RR No. 12-2004 — Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003 (published in Manila Standard on Dec. 31, 2004) Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE December 28, 2004 SUBJECT : REVENUE REGULATIONS No. 12-2004 Providing for the Revised Tax Rates on Alcohol and Tobacco Products Introduced on or before December 31, 1996, and for those Alcohol and Tobacco Products Covered by Revenue Regulations No. 22-2003 and 23-2003, Implementing Republic Act No. 9334, otherwise known as "An Act Increasing the Excise Tax Rates Imposed on Alcohol and Tobacco Products, Amending for the Purpose Sections 131, 141, 142, 143, 144, 145, and 288 of the National Internal Revenue Code of 1997, as Amended." TO : All Internal Revenue Officers and Others Concerned. SECTION 1. SCOPE. - Pursuant to the provisions of Section 244, in relation to Sections 131, 141, 142, 143, 144, 145 and 288 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, this Revenue Regulations is being issued to initially provide for the new revised tax rates for alcohol and tobacco products which were: a. Introduced on or before December 31, 1996, and b. Enumerated in Revenue Regulations No. 22 � 2003 and 23-2004. Provided, that tax rates provided herein for the alcohol and tobacco products referred to may be subject to such modification, and terms and conditions provided for in Republic Act No. 9334. Provided, further, that additional revenue regulations shall be issued to provide for the tax rate for alcohol and tobacco products not otherwise covered by this Revenue Regulations, and to implement the other provisions of Republic Act No. 9334, not otherwise covered herein. SECTION 2. TAX RATES FOR ALCOHOL AND TOBACCO PRODUCTS INTRODUCED ON OR BEFORE DECEMBER 31, 1996, AND THOSE ENUMERATED UNDER REVENUE REGULATIONS NO. 22-2003 AND 23-2004.

A. 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 (ml) Proof Proof Excise Excise Excise Excise Liter per Tax Per Tax Per Tax Per Tax Per Bottle Bottle Bottle Bottle Bottle 1.01.2005 1.01.2007 1.01.2009 1.01.2011 1 . Ginebra San Miguel (bilog) 250 80 0.200 2.33 2.52 2.72 2.94 2 . Ginebra San Miguel (bilog) 3 . Ginebra San Miguel (quatro 350 80 0.280 3.26 3.52 3.80 4.11 cantos) 350 80 0.280 3.26 3.52 3.80 4.11 4 . Ginebra San Miguel (quatro 700 80 0.560 6.52 7.04 7.60 8.21 cantos) 5 . Anejo Rum 65 Flat 5 years 375 80 0.300 3.49 3.77 4.07 4.40 6 . Anejo Rum 65 7 . White Castle 5 years 375 65 0.244 2.80 3.02 3.26 3.52 8 . White Castle Whisky 9 . Cherry Brandy 375 80 0.300 3.49 3.77 4.07 4.40 10 . Tanduay Rhum 5 years 750 80 0.600 6.99 7.55 8.15 8.80 11 . Tondena Manila Rum Silver LN 12 . Cooler 750 65 0.488 5.68 6.13 6.62 7.15 13 . Emperador Brandy 375 80 0.300 3.49 3.77 4.07 4.40 14 . Napoleon VSOP 750 80 0.600 6.99 7.55 8.15 8.80 15 . Napoleon 5 years 16 . VOS Brandy 5 years 750 80 0.600 6.99 7.55 8.15 8.80 17 . VOS Brandy Special Edition 300 20 0.060 0.70 0.76 0.82 0.88 187 80 0.150 1.75 1.89 2.04 2.20 375 80 0.300 3.49 3.77 4.07 4.40 750 80 0.600 6.99 7.55 8.15 8.80 375 84 0.315 3.67 3.96 4.28 4.62 750 84 0.630 5.88 6.35 6.86 7.41 375 84 0.315 3.67 3.96 4.28 4.62 375 80 0.300 3.49 3.77 4.07 4.40 375 80 0.300 3.49 3.77 4.07 4.40

