FIFTEENTH CONGRESS OF THE 
REPUBLIC OF PHILIPPINES 
) 
) 
) 
First Regular Session 
SENATE 
S, No, 27£3 
Introduced by Senator Lacson 
EXPLANATORY NOTE 
'11 
MAR 31 
P4 :43 
RECEIVLiJ B~ 
Section 28, paragraph 1, Article VI of the 1987 Constitution states that: 
"The rule of taxation shall be uniform and equitable. The Congress shall evolve a 
progressive system of taxation." 
During the public hearing of the Senate Ways and Means Committee on 
September 15, 2009, it was found that the current system of excise tax on 
alcohol products under RA No. 9334 is no longer an effective and efficient 
taxation scheme to improve government revenue and deter alcohol consumption. 
The present alcohol tax system has multiple classifications of products 
with various tax rates, discriminates against brands that were introduced after 
December 31, 2003 and fails to track price movements. The multi-tiered rates 
under the present scheme create opportunities for discretion in classification of 
alcoholic beverages as well as push drinkers to consume lower priced, and 
therefore lower taxed brands of wines, distilled spirits and beer. The distinction 
between old and new brands creates an uneven playing field among alcohol 
products. The absence of a transparent benchmark by which the excise tax 
rates is adjusted to track inflation resulted in lower-than-projected revenue 
collection. 
This bill therefore intends to address these problems so that the 
government can achieve its twin purpose of revenue generation and control 
alcoholic beverage consumption by imposing a unitary specific tax rate for these 
products. The unification of the tax rates on distilled spirits will be based on the 
strength of the spirits and will be undertaken in stages. In succeeding years, the 
specific tax rate shall be a singular rate that will be indexed to the alcohol price 
index. 
The proposed excise tax system on alcohol products under this bill will be 
simple, effective and efficient. It will reduce administrative complications 
associated with the current multi-rate structure, provide a market conducive to 
pure competition, raise revenues and discourage alcohol consumption. 
In view of the foregoing, approval of this bill is earnestly sought. 
P J}N"F/la1n!-aCSON 
~)senator 


-, 
FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
) 
) 
) 
SENATE 
S. No. 27G3 
Introduced by Senator Lacson 
AN ACT 
'11 
MAR 31 
P 4 :43 
HECl';IVEI) BVr 
RESTRUCTURING THE EXCISE TAX ON ALCOHOL PRODUCTS AMENDING 
FOR THE PURPOSE PERTINENT SECTIONS OF THE NATIONAL INTERNAL 
REVENUE CODE, AS AMENDED 
Be it enacted by the Senate and House of Representatives of the 
Philippines in Congress assembled: 
1 
SECTION 1. Section 141 of the National Internal Revenue Code of 1997, 
2 
as amended by Republic Act No. 9334, is hereby further amended to read as 
3 
follows: 
4 
"SEC 141. Distilled Spirits. -
On distilled spirits, there shall be 
5 
collected, subject to the provisions of Section 133 of this Code, excise 
6 
taxes IN ACCORDANCE WITH ALCOHOL CONTENT as follows: 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
(a) 
45% ALCOHOL BY VOLUME AND LESS 
YEAR 1 -- P30.00 PER PROOF LITER 
YEAR 2 -- P80.00 PER PROOF LITER 
YEAR 3 -- P150.00 PER PROOF LITER 
PROVIDED, THAT, ON THE FOURTH YEAR 
AND EVERY YEAR THEREAFTER, THE EXCISE 
TAX RATES PRESCRIBED HEREIN SHALL BE 
ADJUSTED TO ITS PRESENT VALUE USING AN 
APPROPRIATE PRICE INDEX FOR ALCOHOLIC 
DRINKS, AS PUBLISHED BY THE NATIONAL 
STATISTICS OFFICE (NSO)." 
(b) 
MORE THAN 45% ALCOHOL BY VOLUME -_ 
P150.00 PER PROOF LITER 


