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Republic Act
Approved January 30, 1951

Republic Act No. 592

Republic act no. 592

REPUBLIC ACT No. 592

In plain language

An act to amend sections 133 and 135 of Commonwealth Act No. 466 (National Internal Revenue Code) to revise specific tax rates on distilled spirits and fermented liquors.

  • Specific tax of 70 centavos per proof liter for spirits from nipa, coconut, cassava, camote, or buri palm, or from cane juice, syrup, or sugar.
  • Specific tax of 10 pesos per proof liter for spirits from other materials.
  • Proof spirits defined as liquor containing 50% alcohol by volume at 15°C.
  • Specific tax of 25 centavos per liter for beer, lager, ale, porter, and other fermented liquors, excluding tuba, basi, tapuy and similar domestic fermented liquors.
Tax Law
Alcohol Tax
Revenue Code

REPUBLIC ACT No. 592

AN ACT TO AMEND SECTIONS ONE HUNDRED AND THIRTY-THREE AND ONE HUNDRED THIRTY-FIVE OF [COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX](../../../statutes/comacts/ca_466_1939.html), OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED

Section 1

Section one hundred and thirty-three of Commonwealth Act Numbered Four hundred and sixty-six, as amended, is hereby further amended to read as follows:

Sec. 133. Specific tax on distilled spirits. - On distilled spirits there shall be collected subject to the provisions of section one hundred and twenty-eight of this Act, except as hereinafter provided, specific taxes as follows: "(a) If produced from sap of the nipa, coconut, cassava. camote, or buri palm, or from the juice, syrup, or sugar of the cane, per proof liter, seventy centavos; "(b) If produced from any other materials, per proof liter, ten pesos." "This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits. "'Distilled spirits', as here used, include all substances known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wines, which are commonly produced by the fermentation and subsequent distillation of grain, starch, molasses, or sugar, or of some syrup or sap, including all dilutions or mixtures. "'Proof spirits' is liquor containing one-half of its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten-thousandths at fifteen degrees centigrade. A proof liter means a liter of proof spirits.

Section 2

Section one hundred and thirty-five of Commonwealth Act Numbered Four hundred and sixty-six, as amended, is hereby further amended to read as follows:

Sec. 135. Specific tax on fermented liquors. - On beer, lager beer, ale, porter, and other fermented liquors, except tuba, basi, tapuy and similar domestic fermented liquors, there shall be collected, on each liter of volume capacity, twenty-five centavos." Section 3. Date of effectivity. - This Act shall take effect on January 1, 1951.

Approved: January 30, 1951

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.