18 . White Castle Whisky 187 80 0.150 1.74 1.88 2.03 2.19 375 80 0.300 3.49 3.77 4.07 4.40 19 . Manila Tondena Rhum 750 80 0.600 6.99 7.55 8.15 8.80 20 . manila Tondena Gold 750 80 0.600 6.99 7.55 8.15 8.80 21 . Gilbey's Gin 750 80 0.600 6.99 7.55 8.15 8.80 1 liter 90 0.900 10.48 11.32 12.23 13.21 22 . Tanduay ESQ 750 90 0.675 7.86 8.49 9.17 9.90 375 65 0.244 2.83 3.06 3.30 3.56 23 . Tanduay White 750 65 0.488 5.44 5.88 6.35 6.86 375 80 0.300 3.49 3.77 4.07 4.40 24 . Tanduay Rhum 65 750 80 0.600 6.99 7.55 8.15 8.80 375 65 0.244 2.80 3.02 3.26 3.52 25 . Anejo Rum Oro Premium 750 65 0.488 5.67 6.12 6.61 7.14 26 . Vino Kulafu 375 80 0.300 3.49 3.77 4.07 4.40 27 . Tonde�a Manila Rum - Silver 375 50 0.190 2.21 2.39 2.58 2.79 28 . Tonde�a Manila Rum - Dark 375 80 0.300 3.49 3.77 4.07 4.40 29 . Tonde�a Manila Rum - Dark 750 80 0.600 6.99 7.55 8.15 8.80 30 . Gordon Gin 375 80 0.300 3.49 3.77 4.08 4.40 31 . Gordon Gin 750 90 0.680 7.92 8.55 9.24 9.98 32 . Oxford Gin 375 90 0.340 3.96 4.28 4.62 4.99 33 . Caribe 750 90 0.680 7.92 8.55 9.24 9.98 34 . Tanduay Rum 65 375 80 0.300 3.49 3.77 4.07 4.40 35 . Tanduay Rum 65 375 65 0.240 2.80 3.02 3.26 3.52 36 . Tanduay Rhum Dark Reg. 750 65 0.490 5.71 6.17 6.66 7.19 37 . Tanduay Rhum Dark Reg. 375 80 0.300 3.49 3.77 4.08 4.40 38 . Tanduay Rhum Gold 750 80 0.600 6.99 7.55 8.15 8.80 39 . Tanduay Rhum Gold 375 80 0.300 3.49 3.77 4.07 4.40 40 . Ginebra 65(Gin) 750 80 0.600 6.99 7.55 8.15 8.80 41 . Ginebra Matador (Gin) 350 65 0.230 2.68 2.89 3.12 3.37 42 . Vino Rambo (Sioktong) 350 80 0.280 3.26 3.52 3.80 4.11 43 . Vino Blanco (Still Wine) 350 50 0.180 2.10 2.27 2.45 2.65 750 28 0.210 2.45 2.65 2.86 3.09

B. Imported Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141 (b) Brand/Type of Spirits (All in 750 ml. /Bottle) Type Proof Excise Tax Excise Tax Excise Tax Excise Tax Per Per Bottle Per Bottle Per Bottle Bottle 1.01.2005 1.01.2007 1.01.2009 1.01.2011 I. Premium (High-Priced) Whisky 80 302.40 326.59 352.72 380.94 Whisky 86 325.08 351.09 379.17 409.51 1 . Martell XO Whisky 80 302.40 326.59 352.72 380.94 2 . Johnny Walker Blue Label Whisky 86 325.08 351.09 379.17 409.51 3 . Carlos I Whisky 86 325.08 351.09 379.17 409.51 4 . Old Parr Whisky 86 325.08 351.09 379.17 409.51 5 . Swing Whisky 86 325.08 351.09 379.17 409.51 6 . Glenlivet 7 . Johnny Walker Whisky 80 151.20 163.30 176.36 190.47 Whisky 80 151.20 163.30 176.36 190.47 II. De-Luxe (Medium-Priced) Whisky 86 162.54 175.54 189.59 204.75 Whisky 80 151.20 163.30 176.36 190.47 1 . Cardhu Whisky 86 162.54 175.54 189.59 204.75 2 . St. George Whisky 86 162.54 175.54 189.59 204.75 3 . Teachers Whisky 86 162.54 175.54 189.59 204.75 4 . Canadian Club Whisky 70 132.30 142.88 154.31 166.66 5 . Chivas Regal Whisky 86 162.54 175.54 189.59 204.75 6 . Cutty Sark Whisky 86 162.54 175.54 189.59 204.75 7 . Black Label 8 . Asbach Urali 9 . Something Special 10 . Famous Gruise