1 
PROVIDED, THAT, ON THE FOURTH YEAR 
2 
AFTER THE EFFECTIVITY OF THIS ACT AND 
3 
EVERY YEAR THEREAFTER, THE EXCISE TAX 
4 
RATES 
PRESCRIBED 
HEREIN 
SHALL 
BE 
5 
ADJUSTED TO ITS PRESENT VALUE USING AN 
6 
APPROPRIATE PRICE INDEX FOR ALCOHOLIC 
7 
DRINKS, AS PUBLISHED BY THE NATIONAL 
8 
STATISTICS OFFICE (NSO)." 
9 
f'(a) If produced from the sap of nipa, coconut, cassava, camote, or 
10 
buri palm or from the juice, syrup or sugar of the cane, provided such 
11 
materials are produced commercially in the country where they are 
12 
processed into distilled spirits per proof liter, Eleven pesos and sixty-five 
13 
centavos (P11.65)] 
14 
["(b) If produced from raw materials other than those enumerated in 
15 
the preceding paragraph, the tax shall be in accordance with the net retail 
16 
price per bottle of seven hundred fifty milliliter (750 mI.) volume capacity 
17 
(excluding the excise tax and the value-added tax) as follows"] 
18 
[,,(1) Less than two hundred and fifty pesos (P250.00) -
One 
19 
hundred twenty six pesos (P126.00) per proof liter;] 
20 
["(2) Two hundred and fifty pesos (P250.00) up to Six hundred and 
21 
seventy-five pesos (P675.00) - Two hundred fifty-two pesos (P252.00), 
22 
per proof liter; and] 
23 
["(3) More than Six hundred and seventy-five pesos (P675.00) -
24 
Five hundred four pesos (P504.00), per proof liter.] 
25 
(c) 
Medicinal preparations, flavoring extracts, and all other 
26 
preparations, except toilet preparations, of which, excluding 
27 
water, distilled spirits form the chief ingredient, shall be 
28 
subject to the same tax as such chief ingredient. 


"This tax shall be proportionally increased for any strength of the 
2 
spirits taxed over proof spirits, and the tax shall attach to this substance as 
3 
soon as it is in existence as such, whether it be subsequently separated 
4 
as pure or impure spirits, or transformed into any other substances either 
5 
in the process of original production or by any subsequent process. 
6 
" 'Spirits or distilled spirits' is the substance known as ethyl 
7 
alcohol, ethanol or spirits of wine, including all dilutions, purifications and 
8 
mixtures thereof, from whatever source, by whatever process produced, 
9 
and shall include whisky, brandy, rum, gin and vodka, and other similar 
10 
products or mixtures. 
11 
" 'Proof Spirits' is liquor containing one-half (1/2) of its volume of 
12 
alcohol of a specific gravity of seven thousand nine hundred and thirty-
13 
nine ten thousandths (0.7939) at fifteen degrees centigrade (15°C). A 
14 
'proof liter' means a liter of proof spirits. 
15 
[" 'Net retail price', as determined by the Bureau of Internal 
16 
Revenue through a price survey to be conducted by the Bureau of Internal 
17 
Revenue itself, or by the National Statistics Office when deputized for the 
18 
purpose by the Bureau of Internal Revenue, shall mean the price at which 
19 
the distilled spirits is sold on retail in at least ten (10) major supermarkets 
20 
in Metro Manila, excluding the amount intended to cover the applicable 
21 
excise tax and the value-added tax. For brands which are marketed 
22 
outside Metro Manila, the 'net retail price' shall mean the price at which 
23 
the distilled spirits is sold in at least five (5) major supermarkets in the 
24 
region excluding the amount intended to cover the applicable excise tax 
25 
and the value-added tax.J 
26 
["Variants of existing brands and variants of new brands which are 
27 
introduced in the domestic market after the effectively of this Act shall be 
28 
taxed under the proper classification thereof based on their suggested net 


retail price: Provided, however, that such classification shall not, in any 
2 
case, be lower than the highest classification of any variant of that brand.] 
3 
[" A 'variant of a brand' shall refer to a brand on which a modifier 
4 
is prefixed and/or suffixed to the root name of the brand.] 
5 
[" New brands, as defined in the immediately following paragraph, 
6 
shall initially be classified according to their suggested net retail price. 
7 
Willful understatement of the suggested net retail price by as much as 
8 
fifteen percent (15%) of the actual net retail price shall render the 
9 
manufacturer liable for additional excise tax equivalent to the tax due and 
10 
difference between the understated suggested net retail price and the 
11 
actual net retail price.] 
12 
[" 'New brand' shall mean a brand registered after the date of 
13 
effectivity of R.A No. 8240.] 
14 
[" 'Suggested net retail price' shall mean the net retail price at 
15 
which new brands, as defined above, of locally manufactured or imported 
16 
distilled spirits are intended by the manufacturer or importer to be sold on 
17 
retail in major supermarkets or retail outlets in Metro Manila for those 
18 
marketed nationwide, and in other regions, for those with regional 
19 
markets. At the end of three (3) months from the product launch, the 
20 
Bureau of Internal Revenue shall validate the suggested net retail price as 
21 
defined herein and determine the correct tax bracket to which a particular 
22 
new brand of distilled spirits, as defined above, shall be classified. After 
23 
the end of eighteen (18) months from such validation, the Bureau of 
24 
Internal Revenue shall revalidate the initially validated net retail price 
25 
against the net retail price as of the time of revalidation in order to finally 
26 
determine the correct tax bracket which a particular new brand of distilled 
27 
spirits shall be classified: Provided, however, That brands of distilled 
28 
spirits introduced in the domestic market between January 1, 1997 and 
29 
December 31, 2003 shall remain in the classification under which the 


