3.3.3 Laws concerning control on alcohol beverages and tobacco
Alcoholic beverages and tobacco are levied additional taxes in the Philippines. Ad valorem taxes, excise taxes and value-added taxes are imposed on the said products.
In 2012 Republic Act No. 10351 was signed into law. The said law restructured the excise tax on alcohol and tobacco products by amending the provisions of the National Internal Revenue Code of the Philippines.