11 . Ballantines Whisky 86 162.54 175.54 189.59 204.75 12 . Bush Mills Whisky 86 162.54 175.54 189.59 204.75 13 . J & B Whisky 86 162.54 175.54 189.59 204.75 14 . Red Label Whisky 86 162.54 175.54 189.59 204.75 15 . Jim Beam Whisky 86 162.54 175.54 189.59 204.75 16 . Black and White Whisky 86 162.54 175.54 189.59 204.75 17 . White Rose Whisky 86 162.54 175.54 189.59 204.75 III. Standard (Low-Priced) Whisky 86 81.28 87.78 94.80 102.39 Whisky 86 81.28 87.78 94.80 102.39 1 . Vat 69 Brandy 84 79.38 85.73 92.59 100.00 2 . White Mackay Whisky 86 81.28 87.78 94.80 102.39 3 . Napoleon Brandy 72 68.04 73.48 79.36 4 . Passport Scotch Whisky 80 75.60 81.65 88.18 85.71 5 . Fundador Vodka 80 75.60 81.65 88.18 95.23 6 . Scottish Leader Brandy 72 68.04 73.48 79.36 95.23 7 . Smirnoff Vodka 86 81.28 87.78 94.80 85.71 8 . Veterano Osborne Vodka 80 75.60 81.65 88.18 102.39 9 . Cossack Whisky 80 75.60 81.65 88.18 95.23 10 . Borzoi Whisky 80 75.60 81.65 88.18 95.23 11 . Bonnie Clyde Whisky 80 75.60 81.65 88.18 95.23 12 . John Lint Vodka 80 75.60 81.65 88.18 95.23 13 . Loyal Lodge Vodka 80 75.60 81.65 88.18 95.23 14 . Wolfschmt Gin 90 85.06 91.86 99.21 95.23 15 . Rossia 107.15 16 . Gordon Gin

C. Imported Wines Covered by Section 142 (1) For those introduced on or before December 31, 1996, as enumerated below, shall pay the tax rate provided below: Brand/Type/Size Excise Excise Excise Excise Tax Per Tax Per Tax Per Tax Per Bottle Bottle Bottle Bottle 1.01.2005 1.01.2007 1.01.2009 1.01.2011 Sparkling Wines/Champagnes 436.80 471.74 509.48 550.24 (Regardless of Proof) 436.80 471.74 509.48 550.24 145.60 157.25 169.83 183.41 1 . MummCordon Rouge Vintage 436.80 471.74 509.48 550.24 2 . MummCordon Rouge R. (700 ml) 145.60 157.25 169.83 183.41 3 . MummCordon Rouge R. (375 ml) 4 . Perrier Jouet (700 ml) 17.47 18.87 20.38 22.01 5 . Perrier Jouet (375 ml) 17.47 18.87 20.38 22.01 Still Wines 34.94 37.74 40.76 44.02 34.94 37.74 40.76 44.02 A. 14% or less proof 34.94 37.74 40.76 44.02 1 . B&G Partager Blanc (750 ml) 2 . B&G Partager (750 ml) B. More than 14% proof 1 . B&G Chardonnay (750 ml) 2 . B&G Cabernet (750 ml) 3 . B&G Partager St. Emillion (750 ml)