Bureau of Internal Revenue has determined them to belong as of 
2 
December 31, 2003. Such classification of new brands and brands 
3 
introduced between January 1, 1997 and December 31, 2003 shall not be 
4 
revised except by an act of Congress.] 
5 
[" The rates of tax imposed under this Section shall be increase by 
6 
eight percent (8%) every two years starting on January 1 , 2007.] 
7 
[" Any downward reclassification of present categories, for tax 
8 
purposes, of existing brands of distilled spirits duly registered at the time 
9 
of effectivity of this Act which will reduce the tax imposed herein, or the 
10 
payment thereof, shall be prohibited.] 
11 
[" The classification of each brand of distilled spirits based on the 
12 
average net retail price as of October 1, 1996, as set forth in Annex 'A', 
13 
including the classification of brands for the same products which, 
14 
although not set forth in said Annex 'A', were registered and were being 
15 
commercially produced and marketed on or after October 1, 1996, and 
16 
which continue to be commercially produced and marketed after the 
17 
effectivity of this Act, shall remain in force until revised by Congress.] 
18 
"Manufacturers and importers of distilled spirits shall, within thirty 
19 
(30) days from the effectivity of this Act, and within the first five (5) days of 
20 
every third month thereafter, submit to the Commissioner a sworn 
21 
statement of the volume of sales for each particular brand of distilled 
22 
spirits sold at his establishment for the three-month period immediately 
23 
preceding. 
24 
"Any manufacturer or importer who, in violation of this Section, 
25 
knowingly misdeclares or misrepresents in his or its sworn statement 
26 
herein required any pertinent data or information shall, upon final findings 
27 
by the Commissioner that the violation was committed, be penalized by a 
28 
summary cancellation or withdrawal of his or its permit to engage in 
29 
business as manufacturer or importer of distilled spirits. 


"Any corporation, association or partnership liable for any of the 
2 
acts or omissions in violation of this Section shall be fined treble the 
3 
amount of deficiency taxes, surcharges and interest which may be 
4 
assessed pursuant to this Section. 
5 
"Any person liable for any of the acts or omission prohibited under 
6 
this Section shall be criminally liable and penalized under Section 254 of 
7 
this Code. Any person who willfully aids or abets in the commission of any 
8 
such act or omission shall be criminally liable in the same manner as the 
9 
principal. 
10 
"If the offender is not a citizen of the Philippines, he shall be 
II 
deported immediately after serving the sentence, without further 
12 
proceedings for deportation." 
13 
SEC. 2. Section 142 of the National Internal Revenue Code of 1997, as 
14 
amended by Republic Act No. 9334, is hereby further amended to read as 
IS 
follows: 
16 
"SEC. 142. Wines. - On wines, there shall be collected per liter of 
17 
volume capacity, the following taxes: 
18 
"(a) Sparkling wines/champagnes regardless of proof [, if the net 
19 
retail price per bottle (excluding the excise tax and the value-added tax) 
20 
is:] - THREE HUNDRED PESOS (P300.00); 
21 
["(1) Five hundred pesos (P500.00) or less - One hundred forty-five 
22 
pesos and sixty centavos (P145.60); and1 
23 
['(2) More than Five hundred pesos (P500.00) -
Four hundred 
24 
thirty-six pesos and eighty centavos (P436.80)] 
25 
["(b) Still wines containing fourteen percent (14%) of alcohol by 
26 
volume or less, Seventeen pesos and forty-seven centavos (P17.47)]; and 
27 
["(c) Still Wines containing more than fourteen percent (14%) but 
28 
not more than twenty-five percent (25%) of alcohol by volume, Thirty-four 
29 
pesos and ninety-four centavos (P34.94).1 


