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AAC Tax Code.

The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.

Text current as at 1 August 2026. This is an unofficial consolidation prepared by the firm and not the official text of the Code. Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
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The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.

TITLE VI — EXCISE TAXES ON CERTAIN GOODS › ARTICLES

SEC. 134. Domestic Denatured Alcohol

Page 104 of the PDF edition

Ethyl alcohol of not less than one hundred eighty degrees (180º) proof (ninety percent (90%) alcohol by volume), whether imported or locally manufactured, shall, when suitably denatured under Section 168 of this Code and rendered unfit for oral intake, be exempt from the excise tax, prescribed in Section 141: Provided, however, That such denatured alcohol shall be subject to tax under Section 106(A) of this Code: Provided, further, That if such alcohol is to be used for motive power, it shall be taxed under Section 148(d) of this Code: Provided, finally, That any alcohol, previously rendered unfit for oral intake after denaturing but subsequently rendered fit for oral intake after undergoing further processing shall be taxed under Section 141 of this Code and such tax shall be paid by the person in possession of such reprocessed spirits.

Amendment notes

  1. As amended by sec. 1 of Republic Act No. 12235, approved 29 August 2025, which retained the excise exemption for denatured ethyl alcohol of not less than one hundred eighty degrees (180°) proof and added that any alcohol previously rendered unfit for oral intake by denaturing, but subsequently rendered fit for oral intake after further processing, shall be taxed under Section 141. A presidential veto message accompanies this Act; see Revenue Memorandum Circular No. 95-2025 of 27 October 2025. Practitioners should read the Act together with that veto message.
  2. RA 12235, sec. 1, approved 29 August 2025 — amended. Before the amendment the exemption applied only to “domestic alcohol” of the same proof, without the requirement that it be denatured under Section 168, and the last proviso referred to alcohol rendered fit for oral intake “after undergoing fermentation, dilution, purification, mixture or any other similar process”.
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