4 . B&G Partager Medoc (750 ml) 34.94 37.74 40.76 44.02 5 . B&G Partager Beaujolais (750 ml) 34.94 37.74 40.76 44.02 6 . B&G Partager Chablis (750 ml) 34.94 37.74 40.76 44.02 7 . B&G Partager Poeirlly Fuisse (750 ml) 34.94 37.74 40.76 44.02 8 . B&G Chateau Neuf du Pape (750 ml) 34.94 37.74 40.76 44.02 (2) For those introduced enumerated under Revenue Regulations No. 23-2003, the tax due shall be in accordance with the following: (a) Distilled Spirit Old Rate Specific Tax Specific Tax Specific Tax Specific Tax 84.00 per Liter per Liter per Liter per Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 126.00 136.08 146.97 158.73 136.00 252.00 272.16 293.93 317.44 336.00 504.00 544.32 587.87 634.90 (b) Sparkling Wines Old Rate Specific Tax Specific Tax Specific Tax Specific Tax per Liter per Liter per Liter per Liter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 157.25 169.83 183.42 112.00 145.60 471.74 509.48 550.24 336.00 436.80 (c) Still Wines Old Rate Specific Tax Specific Tax Specific Tax Specific Tax per Liter per Liter per Liter per Liter Proof 13.44 1.01.2005 1.01.2007 1.01.2009 1.01.2011 26.88 17.47 18.87 20.38 22.01 Less Than 14% 14% and 34.94 37.74 40.76 44.02 Above

D. Locally Manufactured Brands of Fermented Liquor. MANUFACTURER BRAND Specific Specific Specific Specific Tax per Tax per Tax per Tax per High-Priced Brands Liter Liter Liter Liter 1 . San Miguel Corp. 1.01.2005 1.01.2007 1.01.2009 1.01.2011 2 . San Miguel Corp. 3 . San Miguel Corp. RPT in cans 300 ml (24) 16.33 17.64 19.05 20.57 4 . San Miguel Corp. Premuim Bottles 355 ml (24) 20.72 20.72 20.72 20.72 Premuim Can 330 ml (24) 22.30 22.30 22.30 22.30 5 . Asia Brewery, Inc. San Miguel Dark Lager Beer 16.33 17.64 19.05 20.57 6 . Asia Brewery, Inc. Carlsberg Beer Can 320 ml 7 . Asia Brewery, Inc. (24) 16.33 17.64 19.05 20.57 Stag Beer in Cans 330 ml (24) 16.33 17.64 19.05 20.57 Medium-Priced Brands Beer in Cans 330 ml (24) 16.33 17.64 19.05 20.57 1 . San Miguel Corp. Super Dry 355 ml (24) 12.30 13.28 14.34 15.49 2 . San Miguel Corp. Keg 30 liters 12.30 13.28 14.34 15.49 3 . San Miguel Corp. Keg 50 liters 12.30 13.28 14.34 15.49 4 . San Miguel Corp. Pale Pilsen 320 ml (24) 12.30 13.28 14.34 15.49 5 . San Miguel Corp. Grande 1000 ml (6) 12.30 13.28 14.34 15.49 6 . San Miguel Corp. Cerveza Negra 320 ml (24) 12.30 13.28 14.34 15.49 7 . San Miguel Corp. Blue Ice 12.30 13.28 14.34 15.49 8 . Asia Brewery, Inc. Carlsberg Beer 330 ml (24) 12.30 13.28 14.34 15.49 9 . Asia Brewery, Inc. Carlsberg Draft Keg 30 liters 12.30 13.28 14.34 15.49 10 . Asia Brewery, Inc. Carlsberg Draft Keg 15 liters 12.30 13.28 14.34 15.49 11 . Asia Brewery, Inc. Labatt Ice Beer 330 ml 12.30 13.28 14.34 15.49