1 
2 
3 
"(b) STILL WINES, REGARDLESS OF PROOF - FIFTY PESOS 
(P50.DD) 
PROVIDED, THAT, A YEAR AFTER THE EFFECTIVITY 
4 
OF THIS ACT AND EVERY YEAR THEREAFTER, THE EXCISE TAX 
5 
RATES PRESCRIBED HEREIN SHALL BE ADJUSTED TO ITS 
6 
PRESENT VALUE USING AN APPROPRIATE PRICE INDEX FOR 
7 
ALCOHOLIC 
DRINKS, 
AS 
PUBLISHED 
BY 
THE 
NATIONAL 
8 
STATISTICS OFFICE (NSO)." 
9 
"Fortified wines containing more than twenty-five percent (25%) of 
10 
alcohol by volume shall be taxed as distilled spirits. 'Fortified wines' shall 
11 
mean natural wines to which distilled spirits are added to increase their 
12 
alcohol strength. 
13 
[" 'Net retail price', as determined by the Bureau of Internal 
14 
Revenue through a price survey to be conducted by the Bureau of Internal 
15 
Revenue itself, or the National Statistics Office when deputized for the 
16 
purpose by the Bureau of Internal Revenue, shall mean the price at which 
17 
wine is sold on retail in at least ten (10) major supermarkets in Metro 
18 
Manila, excluding the amount intended to cover the applicable excise tax 
19 
and the value-added tax. For brands which are marketed outside Metro 
20 
Manila, the 'net retail price' shall mean the price at which the wine is sold 
21 
in at least five (5) major supermarkets in the region excluding the amount 
22 
intended to cover the applicable excise tax and the value-added tax.] 
23 
["Variants of existing brands and variants of new brands which are 
24 
introduced in the domestic market after the effectivity of this Act shall be 
25 
taxed under the proper classification thereof based on their suggested net 
26 
retail price: Provided, however, That such classification shall not, in any 
27 
case, be lower than the highest classification of any variant of that brand.] 
28 
["A 'variant of a brand' shall refer to a brand on which a modifier is 
29 
prefixed and/or suffixed to the root name of the brand.] 


["New brands, as defined in the immediately following paragraph, 
2 
shall initially be classified according to their suggested retail price."] 
3 
[" 'New brand' shall mean a brand registered after the date of 
4 
effectivity of RA No. 8240."] 
5 
[" 'Suggested net retail price' shall mean the net retail price at 
6 
which new brands, as defined above, of locally manufactured or imported 
7 
wines are intended by the manufacture or importer to be sold on retail in 
8 
major supermarkets or retail outlets in Metro Manila for those marketed 
9 
nationwide, and in other regions, for those with regional markets. At the 
10 
end of three (3) months from the product launch, the Bureau of Intemal 
11 
Revenue shall validate the suggested retail price of the new brand against 
12 
the net retail price as defined herein and determine the correct tax bracket 
13 
under which a particular new brand of wine, as defined above, shall be 
14 
classified. After the end of eighteen (18) months from such validation, the 
15 
Bureau of Internal Revenue shall validate the initially validated net retail 
16 
price against the net retail price as of the time of revalidation in order to 
17 
finally determine the correct tax bracket which a particular new brand of 
18 
wines shall be classified: Provided, however, That brands of wines 
19 
introduced in the domestic market between January 1, 1997 and 
20 
December 31, 2003 shall remain in the classification under which the 
21 
Bureau of Internal Revenue has determined them to belong as of 
22 
December 31, 2003. Such classification of new brands and brands 
23 
introduced between January 1,1997 and December 31,2003 shall not be 
24 
revised except by any act of Congress.] 
25 
["The rates of tax imposed under this Section shall be increased by 
26 
eight percent (8%) every two years starting on January 1, 2007 until 
27 
January 1, 2011."] 
28 
["Any downward reclassification of present categories, for tax 
29 
purposes, of existing brands of wines duly registered at the time of the 


