED LIQUORS
As of December 2012
I.    List of    Brands Based on 2010 BIR Price Survey


BRAND NAME/ Product Description
TYPE OF PACKAGING
CONTENT PER
TYPE OF
PACKAGING
(in milliliter)
NET RETAIL PRICE
(Based on 2010 BIR
Price Survey) Per
Liter
Applicable Excise
Tax Rate Per Liter
(Effective January
1, 2013)
A. NRP is P50.60 per liter    and below
Beer Macho
bottle
1000
42.65
15.00
Beer Pale Pilsen
bottle
1000
36.79
15.00
Beer Pale Pilsen
bottle
320
48.84
15.00
Colt-45
bottle
1000
31.05
15.00
Colt-45
bottle
330
30.04
15.00
Colt-45
bottle
500
31.27
15.00
Gold Eagle Beer King
bottle
1000
28.75
15.00
Lone Star
bottle
330
39.02
15.00
Lone Star Light
bottle
330
31.62
15.00
Manila Beer
bottle
330
50.26
15.00
Manila Beer Litro
bottle
1000
40.58
15.00
Manila Beer Strong - (Regional)
bottle
330
41.77
15.00
Manila Light
bottle
330
50.58
15.00
Manila Premium
bottle
330
47.18
15.00
Red Horse
bottle
1000
48.07
15.00
Red Horse
bottle
330
45.85
15.00
Red Horse
bottle
500
38.97
15.00
San Miguel Pale Pilsen
bottle
1000
32.73
15.49
San Miguel Pale Pilsen (embossed label marking)
bottle
320
45.48
15.49
Coors Light Beer
bottle
330
43.18
20.57
San Mig Light
bottle
330
47.99
20.57
The Original Coors
bottle
330
32.36
20.57
The Silver Bullet Coorslight
bottle
330
45.21
20.57
B. NRP is more than P50.60
Beer Pale Pilsen
bottle
750
67.74
20.00
Cerveza Negra
non-returnable bottle
330
77.99
20.00
Cerveza Negra
bottle
320
69.15
20.00
Colt-45
can
330
56.81
20.00
Lone Star
can
330
57.49
20.00
Lone Star Light
can
330
60.26
20.00
Manila Beer
can
330
55.97
20.00
Manila Light
can
330
55.97
20.00
San Miguel Pale Pilsen (with paper label)
bottle
320
77.88
20.00
Super Dry
non-returnable bottle
330
73.87
20.00
Super Dry
bottle
330
69.53
20.00
Super Dry
can
330
78.33
20.00
Colt Ice
bottle
330
60.37
20.57
Coors Light Beer
can
330
56.03
20.57
Red Horse
can
330
56.61
20.57




BRAND NAME/ Product Description
TYPE OF PACKAGING
CONTENT PER
TYPE OF
PACKAGING
(in milliliter)
NET RETAIL PRICE
(Based on 2010 BIR
Price Survey) Per
Liter
Applicable Excise
Tax Rate Per Liter
(Effective January
1, 2013)
San Mig Cerveza Negra
bottle
320
66.39
20.57
San Mig Light
can
330
61.51
20.57
San Mig Strong Ice
bottle
330
62.66
20.57
San Mig Strong Ice
non-returnable bottle
330
65.10
20.57
San Mig Strong Ice
can
330
70.36
20.57
San Miguel Oktoberfest Beer
bottle
330
74.75
20.57
San Miguel Pale Pilsen
can
330
60.05
20.57
San Miguel Premium All Malt Beer
bottle
330
91.73
20.57
San Miguel Premium All Malt Beer
can
330
100.30
20.57
San Miguel Premium All Malt Beer
non-returnable bottle
330
104.73
20.57
Super Dry
can
330
69.90
20.57
The Original Coors
can
330
54.00
20.57
The Silver Bullet Coorslight
can
330
57.05
20.57

II.    List of Brands (not included in 2010    BIR Price Survey and introduced in the market before effectivity of R.A. No. 10351) Based on Latest Suggested Net Retail Price Per Sworn Statement Submitted    by the Manufacturer or Importer




BRAND NAME/ Product Description
TYPE OF PACKAGING
CONTENT PER
TYPE OF
PACKAGING
(in milliliter)
NET RETAIL PRICE
(Based on Latest
Suggested Net
Retail Price Per
Sworn Statement )
Per    Liter
Applicable Excise
Tax Rate Per Liter
(Effective January
1, 2013)
A. NRP is P50.60 and below
Lone Star
bottle
500
48.00
15.00
Manila Beer
bottle
500
44.00
15.00
Manila Beer Strong
bottle
330
41.76
15.00
Stag
bottle
320
36.36
15.00
Stag
bottle
330
37.50
15.00
Beer Pale Pilsen
can
330
48.48
20.57
B. NRP is more than P50.60
Carlsberg
bottle
330
57.58
20.00
Carlsberg Chill
bottle
330
100.00
20.00
Gold Eagle Beer
bottle
320
56.25
20.00
Lone Star Ultra
bottle
330
54.55
20.00
Manila Ice
bottle
330
78.79
20.00
Manila Ice
can
330
109.09
20.00
Carlsberg
can
330
78.79
20.57
San Mig Zero
bottle
330
60.58
20.57
San Miguel Flavored Beer-Apple
bottle
330
75.76
20.57
San Miguel Flavored Beer-Lemon
bottle
330
75.76
20.57
San Miguel Magnum Beer Strong Lager
bottle
330
55.18
20.57
Stag
can
330
68.18
20.57
The Original Coors
bottle
1000
55.00
20.57

Implementing Rules and Regulations on The Sin Tax Law
REVENUE MEMORANDUM CIRCULAR 90-2012 Annex A-1

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