Low-Priced Brands Gold Eagle 320 ml (24) 8.27 8.93 9.64 10.41 Mucho 750 ml (6) 1 . San Miguel Corp. Red Horse 500 ml (12) 8.27 8.93 9.64 10.41 2 . San Miguel Corp. RH Stallion 330 ml (24) 3 . San Miguel Corp. Texas 8.27 8.93 9.64 10.41 4 . San Miguel Corp. Beer Pale Pilsen 320 ml (24) 5 . San Miguel Corp. Stage Beer 320 ml (24) 8.27 8.93 9.64 10.41 6 . Asia Brewery, Inc. Manila Beer Litro 1000 ml (6) 7 . Asia Brewery, Inc. Beer Macho 1000 ml (6) 8.27 8.93 9.64 10.41 8 . Asia Brewery, Inc. Super Max 1000 ml (6) 9 . Asia Brewery, Inc. Admiral Beer 500 ml (6) 8.27 8.93 9.64 10.41 10 . Asia Brewery, Inc. Stag Beer 330 m (24) 11 . Asia Brewery, Inc. Colt 45 500 ml 8.27 8.93 9.64 10.41 12 . Asia Brewery, Inc. Colt 45 1000 ml 13 . Asia Brewery, Inc. Stag Jumbo 8.27 8.93 9.64 10.41 14 . Asia Brewery, Inc. Beer 750 15 . Asia Brewery, Inc. 8.27 8.93 9.64 10.41 16 . Asia Brewery, Inc. 8.27 8.93 9.64 10.41 E. Imported Fermented Liquor: 8.27 8.93 9.64 10.41 8.27 8.93 9.64 10.41 8.27 8.93 9.64 10.41 8.27 8.93 9.64 10.41 8.27 8.93 9.64 10.41 8.27 8.93 9.64 10.41 BRAND Specific Specific Specific Specific Tax per Tax per Tax per Tax per 1 . Corona Extra Beer 2 . Fosters Lager Beer in Can Liter Liter Liter Liter 3 . Victoria Bitter 1.01.2005 1.01.2007 1.01.2009 1.01.2011 4 . Heineken 5 . Heineken Flavor Beer in Bottle 16.33 17.64 19.05 20.57 6 . Heineken Flavor Beer in Can 16.33 17.64 19.05 20.57 16.33 17.64 19.05 20.57 16.33 17.64 19.05 20.57 16.33 17.64 19.05 20.57 16.33 17.64 19.05 20.57

F. Locally Manufactured Brands of Cigarettes Manufacturer Brands Specific Specific Specific Specific Tax per Tax per Tax per Tax per Pack Pack Pack Pack 1.01.2005 1.01.2007 1.01.2009 1.01.2011 Packed in 20s High-Priced Brands 1 . Fortune Tobacco Hope Lux M 100's 10.35 10.88 11.43 12.00 2 Philip Morris Bowling Green M 100's 10.35 10.88 11.43 12.00 3 . Philip Morris L & M Filter King 10.35 10.88 11.43 12.00 4 . Philip Morris Marlboro Lts KS 10.35 10.88 11.43 12.00 5 . Philip Morris Marlboro Lts M KS 10.35 10.88 11.43 12.00 6 . Philip Morris Marlboro Red KS 10.35 10.88 11.43 12.00 7 . Philip Morris Philip Morris KS 10.35 10.88 11.43 12.00 8 . Philip Morris Philip Morris M 100's 10.35 10.88 11.43 12.00 9 . Philip Morris Marlboro King Flip Top (2 x 10s) 10.35 10.88 11.43 12.00 10 . Sterling Tobacco Jet Filter Kings 10.35 10.88 11.43 12.00 11 . Sterling Tobacco Morgan Int'l M 100's 10.35 10.88 11.43 12.00 Medium-Priced Brands 1 . Fortune Tobacco Champion Int'l 6.35 6.74 7.14 7.56 2 . Fortune Tobacco Hope Lux M KS 3 . Fortune Tobacco Mark M 100's 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56

4 . Fortune Tobacco Mark M King 6.35 6.74 7.14 7.56 5 . Fortune Tobacco Montreal F King 6 . Fortune Tobacco More Premium Int'l 6.35 6.74 7.14 7.56 7 . Fortune Tobacco More Premuim M 100's 8 . Fortune Tobacco Salem M 100 6.35 6.74 7.14 7.56 9 . Fortune Tobacco Winston Lts KS 10 . Fortune Tobacco Winston Red KS 6.35 6.74 7.14 7.56 11 . La Suerte Astro Methol 100's 12 . La Suerte Astro Filter KS 6.96 6.96 7.14 7.56 13 . La Suerte Astro Methol KS 14 . La Suerte Cannon M 100's 6.35 6.74 7.14 7.56 15 . La Suerte Cannon M KS 16 . La Suerte Forbes KS 6.35 6.74 7.14 7.56 17 . La Suerte Memphis Filter KS 18 . La Suerte Memphis Methol 6.35 6.74 7.14 7.56 19 . Anglo-American Casino Royale M 100s 20 . Anglo-American Casino Royale F King 6.35 6.74 7.14 7.56 21 . Capitol American Blend No. 1100 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 6.35 6.74 7.14 7.56 Low-Priced Brands 1 . Fortune Tobacco Boss KS 2.00 2.23 2.47 2.72 2 . Fortune Tobacco Camel KS 3 . Fortune Tobacco Champion Lts KS 5.50 5.50 5.50 5.50 4 . Fortune Tobacco Champion M 100 5 . Fortune Tobacco Champion MK 2.00 2.23 2.47 2.72 6 . Fortune Tobacco Evergreen M 100's 7 . Fortune Tobacco Fortune Int'l M KS 3.30 3.30 3.30 3.30 8 . Fortune Tobacco Jackpot M 100's 9 . Fortune Tobacco Liberty M 100's 2.00 2.23 2.47 2.72 10 . Fortune Tobacco Peak M 100's 11 . Fortune Tobacco Plaza M 100's 2.00 2.23 2.47 2.72 12 . Fortune Tobacco Salem M King 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 5.50 5.50 5.50 5.50