1 
effectivity of this Act which will reduce the tax imposed herein, or the 
2 
payment hereof, shall be prohibited."] 
3 
["The classification of each brand of wines based on the average 
4 
net retail price as of October 1, 1996, as set forth in Annex 'B', including 
5 
the classification of brands for the same products which, although not set 
6 
forth in said "Annex B" were registered and were being commercially 
7 
produced and marketed after the effectivity of this Act, shall remain in 
8 
force until revised by Congress.] 
9 
"Manufacturers and importers of wines shall, within thirty (30) days 
10 
from the effectivity of this Act, and within the first five (5) days of every 
11 
month thereafter, submit to the Commissioner a sworn statement of the 
12 
volume of sales for each particular brand of wines sold at his 
13 
establishment for the three month period immediately preceding. 
14 
"Any manufacturer or importer who, in violation of this Section, 
15 
knowingly misdeclares or misrepresents in his or its sworn statement 
16 
herein required any pertinent data or information shall, upon discovery, be 
17 
penalized by a summary cancellation or withdrawal of his or its permit to 
18 
engage in business as manufacturer or importer of wines. 
19 
"Any corporation, association or partnership liable for any of the 
20 
acts or omissions in violation of this Section shall be fined treble the 
21 
amount of deficiency taxes, surcharges and interest which may be 
22 
assessed pursuant to this Section. 
23 
"Any person liable for any of the acts or omissions prohibited under 
24 
this Section shall be criminally liable and penalize under Section 254 of 
25 
this Code. Any person who willfully aids or abets in the commission of any 
26 
such act or omission shall be criminally liable in the same manner as the 
27 
principal. 


1 
"If the offender is not a citizen of the Philippines, he shall be 
2 
deported immediately after serving the sentence, without further 
3 
proceedings for deportation." 
4 
SEC. 3. Section 143 of the National Internal Revenue Code of 1997,a5 
5 
amended by Republic Act No. 9334, is hereby further amended to read as 
6 
follows: 
7 
"SEC. 143. Fermented Liquor. - There shall be levied, assessed and 
8 
collected an excise tax on beer, lager beer, ale, porter and other fermented 
9 
liquors except tuba, basi, tapuy and similar fermented liquors [in accordance with 
10 
the following schedule:] AN EXCISE TAX EQUIVALENT TO TWENTY-ONE 
11 
PESOS AND FIFTY-TWO CENTAVOS (P21.52) PER LITER: 
PROVIDED, 
12 
THAT, A YEAR AFTER THE EFFECTIVITY OF THIS ACT AND EVERY YEAR 
13 
THEREAFTER, THE EXCISE TAX RATE PRESCRIBED HEREIN SHALL BE 
14 
ADJUSTED TO ITS PRESENT VALUE USING AN APPROPRIATE PRICE 
15 
INDEX FOR ALCOHOLIC DRINKS, AS PUBLISHED BY THE NATIONAL 
16 
STATISTICS OFFICE (NSO)." 
17 
["(a) If the net retail price (excluding the excise tax and the value-
18 
added tax) per liter of volume capacity is less than Fourteen pesos and 
19 
fifty centavos (P14.50), the tax shall be Eight pesos and twenty-seven 
20 
centavos (PB.27) per liter;] 
21 
["(b) If the net retail price (excluding the excise tax and value-
22 
added tax) per liter of volume capacity is Fourteen pesos and fifty 
23 
centavos (P14.50) up to Twenty-two pesos (P22.00), the tax shall be 
24 
Twelve pesos and thirty centavos (P12.30) per liter;] 
25 
["(c) If the net retail price (excluding the excise tax and the value-
26 
added tax) per liter of volume capacity is more than Twenty-two pesos 
27 
(P22.00), the tax shall be Sixteen pesos and thirty-three centavos 
28 
(P16.33) per liter.] 


["Variants of existing brands and variants of new brands which are 
2 
introduced in the domestic market after the effectivity of this Act shall be 
3 
taxed under the proper classification thereof based on their suggested net 
4 
retail price: Provided, however, That such classification shall not, in any 
5 
case, be lower than the highest classification of any variant of that brand.] 
6 
[UA 'variant of a brand' shall refer to a brand on which a modifier 
7 
is prefixed and/or suffixed to the root name of the brand.] 
8 
["Fermented liquors which are brewed and sold at microbreweries 
9 
or small establishments such as pubs and restaurants shall be subject to 
10 
the rate in paragraph (c) hereof.] 
11 
["New brands, as defined in the immediately following paragraph, 
12 
shall initially be classified according to their suggested net retail price.] 
13 
["'New brand' shall mean a brand registered after the date of 
14 
effectivity of R.A. No. 8240.] 
15 
["'Suggested net retail price' shall mean the net retail price at 
16 
which new brands, as defined above, of locally manufactured or imported 
17 
fermented liquor are intended by the manufacturer or importer to be sold 
18 
on retail in major supermarkets or retail outlets in Metro Manila for those 
19 
marketed nationwide, and in other regions, for those with regional 
20 
markets. At the end of three (3) months from the product launch, the 
21 
Bureau of Internal Revenue shall validate the suggested net retail price of 
22 
the new brand against the net retail price as defined herein and determine 
23 
the correct tax bracket to which a particular new brand of fermented liquor, 
24 
as defined above, shall be classified. After the end of the eighteen (18) 
25 
months from such validation, the Bureau of Internal Revenue shall 
26 
revalidate the initially validated net retail price against the net retail price 
27 
as of the time of revalidation in order to finally determine the correct tax 
28 
bracket which a particular new brand of fermented liquors shall be 
29 
classified: Provided, however, That brands of fermented liquors introduced 


