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