13 . Fortune Tobacco West point KS 2.00 2.23 2.47 2.72 14 . Fortune Tobacco Winter M 100's 15 . Philip Morris Bowling Gold Menthol 100 2.00 2.23 2.47 2.72 16 . Philip Morris Miller Int'l M 100's 17 . Philip Morris Stork Int'l Filter Kings 2.00 2.23 2.47 2.72 18 . Philip Morris Stork Int'l M 100's 19 . Philip Morris Stork Int'l M King 2.00 2.23 2.47 2.72 20 . Philip Morris Stork Menthol KL 21 . Philip Morris Stork Special Lts M 100's 2.00 2.23 2.47 2.72 22 . Sterling Tobacco Chase Premium Int'l Morgan Select Menthol 2.00 2.23 2.47 2.72 23 . Sterling Tobacco 100s 24 . Sterling Tobacco Union American Blend 2.00 2.23 2.47 2.72 25 . Sterling Tobacco Union KS 26 . Sterling Tobacco Union Menthol 2.00 2.23 2.47 2.72 27 . Anglo-American Asia Boston KS 28 . Anglo-American Asia Boston M 100s 2.00 2.23 2.47 2.72 29 . Anglo-American Canadian Club M 100's 30 . Anglo-American Charter Lights FK 2.00 2.23 2.47 2.72 31 . Anglo-American Dallas M 100s 32 . Anglo-American Fighter M King 2.00 2.23 2.47 2.72 33 . Anglo-American Good Companion LFK 34 . Anglo-American Goodwill Filter King 2.00 2.23 2.47 2.72 35 . Anglo-American Greatwall Int'l M 36 . Anglo-American Light House Filter King 2.00 2.23 2.47 2.72 37 . Anglo-American Navy Club KS 38 . Anglo-American Pentagon Menthol 100s 2.00 2.23 2.47 2.72 39 . Anglo-American Rambo M 100's 40 . Anglo-American Senate Filter King 2.00 2.23 2.47 2.72 41 . Anglo-American Social Club F King 42 . Anglo-American Social Club M 100s 2.00 2.23 2.47 2.72 43 . Anglo-American Social Club M King 44 . Anglo-American Someone M 100s 2.00 2.23 2.47 2.72 45 . Anglo-American Spotlight M 100's 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72

46 . Anglo-American Triple A Freedom M 100's 2.00 2.23 2.47 2.72 47 . Anglo-American Triple a Freedom SMK 48 . Anglo-American Valentino M 100s 2.00 2.23 2.47 2.72 49 . Anglo-American Vision 2000 F-King 50 . Mighty Corp. Blue Seal M 100's 2.00 2.23 2.47 2.72 51 . Mighty Corp. Gallo KS 52 . Mighty Corp. L.A. Special M 100's 2.00 2.23 2.47 2.72 53 . Mighty Corp. Marvel M 100's 54 . Mighty Corp. Marvel Red KS 2.00 2.23 2.47 2.72 55 . Mighty Corp. Mighty 85 56 . Mighty Corp. Mighty 100 2.00 2.23 2.47 2.72 57 . Mighty Corp. Right M 100's 58 . Capitol Bonus M Filter 100 2.00 2.23 2.47 2.72 59 . Capitol State F King 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 Packed by Hand Balita Matamis 2.00 2.23 2.47 2.72 Blasang Matamis 1 . Anglo-American Kalayaan R. Largos 2.00 2.23 2.47 2.72 2 . Anglo-American Miracle Menthol 100 3 . Anglo-American Sportsman M 100s 2.00 2.23 2.47 2.72 4 . Anglo-American Sportsman Regular 5 . Anglo-American Valenzuela Filter 2.00 2.23 2.47 2.72 6 . Anglo-American Valenzuela Menthol 7 . Anglo-American Aurora M Filter 2.00 2.23 2.47 2.72 8 . Anglo-American Aurora Matamis 9 . Capitol Gloria Matamis 2.00 2.23 2.47 2.72 10 . Capitol Hi-Class M Filter 11 . Capitol Regal F King 2.00 2.23 2.47 2.72 12 . Capitol 13 . Capitol 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72