1 
in the domestic market between January 1,1997 and December 31,2003 
2 
shall remain in the classification under which the Bureau of Internal 
3 
Revenue has determined them to belong as of December 31, 2003. Such 
4 
classification of new brands and brands introduced between January 1, 
5 
1997 and December 31, 2003 shall not be revised except by an act of 
6 
Congress.] 
7 
["'Net retail price', as determined by the Bureau of Internal 
8 
Revenue through a price 
survey to be conducted by the Bureau of 
9 
Internal Revenue itself, or the National Statistics Office when deputized for 
10 
the purpose by the Bureau of Internal Revenue, shall mean the price at 
11 
which the fermented liquor is sold on retail in at least twenty (20) major 
12 
supermarkets in Metro Manila (for brands of fermented liquor marketed 
13 
nationally), excluding the amount intended to cover the applicable excise 
14 
tax and the value-added tax. For brands which are marketed outside 
15 
Metro Manila, the 'net retail price' shall mean the price at which the 
16 
fermented liquor is sold in at least five (5) major supermarkets in the 
17 
region excluding the amount intended to cover the applicable excise tax 
18 
and the value-added tax.] 
19 
["The classification of each brand of fermented liquor based on its 
20 
average net retail price as of October 1, 1996, as set forth in Annex 'C', 
21 
including the classification of brands for the same products which, 
22 
although not set forth in said Annex 'C', were registered and were being 
23 
commercially produced and marketed on or after October 1, 1996, and 
24 
which continue to be commercially produced and marketed after the 
25 
effectivity of this Act, shall remain in force until revised by Congress.] 
26 
["The rates of tax imposed under this Section shall be increased by 
27 
eight percent (8%) every two years starting on January 1, 2007 until 
28 
January 1, 2011.] 


["Any downward reclassification of present categories, for tax 
2 
purposes, of existing brands of fermented liquor duly registered at the time 
3 
of the effectivity of this Act which will reduce the tax imposed herein, or the 
4 
payment thereof, shall be prohibited.] 
5 
"Every brewer or importer of fermented liquor shall, within thirty 
6 
(30) days from the effectivity of this Act, and within the first five (5) days of 
7 
every month thereafter, submit to the Commissioner a sworn statement of 
8 
the volume of sales for each particular brand of fermented liquor sold at 
9 
his establishment for the three-month period immediately preceding. 
10 
"Any brewer or importer who, in violation of this Section, knowingly 
II 
misdeclares or misrepresents in his or its sworn statement herein required 
12 
any pertinent data or information shall be penalized by a summary 
13 
cancellation or withdrawal of his or its permit to engage in business as 
14 
brewer or importer of fermented liquor. 
15 
"Any corporation, association or partnership liable for any of the 
16 
acts or omissions in violation of this Section shall be fined treble the 
17 
amount of deficiency taxes, surcharges and interest which may be 
18 
assessed pursuant to this Section. 
19 
"Any person, liable for any of the acts or omissions prohibited 
20 
under this Section shall be criminally liable and penalized under Section 
21 
254 of this Code. Any person who willfully aids or abets in the commission 
22 
of any such act or omission shall be criminally liable in the same manner 
23 
as the principal. 
24 
"If the offender is not a citizen of the Philippines, he shall be 
25 
deported immediately after serving the sentence, without further 
26 
proceedings for deportation." 
27 
SEC. 4. 
Implementing Rules and Regulations. -
The Secretary of 
28 
Finance shall, upon the recommendation of the Commissioner of Internal 


1 
Revenue, promulgate the necessary rules and regulations for the effective 
2 
implementation of this Act. 
3 
SEC. 5. Repealing Clause. - All laws, decrees, executive orders, rules 
4 
and regulations or parts thereof which are contrary to or inconsistent with this Act 
5 
are hereby repealed, amended or modified accordingly. 
6 
SEC. 6. Effectivity. - This Act shall take effect fifteen (15) days after its 
7 
publication in the Official Gazette or in any two newspapers of general 
8 
circulation, whichever comes earlier. 
9 
Approved,