History: Tax and Excise Taxes Alcoholic

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WHAT IS TAXATION?

Taxation in the Philippines is controlled by the Bureau of Internal Revenue (Philippines). Taxes in the Philippines range from 5% to 35%[1]
Exceptions

25,000 Pesos for individuals[1] 30,000 Pesos for married couples[1] Exceptions for Small and Medium Enterprises with income of less than 100,000 Pesos
Cedula

Cedula is a community tax that is paid annually at the Barangay Hall. It is often rated at 5% of income.
Value Added Taxes (VAT)

In the Philippines, the rate of VAT is at 12%. With some additional VAT:[1]

Cockpits and Cabarets: 18% Jai-Jalai and racetracks: 30%

And with some exceptions:[1]

Small Businesses: 10% Not VAT-registered businesses: 3-5%

Excise taxes

Alcoholic beverages, tobacco products, jewelry, petroleum products, mining and petroleum taxes, residence taxes, a head tax on immigrants above a certain age and staying beyond a certain period, document stamp taxes, donor (gift) taxes, estate taxes, and capital gains taxes. A document stamp tax is charged on stock certificates, proofs of indebtedness, proofs of ownership, etc, and normally amount to .75% to 1% of the par or face value of the certificate are imposed with excise taxes.[1]
References

^ a b c d e f Encyclopedia of Nations "Philippines - Taxation"

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History of taxation in the philippines

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