14 . La Campana Malaya Largos 2.00 2.23 2.47 2.72 15 . Mighty Alhambra Especial 16 . Mighty Alhambra Excelente 2.00 2.23 2.47 2.72 17 . Mighty Alhambra Excelsior 18 . Mighty Alhambra Majeste 2.00 2.23 2.47 2.72 19 . Mighty Alhambra Superior 20 . Mighty Campanilla Matamis 2.00 2.23 2.47 2.72 21 . Mighty Corona Matamis 22 . Mighty Cortos B-29 2.00 2.23 2.47 2.72 23 . Mighty Durian Lights 24 . Mighty Fate 2.00 2.23 2.47 2.72 25 . Mighty La Campana Largos 26 . Mighty La Campana Matamis 2.00 2.23 2.47 2.72 27 . Mighty La Dicha Ragaliz 28 . Mighty La Flor de Luzon 2.00 2.23 2.47 2.72 29 . Mighty Magkaibigan Blanco 30 . Mighty Magkaibigan Matamis 2.00 2.23 2.47 2.72 31 . Mighty Miss Philippines Mataba 32 . Mighty Miss Philippines Payat 2.00 2.23 2.47 2.72 33 . Mighty Rosalina Matamis 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 2.00 2.23 2.47 2.72 G. Imported Cigarettes Specific Specific Specific Specific Tax Tax per Tax per Tax per per Liter BRAND 1.01.2011 Liter Liter Liter 1 . Capri Slim Light Menthol 1.01.2005 1.01.2007 1.01.2009 28.30 2 . Cima 28.30 3 . DJ Mix Lemon 25.00 26.06 27.16 28.30 4 . DJ Mix Strawberry 25.00 26.06 27.16 28.30 5 . Dunhill International 25.00 26.06 27.16 28.30 25.00 26.06 27.16 25.00 26.06 27.16

6 . Dunhill Methol 25.00 26.06 27.16 28.30 25.00 26.06 27.16 28.30 7 . Esse 25.00 26.06 27.16 28.30 25.00 26.06 27.16 28.30 8 . Lucky Strike Filter 25.00 26.06 27.16 28.30 9 . Lucky Strike Light 25.00 26.06 27.16 28.30 10 . Lucky Strike Methol Light 25.00 26.06 27.16 28.30 25.00 26.06 27.16 28.30 11 . Mild Seven Charcoal Filter (Hard 25.00 26.06 27.16 28.30 Pack) 25.00 26.06 27.16 28.30 25.00 26.06 27.16 28.30 12 . Mild Seven Charcoal Filter (Soft 25.00 26.06 27.16 28.30 Pack) 25.00 26.06 27.16 28.30 25.00 26.06 27.16 28.30 13 . Mild Seven Light 25.00 26.06 27.16 28.30 25.00 26.06 27.16 28.30 14 , Nise 15 . Parliament 16 . This Plus 17 . Time Filter 18 . West Formula Lights 19 . West Full Flavor 20 . West Ice 21 . West Light

SECTION 3. REPEALING CLAUSE. � All regulations, rulings or orders, or portions thereof which are inconsistent with the provisions of these regulations are hereby revoked. SECTION 4. EFFECTIVITY. � These regulations shall take effect immediately upon approval hereof. (Original Signed) JUANITA D. AMATONG Secretary of Finance Recommending Approval: (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue